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Opinion 92-4
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (supervised … fitness training for firefighters) TOWN LAW, §176(10): A fire district may pay for supervised physical fitness … functions, the nature of the supervision is such that the fire district has reasonable assurance that it is realizing …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Opinion 92-24
… county. The other newspaper is published daily, mailed as second class matter and has a paid subscription. In 1988 Opns St Comp No. 88-28, p 51, we concluded that a publication must … (4) have a paid circulation; and (5) be entered as second class mail matter (see General Construction Law, §60; …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Opinion 92-11
… that bear on the issues discussed in the opinion. INSURANCE -- Self-Insurance (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL FUNDS -- Insurance Reserve … Whether a union free school district which maintains an insurance reserve pursuant to General Municipal Law 6n may …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 90-63
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … -- Compensation (authority to hold recognition dinners or give awards to volunteers) EDUCATION LAW, §§255(1), … party for the senior citizens of the sponsor municipality or school district. You ask whether a public library may fund …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 91-18
… have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS … the confidential secretary or bookkeeper. You ask whether it is still the opinion of this Office that there is no … Whether it is still the opinion of this Office that there is no …
https://www.osc.ny.gov/legal-opinions/opinion-91-18Opinion 88-37
… (purchase of police cars) LOCAL FINANCE LAW, §§11.00(a)(29)(a),(77), 21.00(a), 28.00(a): The purchase of a … having a seating capacity of less than ten persons." In light of the quoted language, we have expressed the view that … established for motor vehicles by section 11.00(a)(29) does not apply to passenger vehicles with a seating capacity …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Pension Payment Option Election – Divorce and Your Benefits
… must elect a pension payment option, which determines how the retirement benefit will be paid. There are several … should the member die before them. Generally, this is one of the joint allowance options. The parties should be aware …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionOpinion 95-16
… date of the apportionment (see Doyle v Town of Diana, 203 App Div 239, 196 NYS 864; cf. Hurley v Cheshire, 234 App Div 464, 255 NYS 486, affd 259 NY 582, "last preceding" …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 94-4
… engraved or otherwise placed upon any instrument or writing with intent to execute or authenticate such instrument or writing. Based on the provisions of General Construction Law, … thereof is otherwise precluded pursuant to law (30 Opns St Comp, 1974, p 21; see also General Construction Law, §110). …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 94-27
… This opinion represents the views of the Office of the State Comptroller at the time it was … (assessments against non-fronting owners) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of … for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 89-48
… Law, §37 to secure payment of any judgments which might be recovered by contractors and/or subcontractors for work … with subdivision 10 of section 37. The bonds should be considered a court record and permanently retained by the … Lien". You ask (i) where and how the bonds are to be indexed on your records, (ii) who physically holds the …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Area #7 – Access Controls – Information Technology Governance
… IT access controls prescribe who or what computer process may have access to a specific IT … periodically compare the list of current active employees (i.e., employee master list) to the list of network user … Are different from passwords used for other systems; Do not match lists of common, expected, previously used or …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… Units A Bulkload Business Unit voucher has one Invoice Line, which only contains the invoice amount. Business Units … Invoice Descriptions (i.e., “pens” in the first Invoice Line, “pencils” in the second) with the Comments field left … in the SFS and is limited to 140 characters. Distribution Line Field SECTION OVERVIEW AND POLICIES Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… by officers and employees while attending conferences. A “conference” is defined as a convention, conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or conference of … A conference is defined as a convention conference or school …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesArea #10 – Firewalls and Intrusion Detection – Information Technology Governance
… boundaries between devices on different networks or network segments. Firewalls control network communications … firewall rules that effectively address a local government’s or school’s needs are critical to achieving protection for network …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionOpinion 98-9
… for the collection of such fees and charges, or formulate rules and regulations for the collection thereof by the … the collection of such fees and charges or may formulate rules and regulations for the collection thereof by the … assessed against the properties within the district on an ad valorem basis (see 1993 Opns St Comp No. 93-26, p 46). …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 91-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in which district may contract for provision of) FIRE PROTECTION DISTRICTS -- Ambulance Service (by fire … under which the emergency rescue and first aid squad of a village fire department may provide general ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 91-53
… fixed, however, may not exceed the amount set forth in the notice of hearing on the preliminary budget unless a local … of deputy supervisor is not required to be listed in the notice of hearing on the preliminary budget. (3) A town board … additional salary in excess of the amount set forth in the notice of hearing on the preliminary budget for the highway …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Opinion 92-35
… and unexpected results" which might arise from a literal interpretation of the language of a statute (see, e.g., … regard, we believe, as explained below, that a literal interpretation of RPTL, §987 to require notice to a county of …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Opinion 2012-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … a member of a town board of assessment review who is the sole proprietor of a company that sells highway products …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1