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Opinion 91-37
… this chapter" (§227[4][a]). Article 2-B, relating to PVBs, does not contain similar language. We conclude, therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-91-37Opinion 88-60
… or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION -- Concessions (to … a park which is termed a license or concession, but which, in substance, constitutes a lease, contravenes the common law … property which has been dedicated as a public park is held in trust for the public and may not be diverted to other uses …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 90-15
… of deputy town police commissioner) TOWN LAW, §§24, 150; PUBLIC OFFICERS LAW, §9; MUNICIPAL HOME RULE LAW, … of deputy positions for various town offices; also see Public Officers Law, §9, which does not authorize the … St Comp No. 86-70, p 109). Nothing in the Town Law or the Public Officers Law suggests that a deputy must serve without …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 2004-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 92-30, supra ). Finally, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Comptroller DiNapoli Releases Municipal Audits
… veterans and senior citizen exemptions, totaling $2.9 million, on properties with a total assessed value of $7.7 … Exemptions (Erie County) Auditors reviewed 60 out of 369 (16 percent) agricultural, veterans, disability and senior … For example, in 2017 the Clerk collected $929,290 from January 20, 2017 through February 8, 2017 before remitting …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1134
… agencies must then report these changes in PayServ. There is no automatic mass realignment process in PayServ. To … section at the bottom of the page. If the position is filled, a row will be automatically inserted on the incumbent’s Job Data record when the position is saved. The following messages will appear after the save: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012Opinion 98-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … which are not expended to pay judgments or claims arising out of tax certiorari proceedings for the tax roll in the …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Opinion 90-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Assessments (authority to impose benefit assessments in water supply district) -- Water Supply Districts (authority …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Opinion 90-5
… to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be appointed. For purposes … provides for the town board to appoint the trustees, it does not prescribe the manner of increasing the number of …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Opinion 91-7
… SERVICE -- Contracts (by town with fire department rescue squad) -- Fire Districts (when fire district may … service) VILLAGES -- Ambulance Service (authority of rescue squad to provide ambulance service outside village) … a general ambulance service, or a combination of such services on a town-wide basis or on behalf of a duly …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 92-15
… 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-92-15Opinion 90-25
… prior to the establishment of the zone. 33 Opns St Comp, 1977, p 184 and 5 Opns St Comp, 1949, p 345 are … corporation for the rental of the fire hydrants from the time the hydrants became operational or only from … the parties did not contemplate that a signed writing was required to create a binding contract and the board, by …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Membership Milestones for Police & Fire Retirement System (PFRS) Members
… If you are in the Police and Fire Retirement System (PFRS), no matter which retirement tier and plan you’re covered under, there are important milestones you … service credit, you are covered by a non-job-related death benefit. With 5 years of service credit, you become vested …
https://www.osc.ny.gov/retirement/members/membership-milestones-police-fire-retirement-system-pfrs-membersOpinion 92-47
… E911 surcharge moneys); (need to establish separate bank account for E911 surcharge moneys) -- Deposits and … surcharge moneys need not be segregated in a separate bank account. Interest earned on the investment of E911 surcharge … 911 (E911) System surcharge moneys in a "separate account". You also ask whether interest earned on such …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Opinion 94-20
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special assessment for snow removal) STREETS AND HIGHWAYS -- Snow Removal …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Opinion 93-4
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … be authorized by a two-thirds vote of the town board and is neither subject to mandatory referendum nor is the town …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Opinion 89-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … CRIMINAL PROCEDURE LAW, §100.55: A village may abolish the office of village justice by local law or resolution subject to permissive referendum. When the office of village justice does not exist, the town justice …
https://www.osc.ny.gov/legal-opinions/opinion-89-61DiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… of Buses (Transit Bus), and MTA Bus Company (MTA Bus) need to improve their preparations for extreme weather as an audit … officials said they did not see a risk and had no plan to do an assessment, although some individual assessments were …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparationsState Agencies Bulletin No. 852
… and the issuance of credit letters as described in Payroll Bulletin No. 837 . Effective Date(s) Check Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/852-change-schedule-submitting-returned-paychecksState Agencies Bulletin No. 654-A
… there will be an additional number (Sub-Sort Number) above and to the right of the Employees name. Numbers above the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/654-addendum-additional-information-direct-deposit-advice-statement-address