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Opinion 96-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … behalf of a public library district created pursuant to a special act must charge to the district a proportionate … assessment reductions and small claims assessment review proceedings (see, Real Property Tax Law, §§ 726 and 734). …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 96-19
… 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-96-19Opinion 92-13
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … -- Procedural Requirements (necessity to address only a single subject) -- Terms of Office (single local law may increase terms of several elective town …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 95-7
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … of the General Municipal Law. At the outset, we note that it is the policy of this Office to render opinions involving … against the benefited properties within the district, it is the faith and credit of the town that is pledged for …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Opinion 94-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … newspaper which was widely read and circulated within the Town of Tonawanda, but which did not have a second class … affd 268 App Div 765, 50 NYS2d 168 revd on other grnds 294 NY 305 cert den 66 S Ct 60, 326 US 744, 90 L Ed 445). In this …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Opinion 2010-2
… v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education of the Hewlett-Woodmere … Ops St Comp No. 86-78, supra ; but see Matter of Toussie v County of Suffolk , 26 AD3d 506, 809 NYS2d 573, lv denied 7 NY3d 711, …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 99-10
… This opinion represents the views of the Office of the State Comptroller at the time …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 93-23
… information acquired in the course of his or her official duties, use such information to further his or her … provisions relative to private employment in conflict with official duties, and may contain provisions more restrictive … information acquired in the course of his or her official duties or using such information to further his or …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Opinion 98-5
… the governing body of each county, city, town, village and school district to adopt a code of ethics setting forth for …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 2007-8
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … may not unilaterally impose such an audit requirement, it is our opinion that, if the town and fire company agree, a … Internal Revenue Code (see Internal Revenue Code §6033). 3 It is apparent that the reference to the "report required …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 2009-1
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 2005-9
… that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (training requirement for board …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 91-10
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. WORDS AND PHRASES -- "In the same manner and at the same time as town taxes" (as …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Opinion 88-35
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 353, affd 45 AD2d 822, 357 NYS2d 1009). The most pertinent New York State case involving the acquisition of a combination of …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Opinion 97-26
… between zone of assessment and remainder of district) TOWN LAW, §176(27): (1) If a fire district board of fire … of zones of assessment in a fire district pursuant to Town Law, §176(27). You ask the following questions: (1) May the … Pursuant to the procedures set forth in Town Law, §176(27), the board of fire commissioners of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 92-28
… other moneys available, it should pay a portion of these funds, if not needed for school district purposes, to the … submitted as a part of the appropriation of the necessary funds to meet the estimated expenditures of the school … to fund the library appropriation, pay a portion of these funds, if not needed for school district purposes, to the …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 2000-7
… the 200,000 who is an officer and owner of 33 1/3% of the stock of a corporation would have a prohibited interest in a … circumstances. The commissioner owns 33 1/3% of the stock of the corporation and is the corporation's … reason of stockholdings if less than 5% of the outstanding stock of the corporation is owned or controlled directly or …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Opinion 2004-1
… 93-24, p 42; cf . Wells v Town of Salina , 119 NY 280). We find no statute that expressly or by necessary implication …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Opinion 95-3
… 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 … respective populations or the full valuation of the real property in each town. In addition, under certain …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 95-25
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … 53 to the State's obligation pursuant to section 54, it seems clear that the amounts paid pursuant to chapter 53 … the deterrent effect of section 54-a. Accordingly, it is our opinion that the provisions of section 54-a of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-25