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Opinion 92-46
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Opns St Comp, 1955, p 79; 9 Opns St Comp, 1953, p 421). We have further stated that, as a general rule, items of the … that the governing board of each political subdivision and any district therein is required to adopt written internal …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Opinion 94-24
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … to Town Law, §220 would be required for the expenditure of any current year tax revenues on the construction. You ask … to Town Law, §220 would be required for the expenditure of any current year tax revenues on the construction (see Local …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Opinion 94-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 90-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (procedure in town) LOCAL …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Opinion 90-28
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … board member is prohibited from receiving or agreeing to receive compensation for engineering services performed in … et seq .) contains the provisions of law which relate to conflicts of interest of municipal officers and employees. …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Opinion 2000-1
… of misconduct. This is in reply to your request for our opinion concerning the payment by a village of … As a rule, a municipality may not provide legal counsel for a municipal officer or employee who is charged with a … because the defense is considered additional remuneration for services rendered (see Corning , supra ; Security , supra …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 97-2
… pool of risks covered under the plan, without regard to age, sex, health status or occupation and such that refunds, rebates, credits or dividends based on age, sex, health status or occupation are not permitted" …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 2009-2
… or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Approval by (of town … one percent of the full valuation of taxable real property in the area of the town outside of any villages. You ask whether the threshold in Town Law § 209-q (13) (a), which triggers the need to …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 2009-2
… at 43; Office of the State Comptroller's Disapproval Mem, Bill Jacket, L 1974, ch 521, at 2). 4 In setting forth the … other sources ( see e.g . Office for Local Government Mem, Bill Jacket, L 1974, ch 512, at 8 [noting that the purpose of … Real Property Services) (Office for Local Government Mem, Bill Jacket, L 1974, ch 521, at 10). This definition is …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 89-49
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (in proceeding for appointment of administrator c.t.a. or … executor) SURROGATE'S COURT PROCEDURE ACT, §2402: In a proceeding for the appointment of an administrator …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Opinion 88-79
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … hydro-electric facility. The UDAG Agreement provides that any income earned by the village from the disposition of … including the repayment of principal and interest of any loan, constitutes "program income". The UDAG Agreement …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Operational Advisory No. 35
… Types Chapter X, Section 5.A - Assigned Single Payment Vendor IDs … agencies will have the ability to issue a …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesTable of Heirs
A form used, usually in tandem with a Small Estates Affidavit, by surviving blood relatives of a decedent if there was no estate representative appointed by the
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/table-of-heirs.pdfOpinion 91-54
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … LOCAL LAWS -- Taxes and Assessments (authority of village to impose a tax on renters of real property); (authority of village to impose a tax on rents paid by tenants of real property …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Opinion 94-8
… an official undertaking in accordance with Town Law, §176(4) (see also Town Law, §174[3]), but does not specify any … of a fire district treasurer, include having attained the age of 18, being a U.S. citizen, taking and filing an oath of … being a resident of the fire district (Town Law, §174[3], [4]; Public Officers Law, §3, 10). In addition, we believe the …
https://www.osc.ny.gov/legal-opinions/opinion-94-8Opinion 93-31
… your letter asking whether commissioners of the Rushford Lake Recreation District may be reimbursed for mileage from … Opns St Comp, 1957, p 166). Thus, absent express statutory authority (see, e.g., County Law, §203[2][b], expressly …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Opinion 92-50
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that …
https://www.osc.ny.gov/legal-opinions/opinion-92-50State Comptroller DiNapoli Releases Municipal Audits
… No. 1 – Board Oversight (Chemung County) Board members have not provided adequate financial oversight. The board did … technology security policies and city officials do not have formal procedures to address disaster recovery, disposal …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 90-64
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PARK DISTRICTS -- … (need for when determining to improve park district) TOWN LAW, §202-b; LOCAL FINANCE LAW, §35.00: The determination to increase or improve …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Opinion 92-11
… or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- Self-Insurance (transfer from … to General Municipal Law, §6-n may transfer the moneys in that reserve fund to establish a reserve for property loss … authorized or required to purchase or maintain insurance. In the case of expenditures from the fund to pay settled or …
https://www.osc.ny.gov/legal-opinions/opinion-92-11