Search
Opinion 93-9
… Opns St Comp No. 91-29, p 84; 1989 Opns St Comp No. 89-11, p 23; 1983 Opns St Comp No. 83-120, p 151; 1981 Opns St … was incorporated by chapter 539 of the Laws of 1975. Section 7 of that law authorizes the Association to receive … Opns St Comp No. 91-59, p 161; 1983 Opns St Comp No. 83-33, p 38). The special act incorporating the Association also …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Opinion 98-8
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … to procure microfilming services, when available in the form, function and utility required by the political … to obtain microfilming services from a "preferred source" or whether the town may solicit competitive bids for such …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Opinion 89-26
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … LAW, §811: A fire district is authorized to promulgate a form of annual statement of financial disclosure for its … fails to do so there is no requirement that the officers or employees of the fire district complete and file annual …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 89-8
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (necessity for consent by the Office of … by school district in Adirondack Park) SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for consent by the Office of … STATE COMPTROLLER -- Approval by (for establishment of repair reserve fund by school district in Adirondack Park) …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 89-59
… special district "shall" be assessed in the same manner as is the expense of the improvement. Although sections 202 and … rates to be paid by consumers" of a water district which is established pursuant to Articles 12 or 12-A of the Town Law. It is further stated in Town Law, §198(3)(d) that "[s]uch water …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 90-20
… INSURANCE TAXES -- Particular Uses (donation to firemen's association) -- Recipients (transfer of custody of moneys) -- Treasurer's Powers (transfer of custody of moneys) INSURANCE LAW, §§9104, 9105: A village treasurer may not transfer …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Opinion 89-42
… discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (authority to invest in Treasury Bills under … under the "Treasury Direct" program. This is in reply to your letter concerning the investment of village funds in … security being evidenced only by an account master record and a description of the security in a securities portfolio …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 88-77
… CONFLICTS OF INTEREST -- Exceptions (contracts with not-for-profit corporations) GENERAL MUNICIPAL LAW, §§801(1), … board of education who is also an employee of a not-for-profit corporation would not have a prohibited interest … in contracts between the district and the corporation for the provision by the corporation of arts-in-education …
https://www.osc.ny.gov/legal-opinions/opinion-88-77XIX.2.B Project Information and Budget Control – XIX. Project Costing (PCIP)
… not intended to define a funding source such as Federal or Capital or to support a Federal Grant/Customer Contract. Any new … established with a budget control option that includes any form of “Control” (see below section on Budget Control , …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2b-project-information-and-budget-controlOpinion 97-21
… the trustees of public libraries to demand that library funds be paid over to the library treasurer who would then be …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 97-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-97-16State Agencies Bulletin No. 287
… from using a vehicle for personal use. The ALV of a car is determined as follows: Determine the fair market value of … value exceeds $15,400. Special Commuting Rule - Commuting is valued at $1.50 each way ($3.00 per round trip) for each day the vehicle is used for commuting. This method may only be used by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001XII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… with the State’s record retention policies and the SFS Imaging and Attachment Guidance . If an agency decides to … see Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment Guidance . There are a variety of … Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment Guidance Information on attaching …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsOpinion 95-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. MUNICIPAL FUNDS -- Deposits and Investments (use of model security and custodial agreements provided by the …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Opinion 90-6
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (naming of … that public facility be named after donor) SOCIAL SERVICES LAW §§61(2), 131-g, 410; COUNTY LAW, §215(3): A county social … accept a grant which is conditioned upon a county facility being permanently named after a particular donor. It is …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 96-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 91-38
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Opinion 95-12
… -- Powers and Duties (authority to deposit or invest funds with a State or federally chartered savings bank) MUNICIPAL FUNDS … Each national banking association is required to become a member of the Federal Reserve System (12 USC §§222, 321, …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Opinion 94-7
Whether a village board may impose fees upon users of ambulance services provided by the emergency first aid and rescue squad of the village fire department
https://www.osc.ny.gov/legal-opinions/opinion-94-7Opinion 89-54
… MUNICIPAL FUNDS--Capital Reserve Fund (creation of by town for construction of water improvements) WATER … fund may be established and moneys expended therefrom for the construction of any improvements the town board … You ask whether a capital reserve fund may be established for the construction of a type of improvement provided …
https://www.osc.ny.gov/legal-opinions/opinion-89-54