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Opinion 94-3
… in the opinion. STATE COMPTROLLER -- Approval by (for proceeding to improve road pursuant to Town Law, §200) … STREETS AND HIGHWAYS -- Improvements (financing expenses for street improvements against abutting owners); (necessity … is not required in connection with a proceeding for the improvement of a road pursuant to Town Law, §200. You …
https://www.osc.ny.gov/legal-opinions/opinion-94-3Opinion 88-12
… Samuel A. Weissmandl, Administrative Assistant Village of New Square … Whether several villages may provide for refuse …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 89-45
… LOCAL LAWS -- Compensation (fixed amount plus hourly rate for attorney employed as counsel to zoning board of appeals) … Board of Appeals (paying fixed amount plus hourly rate for attorney employed as counsel to zoning board of appeals) … EMPLOYEES -- Compensation (fixed amount plus hourly rate for attorney employed as counsel to zoning board of appeals) …
https://www.osc.ny.gov/legal-opinions/opinion-89-45Opinion 88-70
… a city may not conduct an advisory referendum on whether to fluoridate city water or whether to improve the city water or sewer systems. However, bond … held in this State that a municipality may not submit a proposition to a referendum in the absence of …
https://www.osc.ny.gov/legal-opinions/opinion-88-70DiNapoli Releases Annual IDA Report
… look at the financial and project data as reported by IDAs for their communities,” DiNapoli said. “IDAs can play an … DiNapoli’s report also found IDAs reported the following: For the 4,262 active IDA projects, it was estimated that a … of jobs gained in the last ten years. Total tax exemptions for IDA projects amounted to over $1.7 billion, up $273 …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportVillage of Hudson Falls – Information Technology (2025M-10)
… on its IT systems (including its IT assets and network) for Internet access and email, and to maintain various … such as financial and personnel records and evidence files for the police department, that may contain personal, private … Village pays two outside IT vendors to provide IT services for the Village, including managing IT support, monitoring …
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)
… We encourage the Board to make the CAP available for public review in the Clerk’s office. 1 Forty-one bank …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160What's New
… Move to NAUPA this year! In 2025, New York’s Office of Unclaimed Funds will be converting to the Kelmar Abandoned Property …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newDeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We … to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New York State Education …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4DiNapoli Releases Economic Snapshot of Staten Island Highlighting Borough's Resilience and Progress
… sector," DiNapoli said. "Staten Island's recovery from Superstorm Sandy demonstrates the borough's strength. Of … Staten Islanders and local small businesses will benefit from. Thank you to Comptroller DiNapoli's office for … to create more than 1,300 permanent jobs. Amazon and Ikea plan to open large warehouse facilities at the 200-acre …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-releases-economic-snapshot-staten-island-highlighting-boroughs-resilience-and-progressOpinion 93-17
… This opinion represents the views of the Office of the State Comptroller at the time it was … NOTES -- Permissible Uses (pre-payment of certain employer retirement contributions) -- Referendum Requirements (for … Expenditures (need to use appropriation of current funds when bonds may be issued) PUBLIC OFFICERS AND EMPLOYEES -- …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 90-60
… or statutory amendments that bear on the issues discussed in the opinion. REFUSE AND GARBAGE -- Solid Waste Facility … inconsistent with General Municipal Law, §120-w. This is in reply to your request for our opinion concerning a … of participation evidencing a proportionate interest in future payments under a tax-exempt "lease" agreement …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 92-39
… This opinion represents the views of the Office of the State Comptroller at the time … (eligibility to vote) TOWN LAW, §209-e: Persons who do not own taxable real property situate in a proposed water … either the State or Federal Constitutions (NY Const, art I, §11, US Const, 14th amend), or the voter rights provisions …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Opinion 88-28
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … be designated an "official newspaper" of a town pursuant to Town Law, §64(11). The place of publication of a newspaper … editorials and other matters of "current interest"; (4) have a paid circulation; and (5) be entered as second class …
https://www.osc.ny.gov/legal-opinions/opinion-88-28Opinion 88-46
… 1723-a; GENERAL MUNICIPAL LAW, §§11, 119-o: Pursuant to a cooperative investment agreement, school districts and … advice of the investment consultant, would then determine how the funds of the participating municipalities and school … board of advisors. While the inquiry does not specify how the agreement is to be amended, it does indicate that any …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Opinion 99-13
… structure is unheated and seasonal) -- Rates (requirements for building permit fees) TOWN LAW, §§130(1), 138, 261; … of applicants may be established and different fees fixed for each such class, if the town has a rational basis for such distinctions. A higher town building permit fee for …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Opinion 99-11
… as token of appreciation to retiring employee) MUNICIPAL FUNDS -- Appropriations and Expenditures (in recognition of …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 93-3
… §§103, 104-b: A fire district is not required to advertise for sealed bids to contract for the services of physicians to give physicals to volunteer … of alternative proposals or quotations will not be in the best interest of the political subdivision (General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 93-28
… This opinion represents the views of the Office of the State Comptroller at the time it was … if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Local Highway Assistance ("CHIPs") moneys appropriated by the town board for the repair and improvement of highways …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Opinion 2006-6
… determine to take time off for personal reasons in his or her discretion. You ask whether a town supervisor may be … office, and the absence of the elected officer from his or her duties on account of sickness, vacation or personal … (43 NY2d at 619, 403 NYS2d at 204). 2 We believe the Court’s reasoning applies equally to leaves of absence. As is the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6