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Opinion 91-35
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … in a collective bargaining unit (see 1986 Opns St Comp No. 86-23, p 39; 1984 Opns St Comp No. 84-20, p 26). It is clear from the statutory language …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 91-19
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … and are not named in article VIII, §1. Therefore, there is no express constitutional bar to a fire district making a … or by necessary implication granted by statute. There is no express or implied statutory authority for a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 90-35
… provides that, except as otherwise expressly provided by act of the Legislature or by local law adopted prior to … same or similar commodities will exceed $5,000 over the course of a fiscal year (1987 Opns St Comp No. 87-4, p 6; 23 … of an item will exceed $5,000, in the aggregate, over the course of a fiscal year, the district should carefully …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Opinion 90-2
… in the opinion. LIBRARIES -- Contracts (with town library by village) -- Grants (by village to town library) VILLAGES -- Powers and Duties (contract for library services with, or grant to town library) EDUCATION … Whether a village may contract for library services with a town public library which was …
https://www.osc.ny.gov/legal-opinions/opinion-90-2DiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… in Midtown and purchased another nearby building (250 Park Ave) to add to its portfolio. Twenty-one other major …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024DiNapoli Report Looks at New York City Metro Area's Import and Export Economies
… than $103 billion, or 69%, of the value of goods imported to New York state. In 2023, Europe provided the largest share of goods by value to the metropolitan area among all regions, according to a report released today by New York State Comptroller … than $103 billion or 69 of the value of goods imported to New York state …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economiesOpinion 89-57
… -- Capital Improvements (town improvement of village street) STREETS AND HIGHWAYS -- Highway Department (town repair and improvement of village street) PUBLIC CONTRACTS -- Contracts not Requiring Bidding (town repair and improvement of village street) HIGHWAY LAW, §142-c; GENERAL MUNICIPAL LAW, §§103, …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 89-33
… to pre-audit claims for compensation of village officers and employees) VILLAGE BOARD -- Powers and Duties (pre-audit of compensation paid to village officers and employees) VILLAGE LAW, §§5-524(2), (4), (5): The … budgeted compensation for appointive village officers and employees may be paid without prior audit by the board of …
https://www.osc.ny.gov/legal-opinions/opinion-89-33State Agencies Bulletin No. 1133
… to recipient Not applicable. Box 11 Withholding agent’s EIN This box is populated with the Employer Identification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1133-form-1042-s-foreign-persons-us-source-income-subject-withholdingDiNapoli Calls For Stepped Up Enforcement of State's Bottle Bill
… department and collect the initial deposit. When a bottle or can is not returned, the unclaimed deposit is held by the … quarter during the audit period and eight were missing one or more quarterly returns. The audit found that although the … information in the quarterly reports that may be errors or fraudulent reporting. For example: Some reports showed …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-calls-stepped-enforcement-states-bottle-billOpinion 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 92-31
… ADVERTISING -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties … activities and financial reports. The village may not sell advertising space in such a newsletter. You ask whether … with a general law except as authorized by the municipal home rule law, which shall be deemed expedient or desirable …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 97-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 96 - 11
… BOARD -- Powers and Duties (submission of resolution for sale of real property to referendum on board motion) TOWN … necessity of a petition, may submit a resolution for the sale of real property to voter approval. This is in reply to … have any intended use for the property and is considering sale of the property. You ask whether the town board, on its …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Opinion 96-1
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … Similarly, pursuant to Local Finance Law, §104.10(6), no fire district meeting those criteria may issue bonds, bond … on behalf of the State, consents thereto. There is no analogous consent requirement if current budget moneys of …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 94-6
… Contracts (tenant member of housing authority employed by residential management corporation) -- Public Housing Authorities (tenant member employed by residential management corporation) PUBLIC HOUSING … Law, §36, when a public housing authority contracts with a residential management corporation to operate a …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 94-3
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … before the improvement is commenced (1979 Opns St Comp No. 79-703, unreported; 23 Opns St Comp, 1967, p 537; … for approval by the State Comptroller (1951 Opns St Comp No. 5474, unreported; 1946 Opns St Comp No. 1590, unreported; …
https://www.osc.ny.gov/legal-opinions/opinion-94-3Opinion 94-26
… Ardsley v Town of Greenburgh, 79 AD2d 628, 433 NYS2d 626 mod 55 NY2d 915, 449 NYS2d 27). This general principle …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 95-14
… computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless … purposes and to pay for a ceremony to dedicate a new fire house and new fire apparatus. You ask whether a volunteer … purposes, and to pay for a ceremony to dedicate a new fire house and new fire apparatus. Sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-14The Survivor’s Benefit Program for Retired NYS Employees
… Survivor’s Benefit Program. You are automatically covered for this benefit if you have ten years of full-time State … State service at age 62 or older. Who is my beneficiary for this benefit? For current Retirement System members, the beneficiary you …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-retired-nys-employees