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Opinion 2000-17
… (see People ex rel. O'Reilly v Common Council , 189 NY 66; cf. 1983 Opns St Comp No. 83-131, p 165 3 ; compare …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Opinion 2002-12
… works. All officers and employees performing services for the combined department, including the superintendent, … works. All officers and employees providing services for the combined departments, including the superintendent, … may enter into, amend, cancel and terminate agreements for the performance among themselves or "one for the other" …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12XIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… Office of the State Comptroller (OSC) requirements related to this feature. Specifically, this section discusses … it needs to attach for different business processes and how the attachments can help with the approval process. In … retention requirements and types of documents to retain, see: Chapter XII, Section 3 - Record Retention - Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceDiNapoli: North Shore Leads Staten Island's Growth
… in poverty,” said DiNapoli . “The success of the area’s waterfront revitalization remains critical for future growth in the borough by creating jobs and new housing. But like many parts of New York City, the North Shore faces challenges with systemic …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthXIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… that were not paid (i.e., denied or rejected). Online agencies must use the attachment feature in the SFS to … Employee Report of Travel Expenses and Claim for Payment ( AC 132-S ) Statement of Automobile Travel ( AC 160-S ). For online agencies where a proxy enters and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseOpinion 95-26
… or attorney); (use of tax moneys to obtain storage space for records); (use of tax moneys to pay for improvement to fire department headquarters); (investment … If the Association does not have adequate storage capacity for the retention of necessary records relating to the care …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Opinion 95-19
… previously paid) CITIES -- Powers and Duties (authority to issue bonds to prepay certain employer retirement contributions which … OFFICERS AND EMPLOYEES -- Retirement Benefits (authority to issue bonds to prepay certain employer retirement …
https://www.osc.ny.gov/legal-opinions/opinion-95-19Opinion 90-50
… legal requirements municipalities must satisfy when the New York State Department of Transportation (DOT) performs … legal requirements municipalities must satisfy when the New York State Department of Transportation DOT performs …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 96-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … library district created pursuant to a special act of the State Legislature may charge to the district a proportionate … library district is a "special district" (see 1995 Opns State Comp No. 95-15, p 31). The term "special district" is …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 96-19
… joint indebtedness with each other to finance the project (NY Const, art VIII, §1: Local Finance Law, §15.00[b]). … …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 92-13
… This opinion represents the views of the Office of the State Comptroller at the time …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 95-7
… or undertaking or the financing thereof is subject to a public hearing, a mandatory or permissive referendum, consent … of the improvement district commissioners are subject to a public hearing, a mandatory or permissive referendum, consent …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Opinion 94-9
… 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
… This opinion represents the views of the Office of the State Comptroller at the time … district with a separately elected board of commissioners is not required to sell vehicles that are no longer needed … the one that local officials believe will yield the best price or maximum financial benefits. You ask whether a water …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 99-10
… efficiency of, or produce energy in connection with, a building or facility in exchange for a portion of the energy … or purpose "will be probably useful in the future" and does not have "purely transient usefulness" ( Cherey , …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 93-23
… Finally, we note that the courts of this State have held public officials to a high standard of conduct and, on … spirit and intent of the statute, are inconsistent with public policy, or suggest self-interest, partiality or …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Opinion 98-5
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … who is also a funeral director, generally, would not have a prohibited interest in a contract if he or she submitted a bill to the county department of social services for payment of …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 2007-8
… and must indicate whether the fire company has filed IRS Form 990 2 and "any report required pursuant to section … of the audit, a certified copy of the audit report in the form prescribed by the State Comptroller must be provided to … Comptroller has not made such a designation to date. 2 IRS Form 990 is a return filed by organizations exempt from …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 2009-1
… Codes of Ethics (requiring disclosure and recusal by fire district commissioner whose spouse is to be appointed … any person from being employed as a teacher by a school district if he or she is related by blood or marriage … travel reimbursement), reviewing the treasurer's annual accounting of receipts and disbursements ( see Town Law § …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 2005-9
… or reappointed to the central high school board for a new term beginning on or after July 1, 2005, he or she is …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9