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Opinion 90-19
… discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (regulating activities of fire companies) FIRE … -- Officers (residency requirements)-- Powers and Duties (consent to fire protection contract) FIRE … (consent by fire company to contract) VILLAGES -- Powers and Duties (administration of village fire department) …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Opinion 97-26
… board should consider whether a change in circumstances warrants alteration of the boundaries of the zone, …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 88-18
… among the town and certain villages in the town for the period October 1, 1986 through March 31, 1987. The … section 3-334 did not fix any other date as controlling for that purpose. Upon reexamining the views expressed in 23 … shall only become effective on the following dates for the following purposes: a. from the date of …
https://www.osc.ny.gov/legal-opinions/opinion-88-18XI.18.H The Infrastructure Investment Act – XI. Procurement and Contract Management
… delivery method, for capital projects 2 located in New York State related to physical infrastructure … by a procurement record that documents the approach taken in the procurement process and describes why one of the … OSC’s support before significant effort is expended in pursuing an alternative delivery method, authorized state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18h-infrastructure-investment-actOpinion 90-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … districts; General Municipal Law, §121-a, relative to the formation of joint village and town police departments; NY …
https://www.osc.ny.gov/legal-opinions/opinion-90-27II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… statements consist of the following: Statement of Net Position (reporting government-wide) Statement of … the Balance Sheet – Governmental Funds to the Statement of Net Position Statement of Revenues, Expenditures, and Changes … Funds to the Statement of Activities Statement of Net Position – Proprietary Funds (emphasizing major …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsAudit Committee Charter Guidance and Template
… (non-italicized) sample wording should be tailored or modified to meet the requirements and guidance developed by …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateOpinion 95-30
… GENERAL MUNICIPAL LAW, §11; EDUCATION LAW, §§226, 255; ESTATES, POWERS AND TRUSTS LAW, §§11-2.2 and 11-2.3: Moneys … trust are subject to the "prudent investor" provisions of Estates, Powers and Trusts Law, §§11-2.2 and 11-2.3. Prior … be governed by the "prudent investor" provisions of the Estates, Powers and Trusts Law (EPTL, §§11-2.2, 11-2.3). …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 98-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … this purpose, a "contract" includes any express or implied claim, account, or demand against or agreement with a … exceptions in article 18 are applicable, are questions of fact to be determined in the first instance at the local …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 96-15
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … arising from townwide function) TOWN BOARD -- Powers and Duties (authority to apportion the cost of certain … taxes levied only on the unincorporated area of the town (1987 Opns St Comp No. 87-37, p 59; 1980 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 2001-14
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … does not constitute "contract" within the meaning of General Municipal Law, article 18) -- Interest in Contract …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 97-25
… a sign maker who has been found to have drawn sketches of signs for applicants to annex to their applications to the … applications, the board member constructs and installs the signs for the clients under the approved application. We … compensated for the construction and installation of the signs. Under these circumstances, you ask whether the town's …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 92-14
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. COUNTY TREASURER -- Powers and Duties (when … a court order authorizing a refund of the deposit to the depositor ( Martens v O'Neill , 131 App Div 123, 115 NYS 260 …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 96-8
… FEES -- Justice Courts (payment of fees pursuant to General Municipal Law, §99-l[1][a] for handling violations of … by photo-monitoring); (payment of fees pursuant to General Municipal Law, §99-l[1][a] for handling cases which … -- Justice Court Fund (payment of fees pursuant to General Municipal Law, §99-l[1][a] for handling violations of …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 2000-12
… OF INTEREST -- Codes of Ethics (requiring abstention from voting on salaries of relatives) -- Family Relationships (abstention from voting on salaries of relatives) GENERAL MUNICIPAL LAW §§801, … Law (§800 et seq.) that prohibits a town board member from voting on salaries for family members who are elected or …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 90-30
… services official. August 20, 1990 Norris L. Webster, Esq., County Attorney County of Orleans …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 88-46
… districts are interested in cooperatively investing their moneys pursuant to a municipal cooperation agreement. In your … or municipality designated under the agreement to invest moneys for the participants (the "lead municipality") would … cooperative ventures and that the investment of municipal moneys is one of the activities which municipalities may …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Opinion 89-62
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Elections (signing multiple nominating petitions) ELECTIONS -- Fire Districts (signing multiple nominating petitions) PUBLIC … of Selection (signing multiple nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 93-14
Whether property owners have the right to compel the county to extend the sewer system to serve their properties
https://www.osc.ny.gov/legal-opinions/opinion-93-14Creditable Service – State Police Plan
… as an officer of the New York State Division of State Police is creditable. You may also receive credit for service as a: Police officer in the New York State Department of Environmental Conservation; Police officer or …
https://www.osc.ny.gov/retirement/publications/1518/creditable-service