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Opinion 94-17
… or statutory amendments that bear on the issues discussed in the opinion. REFUSE AND GARBAGE -- Recycling Services … may be relevied with the next annual real property tax in accordance with the procedures prescribed in General Municipal Law, §120-cc. You ask whether a city …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 90-35
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning what monetary threshold applies to the purchase of fuel oil by a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Opinion 2004-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to a municipal cooperation agreement authorized by article 5-G of the General Municipal Law (see Insurance Law, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 95-14
… computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless … purposes and to pay for a ceremony to dedicate a new fire house and new fire apparatus. You ask whether a volunteer … purposes, and to pay for a ceremony to dedicate a new fire house and new fire apparatus. Sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Opinion 94-6
… Contracts (tenant member of housing authority employed by residential management corporation) -- Public Housing Authorities (tenant member employed by residential management corporation) PUBLIC HOUSING … Law, §36, when a public housing authority contracts with a residential management corporation to operate a …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 94-3
… AND HIGHWAYS -- Improvements (financing expenses for street improvements against abutting owners); (necessity to … owners or upon the board's own motion, to improve a street, highway, private road or right-of-way, and assess the … is commenced (1979 Opns St Comp No. 79-703, unreported; 23 Opns St Comp, 1967, p 537; Memorandum of the Department of …
https://www.osc.ny.gov/legal-opinions/opinion-94-3Opinion 89-45
… in the opinion. LOCAL LAWS -- Compensation (fixed amount plus hourly rate for attorney employed as counsel to zoning … PLANNING -- Zoning Board of Appeals (paying fixed amount plus hourly rate for attorney employed as counsel to zoning … OFFICERS AND EMPLOYEES -- Compensation (fixed amount plus hourly rate for attorney employed as counsel to zoning …
https://www.osc.ny.gov/legal-opinions/opinion-89-45Opinion 88-70
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Advisory (fluoridation of … 895, affd 28 AD2d 992, 284 NYS2d 836). Based upon these cases, we have stated that referenda which are neither …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 88-12
… agreement) MUNICIPAL COOPERATION -- Refuse and Garbage (joint refuse collection services) -- Competitive Bidding … a cooperative or contract basis, or for the provision of a joint service. A "joint service" is defined to mean the joint … for making contributions for retirement, social security, health insurance, workers' compensation and other similar …
https://www.osc.ny.gov/legal-opinions/opinion-88-12DiNapoli Releases Annual IDA Report
… (IDAs) reported 4,262 active projects with a total value of $114 billion in 2020, an increase of $5.3 billion from the prior year, according to an annual … While reported project values have risen, the number of projects has decreased by 58, or 1.3%, since 2019. This …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportVillage of Hudson Falls – Information Technology (2025M-10)
… adequately secure and protect information technology (IT) systems against unauthorized use, access and loss? Audit … through October 8, 2024 to observe physical security over IT assets at the Village. Understanding the Program Village … the police department, that may contain personal, private or sensitive information (PPSI). 1 If an IT system is …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Town of Wawayanda – Financial Operations (2024M-160)
… ensuring that day-to-day financial activities are recorded in the accounting system. The Board appointed a Supervisor’s … fund balance over the last five fiscal years, resulting in operating surpluses that increased unrestricted fund … or a detailed statement of money received and disbursed on a monthly basis. As a result, the Board could not …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Town of Hornellsville – Financial Management (2025M-102)
… fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … financial policies, such as those for fund balance. As of December 31, 2024, the Town’s fund balances totaled approximately $2 million. Audit Summary The Board did not effectively manage the Town’s fund …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102East Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… 1, 2023 for Cycle Three. 3 Public Health Law section 1110; 10 NYCRR subpart 67-4 – Lead Testing in School Drinking Water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… 1, 2023 for Cycle Three. 3 Public Health Law section 1110; 10 NYCRR subpart 67-4 – Lead Testing in School Drinking Water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… 2023 for Cycle Three. 3 Public Health Law section 1110; 10 NYCRR subpart 67-4 – Lead Testing in School Drinking Water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andJohnstown City School District – Lead Testing and Reporting (S9-25-15)
… 2023 for Cycle Three. 3 Public Health Law section 1110; 10 NYCRR subpart 67-4 – Lead Testing in School Drinking Water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … sampling and testing on the District’s website. This final report includes eight recommendations to that effect. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6