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Opinion 2002-13
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … the fire district fire department, and to pay for expenses in connection with the fire department's annual fund-raising … law enacted by the State Legislature provides otherwise. 1 In general, these sections of the Insurance Law provide that …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Opinion 2002-14
… 5-524: A village may incur reasonable expenses for the primary purpose of conducting an investigation to … of pursuing a settlement of a claim against the village for property damage, even though work performed by the … §1 generally prohibits the expenditure of municipal monies for the benefit of private parties unless it is in …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14NYS Comptroller DiNapoli Writes to President Biden in Support of His Planned Veto of Anti-ESG Resolution
… Department (DOL) rule that allows managers of retirement funds that are subject to the Employee Retirement Income … (Fund), which is the one of the largest public pension funds in the United States. The Fund is not subject to the … factors that a prudent investor, including pension funds, absolutely must consider. Thank you for continuous …
https://www.osc.ny.gov/press/releases/2023/03/nys-comptroller-dinapoli-writes-president-biden-support-his-planned-veto-anti-esg-resolutionOpinion 95-5
… year, such unencumbered cash surplus shall be carried over for the payment of system costs in the following fiscal …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Opinion 90-62
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … -- Removal (of elected official physically unable to perform the duties of office) SUPERINTENDENT OF HIGHWAYS -- Removal (physical inability to perform duties) PUBLIC OFFICERS LAW, §§30, 36; TOWN LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Opinion 90-55
… a police officer injured in the line of duty his or her full salary or wages pursuant to General Municipal Law, … connection with an injured paid firefighter receiving his full salary pursuant to General Municipal Law, §207-a. … rank of lieutenant was entitled to continue to receive his full salary as lieutenant, even after the municipality …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Opinion 96-16
… county, city, village, town, joint water works system or a public authority, subject to mandatory referendum (Town Law, … of Greece 1 Note that enabling legislation for certain public authorities provides that transfers of property by a … are exempt from referendum requirements (see, e.g., Public Authorities Law, §§2050[dd][1], 2754[2]). 2 Although …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 95-9
… COMMISSIONERS -- Service Award Program (service credit for attending meetings of the fire district board of … FIREFIGHTERS -- Service Award Program (service credit for attending meetings of the fire district board of commissioners); (service credit for attending meetings of committees of a fire company); (pro …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Opinion 90-34
… receives foreign fire insurance tax moneys must use them for the benefit of the department or company, as determined … believe that a village may not adopt a local law providing for an emergency rescue and first aid squad to receive … require foreign fire insurance tax moneys to be expended for the use and benefit of the fire department or company …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 88-10
… issues discussed in the opinion. TAXES -- Gross Receipts Tax (liability of municipality for) PUBLIC CONTRACTS -- Modification (addition of amount of gross receipts tax on petroleum products) TAX LAW, §300 et seq .; GENERAL MUNICIPAL LAW, §103: A …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Opinion 2000-12
… reasonably expected of them. The code must provide, inter alia, standards with respect to disclosure of interest in …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 93-30
… and Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF -- Powers and Duties (transportation of … and Duties (liability for the cost of transportation to county jail) CORRECTION LAW, §500-c; COUNTY LAW, §657-a: If, …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Opinion 93-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for in villages) VILLAGE BOARD -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 2007-4
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (authority to … FUNDS -- Budget Procedures (authority to supersede in village); (authority to establish fund for annual payments … the proceeds of the sale of unneeded village real property in a separate fund to be used over the course of several …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 2007-5
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … a capital reserve established for a specific improvement or specific item of equipment into another capital reserve … by counties that operated under an alternative or optional form of government on September 1, 1945; and (3) issuances of …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 89-62
… -- Fire Districts (signing multiple nominating petitions) PUBLIC OFFICERS AND EMPLOYEES -- Mode of Selection (signing … Election Law, applicable to independent nominations for "public office", provides that the signature of a person … 1 of section 6-138 applies to independent nominations for "public office" made by a petition containing the signature of …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 90-24
… of the municipality unless a state or local law provides for the delegation of that authority. As noted, Local Finance …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 89-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Practice Commentaries, McKinney's Consolidated Laws of New York, Book 7B, CPLR, §6501, p 438). The notice is filed with …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 88-7
… LOCAL FINANCE LAW, §165.00: Where surplus bond proceeds are available to pay debt service for purposes of a town … That opinion concluded that, where surplus bond proceeds are available to pay debt service on bonds issued for the … Finance Law relative to the use of bond proceeds that are not required for the object or purpose for which the …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Open Book New York
… Officer, Comptroller DiNapoli believes New Yorkers deserve to know how their tax dollars are spent. Without transparency … accountability. His open data initiatives are a commitment to this belief. If you've ever wondered how much it costs to … and Per Diem Expenses Local Government Data View and download detailed revenue, spending, debt, tax limits, …
https://www.osc.ny.gov/open-book-new-york