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Opinion 89-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … section 103(1) does not distinguish between purchases of new or used equipment, it is the opinion of this Office that … bidding from the federal government, the state of New York or from any other political subdivision, district or …
https://www.osc.ny.gov/legal-opinions/opinion-89-13XVII.2.D Federal M-Year Reminder – XVII. Lapsing Appropriations
… In 1990, the US Congress enacted legislation (§1405(a) of Public Law 101-510 amended 31 USC §§1551-1557) which … and cancel any remaining balances by September 30th of the 5th year after the period of availability began. Federal grants, except those …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2d-federal-m-year-reminderOpinion 91-43
… Ministerial pre-audit functions, such as checking for mathematical accuracy, may be delegated by town board … certain ministerial "pre-audit steps", such as checking for mathematical accuracy. We expressed the opinion that …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Opinion 92-30
… (contracts with not-for-profit agencies) GENERAL MUNICIPAL LAW, §§801, 802(1)(f), 803, 806: A member of a … any interest in such a contract pursuant to General Municipal Law, §803 and should not participate in the discussion or vote on the contract. A county code of ethics may not prohibit county officials from serving …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Opinion 89-61
… (effect of) MUNICIPAL FUNDS -- Part-Town charges (salaries of town officers) TOWN LAW, §§29, 30, 32, 138: The salaries of the town supervisor, town clerk and town highway … of matters arising in the village. You ask whether the salaries of the town supervisor, town clerk, town …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 88-52
… contract. The interest must be disclosed as soon as the officer or employee has knowledge of the prospective … Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his … of that contract. In addition, regardless of whether an officer or employee receives a direct or indirect pecuniary …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 93-5
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … hearing on the preliminary budget was held, pursuant to proper notice, later than the date specified in Town Law, … such changes, alterations and revisions, if any, as shall have been made by the board, "shall constitute" the budget …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Village of Leicester – Financial Management (2025M-7)
… fund balance? Audit Period June 1, 2021 – January 16, 2025 Understanding the Program A key measure of a village’s … financial affairs, which includes adopting the annual budget and establishing financial policies. The … interest income, real property taxes, State aid and sales tax, while the water fund is funded primarily with metered …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Audit of the Tuition Assistance Program at Plaza College
… Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … is a private postsecondary educational intuition located in Queens County. Plaza offers certificate and degree … eligibility. For the three academic years ended June 30, 2009, Plaza certified 4,454 TAP awards totaling $9.4 …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeOpinion 91-29
… Firemen's Benevolent Associations (use of tax moneys for an eye care plan, hospital telephone and television … benevolent association) -- Treasurer's Powers (liability for tax moneys) INSURANCE LAW, §§9104, 9105; NOT-FOR-PROFIT CORPORATION LAW, §§717(a), (b), 720(a)(1), …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 97-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … term "political subdivision" includes a county having a population of 50,000 or more (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 93-16
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … during which an individual is required ordinarily to be at work under the terms and conditions of his or her … when, in fact, the volunteer is ordinarily expected to be at work. This is in reply to your letter concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 94-6
… The general welfare and prosperity of the company of an officer may be an interest therein. If [the city official] was in fact merely a nominal officer of the [company], and had no interest whatever in the … p 14; see also Rysaka v Board of Education of Union Free School District No. 6, 126 Misc 622, 214 NYS 264). Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 94-28
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to … pursuant to General Municipal Law, §99-d may be paid, in the first instance, from the county's general fund. … undertaken pursuant to General Municipal Law (GML), §99-d in connection with planning a possible future capital …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 2000-4
… opinion. COLLECTIVE BARGAINING AGREEMENTS -- Termination Pay (installment payments of) PUBLIC OFFICERS AND EMPLOYEES … -- Retirement Benefits (installment payment of termination pay) -- Termination Pay (installment payments) CIVIL SERVICE LAW, §201(4); …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Opinion 89-3
… that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Purchases through County or State (must … must be awarded to the lowest responsible bidder after public advertisement for sealed bids in the manner prescribed …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Opinion 94-24
… (for bonds with proposed maturity of more than five years) REAL PROPERTY -- Purchase (procedure for financing in towns); … REFERENDUM -- Permissive (need for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL … referendum authorizing the purchase of the parcel of real property on which the town hall is to be constructed and …
https://www.osc.ny.gov/legal-opinions/opinion-94-24New Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… meals provided by Medicaid, subsidizing the costs of online food delivery and providing incentives to bring … health outcomes and cut costs; Subsidizing the costs of online grocery delivery for lower-income New Yorkers living …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsOpinion 88-12
… refuse collection services) -- Competitive Bidding (need for where one municipality provides a service to another) … GARBAGE -- Collection of (municipal cooperation agreement for services) GENERAL MUNICIPAL LAW, §119-o; VILLAGE LAW, … is our opinion that the authorization in section 119-o for municipalities to contract to provide services "one for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 92-14
… Corp. , 203 Misc 649, 123 NYS2d 642, (City Court, City of New York, 1952), the court stated that: These six subdivisions …
https://www.osc.ny.gov/legal-opinions/opinion-92-14