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Opinion 2002-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … expending reserve fund moneys) -- Finances (establishment of and expenditure from reserve funds) -- Reserve Fund … Whether the expenditure of monies from a capital reserve fund established by a school …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 90-2
… (see 1983 Opns St Comp No. 83-117, p 146). In the instant case, however, the town library is supported by town taxes …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 89-45
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Compensation (fixed amount plus hourly rate for attorney employed as counsel to zoning board of appeals) ZONING AND PLANNING -- Zoning Board of Appeals (paying fixed … a town may pay an attorney employed as counsel to the zoning board of appeals a fixed annual amount for certain …
https://www.osc.ny.gov/legal-opinions/opinion-89-45Opinion 89-33
… This opinion represents the views of the Office of the State Comptroller at the time it was … officers and employees may be paid without prior audit by the board of trustees …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 2012-1
… town board of assessment review) GENERAL MUNICIPAL LAW §§ 800 (3), 801, 803: A member of a town board of assessment … department. Article 18 of the General Municipal Law (§§ 800 et seq .) contains provisions that relate to conflicts of … town officers and employees (General Municipal Law § 800 [4], [5]). Pursuant to General Municipal Law § 800 (3), a …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Opinion 96-24
… discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (appropriations to capital reserve fund) … pumper truck), must set forth the estimated cost thereof and is subject to permissive referendum requirements (General … Fire District 1 We note that the appropriations to and expenditures from capital reserve funds are not subject …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 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-92-35Opinion 92-9
… (see Wiseman v American Motors Sales Corp , 103 AD2d 230, 479 NYS2d 528; Spector v Antenna and Radome Research …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Opinion 2000-6
… service award program for a village fire department rests with the village (see also 1990 Opns St Comp No. 90-57, p … , supra. In Wilcox, however, the Appellate Division quoted with approval a passage from the decision of the court below …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Opinion 90-21
… of claims by a town comptroller (see Town Law, §§34, 119[2]), there is no provision in the Town Law authorizing the … (12 Opns St Comp, 1956, p 52; see also 1989 Atty Gen [Inf Opns] 65, and 1986 Atty Gen [Inf Opns] 30 concluding that the positions of the clerk and …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Opinion 2003-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. IMPROVEMENT DISTRICTS -- Expenses (of extension to town water district) WATER DISTRICTS -- … Whether the cost of an improvement for an extension to an existing town water …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 96-7
… agreement. You ask whether several fire districts may join together in an advertising campaign for the purpose of … advertise to recruit volunteers, they may join together and perform this function cooperatively pursuant to … Whether fire districts may join together in an ad campaign for the purpose of recruiting …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 97-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … district. You ask whether the sale of the real property used for a county sewer district must be approved by a … Whether the sale of the real property used for a county sewer district must be …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 94-20
… LAW§10(1)(ii)(e)(2); LOCAL FINANCE LAW, §§26.10, 29.00: A village may not impose a special assessment to pay the cost of snow removal in … public emergency during a fiscal year, there is no ceiling on the amount of budget notes which may be issued … Whether a village may impose a special assessment to fund costs in …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Payroll Improvement Project Bulletin No. PIP-017
Payroll Improvement Project Bulletin No PIP017
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92Division of Housing and Community Renewal Bulletin No. DH-52
… Purpose To inform the agency of OSC’s automatic processing of the LLS payment and to provide instructions for payments … employees in BU67 with an Increment Code of 1976-2006 Background Chapter 49 of the Laws of 2008 … To inform the agency of OSCs automatic processing of the LLS payment and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-52-april-2011-rent-regulation-services-unit-rrsu-longevityDivision of Housing and Community Renewal Bulletin No. DH-53
… Purpose To inform agencies of OSC’s automatic processing of the LLS payment and to provide instructions for payments … employees in BU67 with an Increment Code of 0510 or 0610 Background Chapter 49 of the Laws of 2008 … To inform agencies of OSCs automatic processing of the LLS payment and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-53-october-2011-rent-regulation-services-unit-rrsuOpinion 88-2
… If any assessment is not paid within that thirty-day period, however, payments thereafter are subject to penalties …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Opinion 89-15
… -- Powers and Duties (authority to purchase liability insurance for vehicles owned by the village fire department) … VILLAGE LAW, §4-412: A village may not purchase liability insurance, nor agree to indemnify third parties against … to be responsible for maintaining the requisite liability insurance on the fire-fighting equipment used by the fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Opinion 91-8
… 171; see also NY Const, art VIII, §2; Van Derzee v City of Long Beach , 265 App Div 1059, 39 NYS2d 401). Therefore, we …
https://www.osc.ny.gov/legal-opinions/opinion-91-8