Search
Opinion 92-17
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of Saratoga , 142 AD2d 864, 531 NYS2d 61, however, the Appellate Division, Third Department, interpreted Tax Law, … challenge the allocation of county sales tax revenues, the court stated as follows: Indeed, under Tax Law §1262 a county …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 96-20
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (abolishment in village) REFERENDUM -- … Whether a village police department which was established by a resolution of …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Opinion 92-44
… v McGuire , 100 Misc 2d 834, 420 NYS2d 248; 1991 Opns St Comp No. 91-25, p 73; 1984 Opns St Comp No. 84-4, p 4; 1979 Opns St Comp No. 79-266-A, p 48). In contrast, except when a …
https://www.osc.ny.gov/legal-opinions/opinion-92-44Opinion 92-31
… 877; Stern v Kramarsky , 84 Misc 2d 447, 375 NYS2d 235; cf . People v Ohrenstein , 77 NY2d 38, 563 NYS2d 744). … No. 83-204, p 263; see also Public Officers Law, §87[3]; cf . Town Law, §116[13]). We have also expressed the opinion, … municipal property (1982 Opns St Comp No. 82-133, p 167; cf . 1980 Opns St Comp No. 80-671, unreported; General …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 97-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax moneys to make reasonable expenditures to …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 96-1
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … and has within the town boundaries State lands assessed at more than 10% of the total assessed valuation of the town, … 2000 Daniel T. Smith, Esq., Attorney for the Fire District Indian Lake Fire District No. 2 …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 94-6
… of housing authority employed by residential management corporation) -- Public Housing Authorities (tenant member employed by residential management corporation) PUBLIC HOUSING AUTHORITIES -- Officers and … housing authority contracts with a residential management corporation to operate a federally-funded recreation program, …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 94-3
… in the opinion. STATE COMPTROLLER -- Approval by (for proceeding to improve road pursuant to Town Law, §200) … STREETS AND HIGHWAYS -- Improvements (financing expenses for street improvements against abutting owners); (necessity … is not required in connection with a proceeding for the improvement of a road pursuant to Town Law, §200. You …
https://www.osc.ny.gov/legal-opinions/opinion-94-3Opinion 2004-6
… unneeded space in a village building (see, e.g., 1991 Opns St Comp No. 91-62, p 165; 1988 Opns St Comp No. 88-1, p1). With respect to the gratuitous use of … and a not-for-profit organization (see e.g. 2002 Opns St Comp No. 2002-16, p 35; 1986 Opns St Comp No. 86-44, p …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 95-14
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (personal computer for … (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … members of each company, may determine to use foreign fire insurance tax moneys to purchase a personal computer to be …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Opinion 2000-19
… in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax monies … with foreign fire insurance tax monies. You ask whether a volunteer firefighters' benevolent association may expend … be used for the care and relief of disabled or indigent volunteer firemen and their families. In construing this …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Opinion 93-8
… on the issues discussed in the opinion. BONDS OR NOTES -- Variable Rate Obligations (propriety of including a provision … rate due to change in law) LOCAL FINANCE LAW, §54.90: Variable rate bonds or notes issued pursuant to Local Finance … be used to compute the new rate. You have asked whether a variable rate bond or note issued pursuant to Local Finance …
https://www.osc.ny.gov/legal-opinions/opinion-93-8What's New
… Security Death Master File, or researching a published obituary. If the holder obtains confirmation of the death, …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newOpinion 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-92-35Overlapping Real Property Tax Rates and Levies - FAQs
… Property Tax Rates and Levies Frequently Asked Questions: What information is in the Overlapping Real Property Tax … in financing local government operations. What information does the Tax Levies Detail table present, and how can it be … their fiscal years. For example, the fiscal years of all counties, towns and fire districts are calendar years, and …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… (Superintendent) properly collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit … January 1, 2023 – May 1, 2024 Understanding the Audit Area Culvert pipes are used to help aid in the proper movement of …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Village of Manlius – Financial Reports (2025M-89)
… to monitor the Village’s financial operations and make strategic decisions and ensure that the required annual financial reports (AFRs) were filed with the Office of … monitor financial operations, make informed financial and strategic decisions, assess the Village’s financial standing …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Colesville-Windsor Fire District – Board Oversight (2025M-74)
… period back to January 1, 2019 and forward to November 12, 2025 to review the status of Annual Financial Report (AFR) …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… West Sparta Independent Volunteer Fire Department Company Number 1, Inc. (Department) Board of Directors (Board) …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-company