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Opinion 92-31
… 356, 572 NYS2d 434, lv denied 78 NY2d 862, 578 NYS2d 877; Stern v Kramarsky , 84 Misc 2d 447, 375 NYS2d 235; cf . …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 92-35
… REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable … RECEIVER OF TAXES AND ASSESSMENTS -- Powers and Duties (notice of unpaid taxes with respect to county taxable property) REAL PROPERTY TAX LAW, §987: A notice of unpaid taxes pursuant to RPTL, §987 should not be …
https://www.osc.ny.gov/legal-opinions/opinion-92-35State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… balances totaling $2.9 million, were reasonably funded. Panama Central School District – Procurement (Chautauqua …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 88-12
… agreement for services) GENERAL MUNICIPAL LAW, §119-o; VILLAGE LAW, §4-412: A village may provide for refuse … provide the service to the others. General Municipal Law, §119-o(1) authorizes municipal corporations to enter into … perform or exercise separately (General Municipal Law, §119-n[c]). Subdivision 2 of section 119-o lists several …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 96-1
… FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in Adirondack … Comptroller approval in Adirondack fire district) REAL PROPERTY -- Purchase (need for State Comptroller approval in … If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a capital …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 93-15
… -- Powers and Duties (authority to annually audit public library) EDUCATION LAW, §259; TOWN LAW, §123: Neither the … of trustees nor the separate treasurer of a town public library is required pursuant to Town Law, §123 to annually … of trustees or the separate treasurer of a town public library is required to annually account to, and submit its …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 93-7
… service. March 3, 1993 Geoffrey E. Chanin, Esq., Chief Assistant County Attorney County of Orange …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Opinion 96 - 11
… Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education , 125 AD2d 534, 509 NYS2d 612 …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Heat and Hot Water Complaints
… To determine whether the New York City (NYC) Department of Housing Preservation and Development (HPD) addresses heat and hot water complaints timely, issues notices of violation, and seeks the imposition and collection of penalties as appropriate. Our audit covered heat and hot …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsOpinion 2006-11
… board member has an interest in town purchases from an auto parts store solely because the board member is an … or performance of any portion of town orders from the auto parts store, he or she is paid a salary by the store and … a prohibited interest if the town makes purchases from an auto parts store that employs the board member as its …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Opinion 88-14
… county's trust and agency fund for six years, subject to claim, and then transferred to the general fund. The county … have to pay them out upon audit and approval of a proper claim. While the conclusions reached in Opn No. 72-233 are … in part that, "any action, other than an action for injury to person or property, may be maintained by and …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 89-33
… the village treasurer who disbursed the payment and the body or official vested with the auditing function (see …
https://www.osc.ny.gov/legal-opinions/opinion-89-33CUNY Bulletin No. CU-433
… a CUNY Classified Staff Payroll Authorization Form (OFSR-607) signed by Raymond O’Brien or Carmelo Batista Jr. must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-433-retroactive-transactions-cuny-agenciesOpinion 2008-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether there would be a conflict of interest if a school board member also served as a board member of a foundation that gifts money to the district …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Opinion 2004-8
Whether the village may establish a reserve fund to accumulate monies for the noninsured expenses
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 2002-7
… expenditure from reserve funds) -- Reserve Fund (authority to establish); (necessity for referendum) REFERENDUM -- Public Libraries (not required to expend monies from reserve fund) EDUCATION LAW §§259, … trustees of a school district public library may determine to accumulate library fund monies for capital purposes. The …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 89-20
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … officers and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to officers and … would be appropriate. Initially, we note that it is our policy not to render opinions to officials of one …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 97-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax moneys to make reasonable expenditures to …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 95-14
… computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless … purposes and to pay for a ceremony to dedicate a new fire house and new fire apparatus. You ask whether a volunteer … purposes, and to pay for a ceremony to dedicate a new fire house and new fire apparatus. Sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-14