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Opinion 89-62
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Elections (signing multiple nominating … Selection (signing multiple nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, §176(7): A …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 88-8
… General Municipal Law, §802 contains several exceptions for contracts which would otherwise be prohibited by section …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Opinion 90-61
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Preemption (financing town … -- Assessments (authority to impose benefit assessments in water supply district) -- Water Supply Districts … to impose benefit assessments or user fees) TOWN LAW, §§202(3), 202-a(1): A town may assess the costs of …
https://www.osc.ny.gov/legal-opinions/opinion-90-61VI.3.A Overview – VI. Budgets
… Budget Transfers are the movements of authorized budget amounts from one appropriation to another. These …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewOpinion 95-9
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Service Award Program … rating the number of points credited for participation in less than the minimum number of calls) GENERAL MUNICIPAL LAW, §217(c): (1) A fire district commissioner who is also an …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Opinion 92-16
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions … (contracts for rental of room owned by officer and used in official duties) PUBLIC OFFICERS AND EMPLOYEES -- Powers … of office from town officers and fire companies) TOWN LAW, §§64(2), 220; GENERAL MUNICIPAL LAW, §802(2)(c): A town …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Opinion 88-43
Whether an amount equal to the injured employees workers compensation benefits must be appropriated for personnel expenses of the sheriffs department
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 91-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Compensation (health insurance) FIRE … INSURANCE -- Health Insurance (authority to cover fire district fire commissioners under State health insurance …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Opinion 94-26
… of limit on) -- Establishment (by town within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments … municipal taxes" levied in that year against the taxable real property in the district. It further provides that the … is permitted by law to raise in that year by real property tax. It is evident that the terms "municipal …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 96-10
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … NYS2d 918 mod on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 NY2d 601, 458 NYS2d 1025 app dsmd 58 NY2d 687, 458 NYS2d 543 rearg den 58 NY2d 824, …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 98-11
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … falls on a Saturday, Sunday or holiday) REAL PROPERTY TAX LAW, §§925, 925-a; GENERAL CONSTRUCTION LAW, §25-a: When the … next business day and a real property tax payment received in an envelope postmarked on that next business day, and …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Tuition Assistance Program – New York College of Health Professions
… Purpose To determine whether New York College of Health Professions complied with the … and Research. The school operates five locations – a campus in Syosset, Long Island; three locations in … report. Other Related Audits/Reports of Interest Tuition Assistance Program - CUNY York (2016-T-1) Tuition …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsOpinion 2000-3
Whether a resolution approving the establishment or extension of a town special district under Town Law is required to be filed with the State Comptroller
https://www.osc.ny.gov/legal-opinions/opinion-2000-3DiNapoli: Identity Theft Cases Surged in New York in 2020
… year and more than four times the annual total from a decade earlier, according to a report released today by New … dealt with identity theft last year,” said DiNapoli. “Even when there’s no money stolen, resolving the consequences of … billion in 2018. The U.S. Department of Justice’s data does not break down losses to identity theft by state, but …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million from 2023, according to a report … COVID-19 pandemic decline in 2020, and was less than half of the average pre-pandemic growth rate (3.8%) of 2011 to 2019 following the Great Recession. “New York’s …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Opinion 93-4
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- … LAW, §§10.00, 11.00(a)(33-a), 21.00, 33.00, 35.00: A town board may authorize the issuance of bonds to finance tax … purpose (Local Finance Law, §§10.00[a], 21.00[a]; see also NY Const, art VIII, §2). Clearly, towns are authorized to …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Opinion 98 - 19
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment … Installment Purchase Contracts (referendum requirement for in fire district) REFERENDUM -- Mandatory (need for in fire … for installment purchase contract) GENERAL MUNICIPAL LAW, §109-b: An installment purchase contract of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Opinion 91-12
… the authority of General Municipal Law, §204-a belong to the fire company to be used for the lawful purposes of the fire company. You … General Municipal Law, §204-a authorizes "fire companies" to engage in certain "fund raising activities" (see also, …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 93-15
… §123 provides that, on or before January 20, each town officer or employee who has received or disbursed any moneys … officers and employees of the sponsoring municipality or school district (see, e.g., General Municipal Law, §800[5], … each public library. The report must be certified by the officer making the same and, unless an extension of time is …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Service-Disabled Veteran-Owned Business Program Implementation
… that the Office of General Services (OGS) has made in implementing the Service-Disabled Veteran-Owned Business (SDVOB) Program. The audit covers the period June 1, …
https://www.osc.ny.gov/state-agencies/audits/2016/09/07/service-disabled-veteran-owned-business-program-implementation