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Opinion 94-4
… rise or origin to a claim may be executed by a signature stamp affixed with the intent to execute the statement, … or may contain a signature affixed by a signature stamp. Town Law, §118(1) provides that, with certain … have concluded that a town justice may affix a signature stamp upon his or her docket books (30 Opns St Comp, 1974, …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 94-27
… ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be … owners. You ask whether a town may assess the cost of a road improvement under Town Law, §200 against both abutting …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 91-42
… fiscal officer of the village and that it shall be his or her responsibility to have custody of all moneys belonging to … (see General Municipal Law, §119-n). As to the village's home rule power in this instance, we note that villages are …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Opinion 95-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Central High School Districts (apportionment of expenses among school districts included therein) WORDS … to be used for the apportionment required by section 1908 of the Education Law …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Area #7 – Access Controls – Information Technology Governance
… access controls is determining what level and type of protection is appropriate for various resources (e.g., … and who needs access to those resources. The objectives of limiting access are to help ensure: Outsiders (e.g., … is effective. You should periodically compare the list of current active employees (i.e., employee master list) to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsPension Payment Option Election – Divorce and Your Benefits
… in the member’s pension. If the DRO does not explicitly state which party pays the additional cost of a pop-up …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… Law 5 authorizes local governments and school districts to pay for the actual and necessary expenses of travel, meals, … not be used to pay for expenses incurred for non-employee travelers. Likewise, any increase in room rates due to an … monitor the status of all cash advances and ensure that travelers promptly account for their advances. 5 General …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Business Units must use the Invoice Lines section of the voucher in the Statewide Financial System (SFS) to record as much information as possible about the goods or services … Business Units must use the Invoice Lines section of the voucher in the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsOpinion 91-53
… (additional compensation for chairman of board of assessors) PUBLIC OFFICERS AND EMPLOYEES -- Compensation … (4) The town board may direct the chairman of the board of assessors to coordinate the town's re-evaluation project as … special district; and whether the chairman of the board of assessors may be paid an additional salary to act as "project …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Opinion 91-7
… squad) -- Fire Districts (when fire district may contract for emergency and general service) FIRE DISTRICTS -- … MUNICIPAL LAW, §122-b; TOWN LAW, §§190, 198(10-f), 209: A town may contract for an emergency medical service, a … protection within the second fire protection district. You state that this fire company does not operate an …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 98-9
… . . ." (Town Law, §198[10-f][b]; see also 1993 Opns St Comp No. 93-26, p 46). The above-mentioned provisions were … such fee belongs to the municipality (see, e.g., 34 Opns St Comp, 1978, p 204; 1975 Opns St Comp No. 75-49, unreported; 25 Opns St Comp, 1969, p 90; …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 91-16
… -- Fees (not based on agate measurement for publication of notice of unredeemed land) REAL PROPERTY TAXES AND ASSESSMENTS -- Redemption (publication of notice of unredeemed lands) -- Tax Sale (cost of publication of notice) CIVIL PRACTICE LAW AND RULES, §8007; PUBLIC OFFICERS …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 2002-7
… 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86; see also Buffalo and Erie County Public Library v County of Erie , 171 … 1975 Opns St Comp No. 75-399, unreported; see also Buffalo and Erie County Public Library , supra ; compare Korn … or statutory authority (see, e.g., McCabe v Voorhis , 243 NY 401; Citizens For An Orderly Energy Policy v County of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 90-2
… to town library) VILLAGES -- Powers and Duties (contract for library services with, or grant to town library) … is located and which is supported by town-wide taxes, for library services beyond those already available to all … of your letter asking whether a village may contract for library services with a town public library which was …
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 rendered. The … -- Audit (necessity to pre-audit claims for compensation of village officers and employees) VILLAGE BOARD -- Powers … 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-92-9