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Opinion 94-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … to section 220 if the expenditure is paid for with surplus funds (Town Law, §220, last paragraph). Since Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Opinion 94-28
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to … pursuant to General Municipal Law, §99-d may be paid, in the first instance, from the county's general fund. … undertaken pursuant to General Municipal Law (GML), §99-d in connection with planning a possible future capital …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 90-21
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … RULE LAW, §10(1)(ii)(a)(1): A town, by local law subject to mandatory referendum, may transfer to another town … requires the town clerk to prepare a claim for audit and have custody of audited claims. It is further provided in …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Opinion 90-28
… before the agencies specified in the statute (see 1970 New York State Legislative Annual, pp 205, 539), it is well …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Opinion 2000-1
… to pay police officers' legal fees) -- Municipal Funds (authority to pay police officers' legal fees) MUNICIPAL FUNDS -- Appropriations and Expenditures (authority to pay … of misconduct. This is in reply to your request for our opinion concerning the payment by a village of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 97-2
… to cover former school board members); (municipal cooperative health benefit plans) -- Self-Insurance (municipal cooperative health benefit plans) MUNICIPAL COOPERATION -- Insurance (municipal cooperative health benefit plans) SCHOOL DISTRICTS -- Powers …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 2009-2
… TOWN LAW § 209-q (13) (a): When a town proposes or is required to issue indebtedness to finance a water … State Comptroller's approval for a town water improvement, is based on the total cost of the improvement or only on the … as the town board in its discretion determines, is borne either (1) partly by the area of the town outside of …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 2009-2
… WATER IMPROVEMENTS -- State Comptroller's Permission (when required) WATER SUPPLY AND DISTRIBUTION -- Town … State Comptroller's permission) TOWN LAW § 209-q (13) (a): When a town proposes or is required to issue indebtedness to … improvement financed by the issuance of indebtedness that "does not involve the expenditure of a large amount of …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 89-49
… November 27, 1989 Michael Colodner, Counsel State of New York Unified Court System … Whether a fee is properly imposed …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Opinion 88-79
… income earned by the village from the disposition of grant funds, including the repayment of principal and interest of … is deemed "miscellaneous revenue" which must be used for community or economic development activities eligible for … including villages, to apply for, accept and expend funds made available by the Federal government, pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Operational Advisory No. 35
… Financial System (SFS). Advance payment to an employee for personal services is not intended to supersede normal … refer to Payroll Bulletin No. 2205, Updated Guidance for Issuing Salary Advances . Reference: Payroll Bulletin: No. 2205, Updated Guidance for Issuing Salary Advances Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesOpinion 91-54
… McKinney's Unconsolidated Laws, §9447, authorizing New York City to impose a commercial rent or occupancy tax). … impose either of the proposed taxes. December 23, 1991 David J. Gilmartin, Esq., Village Attorney Village of …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Opinion 94-8
… in the opinion. FIRE DISTRICTS -- Deputy Treasurer (qualifications for office) PUBLIC OFFICERS AND EMPLOYEES -- … to the fire district treasurer. You ask what are the qualifications for appointment to the office of fire district …
https://www.osc.ny.gov/legal-opinions/opinion-94-8Opinion 93-31
… opinion. PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - of governing board member … of the Rushford Lake Recreation District may be reimbursed for mileage from their residences to meetings of the board of … Laws of 1981, as amended. Section 7 of chapter 78 provides for the appointment and election of commissioners of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Opinion 92-50
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Award (preference to … -- Competitive Bidding (pre-emption by General Municipal Law, §103) -- Pre-emption (preference to local bidder) … of this amendment is to stimulate the local economy. In 1991 Opns St Comp No. 91-52, p 141, we addressed, inter …
https://www.osc.ny.gov/legal-opinions/opinion-92-50State Comptroller DiNapoli Releases Municipal Audits
… , Town of Union Vale , Town of Waterloo and the City of Watertown . "In today's fiscal climate, budget transparency … in 2016, which was not appropriately established. City of Watertown – Information Technology (Jefferson County) The …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 90-64
… REFERENDUM -- Permissive (need for when issuing bonds to finance improvement to park district); (need for when determining to improve park … State have consistently held that a municipality may not submit a proposition to a referendum in the absence of …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Opinion 92-11
Whether a union free school district which maintains an insurance reserve pursuant to General Municipal Law 6n may transfer the moneys in that reserve fund to establish a reserve for property loss and liability claims under Education Law 17098c
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 94-18
… or statutory amendments that bear on the issues discussed in the opinion. VILLAGES -- Powers and Duties (conveyance for nominal consideration to private not-for-profit corporation) CONSTITUTIONAL LAW -- Gifts and Loans …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 88-20
… not have the effect of moving the county seat. May 3, 1988 Alan S. Schoenberger, Esq., County Attorney County of …
https://www.osc.ny.gov/legal-opinions/opinion-88-20