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Opinion 91-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 90-59
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … a private road belonging to a disabled individual, except in an emergency situation. You ask whether a town may … from making gifts and loans of its property to or in aid of a private individual, generally prohibits the use …
https://www.osc.ny.gov/legal-opinions/opinion-90-59State Agencies Bulletin No. 422.3
… Supersedes Payroll Bulletin No. 422.2 Purpose: The purpose of this bulletin is to inform agencies of the new process for requesting direct deposit delete or … PayServ Bulletin Board twice per week and shows the status of all direct deposit delete and reversal requests. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4223-new-process-request-direct-deposit-delete-or-reversalSchool Districts – Lead in Water: Testing and Reporting (2025-MS-2)
… following municipalities: Bayport Blue Point Union Free School District , Chazy Union Free School District , Cheektowaga-Maryvale Union Free School … York State NYS Department of Healths DOH Lead Testing in School Drinking Water Guidance Manual DOH guidance we …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2Opinion 92-51
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … Law provides that " members [of an IDA] shall receive no compensation for their services but shall be entitled to … discharge of his official duties". In 1979 Opns St Comp No. 79-574, p 109, this Office concluded that these statutory …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 98-15
… or statutory amendments that bear on the issues discussed in the opinion. HISTORIC PRESERVATION -- Town Building (need … of historic building) REFERENDUM -- Permissive (need for in town when selling historic building) GENERAL MUNICIPAL … adequate consideration of the building and structures and, in no event, may be less than the expenses incurred by the …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Opinion 98-11
… AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday or … 925-a; GENERAL CONSTRUCTION LAW, §25-a: When the last day of the penalty-free period for the payment of real … period is automatically extended to the next business day and a real property tax payment received in an envelope …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 89-52
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Regional Coordination … 1987 Opns St Comp No. 87-55, p 83 is clarified. This is in reply to your letter concerning the establishment of the … the county (1987 Opns St Comp No. 87-55, p 83). At issue in our earlier opinion was a proposal for the establishment …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Opinion 89-25
… SYSTEMS -- Contracts (for use of excess capacity of sewage treatment plant) -- Financing of (permissible means of financing expansion of village sewage treatment plant for use by town sewer districts) VILLAGES -- … means of financing expansion of village sewage treatment plant for use by town sewer districts); (authority …
https://www.osc.ny.gov/legal-opinions/opinion-89-25SUNY Bulletin No. SU-123
… the agency must process a Hire transaction, either online or through the Automated Interface process, appointing … from these payments. Year-End Processing Separate 1042-S forms will be created for each student’s scholarship payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-123-payment-and-reporting-suny-nonresident-alien-scholarshipsOpinion 91-29
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … fire insurance tax moneys except as otherwise provided in any special law. Therefore, where an exempt firemen's … fire insurance tax moneys, the moneys may be expended only in the manner prescribed by the special act (see 1989 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 90-32
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … referendum, may not exceed $100,000 (see 1988 Opns St Comp No. 88-58, p 117; 1982 Opns St Comp No. 82-192, p 244; 1981 Opns St Comp No. 81-87, p 88; 1976 …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Opinion 98-7
… -- Apparatus and Equipment (capital reserve fund to replace chiefs' cars) -- Appropriations and Expenditures … -- Capital Reserve Fund (creation of by fire district to replace chiefs' cars); (creation of by fire district to … intersection of a local road and a State highway located near the firehouse. The system would permit fire district …
https://www.osc.ny.gov/legal-opinions/opinion-98-7Opinion 93-14
… part of a property owner, a county may not be compelled to construct sewer extensions. This is in reply to your inquiry concerning the obligation of a county sewer district to extend the sewer system to serve additional properties … Whether property owners have the right to compel the county to extend the sewer system to serve …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 95-10
… 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. CEMETERIES -- Public Burial Grounds (duty of … Whether if the cemetery is in fact subject to the provisions of section …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Opinion 91-45
… pursuant to agreement between the town board and highway superintendent) -- Repairs (performance pursuant to agreement between town board and highway superintendent) SUPERINTENDENT OF HIGHWAYS -- Powers … of additional duties - drainage improvements); (highway repairs and improvements subject to agreement with …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 96-23
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Opinion 97-10
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Installment Purchase … districts, to enter into "installment purchase contracts" in accordance with the provisions of that section (see … purpose, an "installment purchase contract" is defined in section 109-b, as amended by chapter 258 of the Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Opinion 91-5
… exceed an amount equal to" seven per centum of average full valuation of taxable real property of the village. The …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 95-11
… -- Compensation (applicability of General Municipal Law, §207-m to salary of temporary or provisional head of … to salary increase pursuant to General Municipal Law, §207-m) GENERAL MUNICIPAL LAW, §207-m; CIVIL SERVICE LAW, §§64, 65: An individual … provisionally or temporarily pursuant to the Civil Service Law as head of the village police department is entitled to …
https://www.osc.ny.gov/legal-opinions/opinion-95-11