Search
Opinion 90-27
… of a village located within the town are authorized to establish a joint fire district by resolution subject to a permissive referendum. The members of the board of fire … village board of trustees or they may be elected pursuant to the provisions of article 11 of the Town Law. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-90-27II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Disbursements and Changes in Fund Balances – Budget vs. Actual Detail schedules of Tax Receipts and Other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsOpinion 95-30
… grants or bequests in the form of a true trust are subject to the "prudent investor" provisions of Estates, Powers and … Prior inconsistent opinions are superseded. You inquire as to the authority for public libraries to invest moneys raised by taxes, and non-tax moneys, such as …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 96-15
… or from the town's planning and zoning activities is properly chargeable to the area of the town outside of any … part-town and townwide portions of the general fund. This is in reply to your inquiry concerning the payment of a … are a townwide or a part-town charge. The general rule is that all taxes for town purposes must be levied on the …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 2001-14
… Municipal Law. Therefore, a member of a town board, who is also employed by a village located partially within the … equipment in the event that the town's highway department is unable to perform the mechanical repairs. 1 Pursuant to … benefits. We are informed that the individual in question is paid by the village on an hourly basis and works a set …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 97-25
… part of a member of the town's architectural review board. You state that the board member in question is a sign maker … matters which must be reviewed, passed upon, or otherwise brought to the attention of the agency, even if the services … services in relation to any matter which must be brought before the agency, or is pending before the agency, …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 92-14
… mechanics' lien deposit may be refunded without a court order); (entitlement to CPLR §8010 fee when mechanics' lien deposit refunded without a court order) CIVIL PRACTICE LAW AND RULES, §§2607, 8010(1); LIEN … made to discharge a mechanic's lien without a court order only when either (1) a certificate of satisfaction or …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 96-8
… toll collection regulations pertaining to the "E-Z Pass" electronic toll collection program. The violations are … It is our opinion, then, that a violation of the "E-Z Pass" toll collection regulations constitutes an "offense" … as evidenced by a photo-monitoring system, of the "E-Z Pass" toll collection regulations handled by a town or …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 2000-12
… who are elected or appointed town officials. Pursuant to General Municipal Law §806, however, a town board may … from voting on matters relating solely or primarily to the salaries of family members. You ask whether town board members are required to abstain from voting on resolutions setting salaries for …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 90-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of social services (see Social Services Law, §106). You state that when one of these mortgages is paid in full, the … do not apply "to any mortgage granted to or made by the state of New York ... or any political subdivision of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 88-46
… 1723-a; GENERAL MUNICIPAL LAW, §§11, 119-o: Pursuant to a cooperative investment agreement, school districts and … obligations in which all the participants are authorized to invest. The fiscal officer of a participating school … may be given custody of the funds and the authority to invest those funds. Authority over the investment of funds …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Opinion 89-62
… ELECTION LAW, §6-138; TOWN LAW, §176(7): A qualified voter is not prohibited from signing nominating petitions for two … The nomination of candidates for fire district office is governed by subdivision 7 of section 176 of the Town Law … qualified voters of the district and, if such a resolution is adopted, the requirements of the resolution must be …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 93-14
… v Town of Newburgh , 59 Misc 2d 540, 299 NYS2d 1007; In re Assessment of Water Tax In Water District No. 3 of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 89-26
… LAW, §811: A fire district is authorized to promulgate a form of annual statement of financial disclosure for its … ordinance, or resolution either: (i) promulgating its own form of annual statement of financial disclosure which is … or (ii) resolving to continue the use of an authorized form of annual statement of financial disclosure in use on …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 96-17
… incurred for completing college courses, such as a course leading to a degree in fire science, if the board of fire commissioners determines that the course provides, to a significant extent, technical training … courses of instruction" for firefighters. If the school or course is outside the county in which the municipal …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Creditable 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-serviceArchived: Legislative Session 2021–2022
… mortgages guaranteed by New York state homes and community renewal. Constitutional Amendment – A.9958/S.8931 …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022Opinion 2004-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … financing) FEES -- Tax Limits (exclusion from tax limit of capital appropriations financed with user fees) MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Opinion 97-7
… by a county treasurer which were directed by court order to be deposited into the court and trust fund and which have … in Abandoned Property Law, §600 should be transferred to the Comptroller pursuant to article 6 of the Abandoned Property Law, even if the court …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 96-6
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF … insurance is placed, but who does not receive a commission on the town's insurance and is not an officer, director, … , 91 Misc 2d 1041, 399 NYS2d 173; Lynd v Heffernan , 286 App Div 597, 146 NYS2d 113), it is subject to the …
https://www.osc.ny.gov/legal-opinions/opinion-96-6