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Opinion 96-17
… incurred for completing college courses, such as a course leading to a degree in fire science, if the board of fire commissioners determines that the course provides, to a significant extent, technical training … courses of instruction" for firefighters. If the school or course is outside the county in which the municipal …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Opinion 2004-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … financing) FEES -- Tax Limits (exclusion from tax limit of capital appropriations financed with user fees) MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Opinion 91-52
… percentage of local residents even though that bidder is not the lowest responsible bidder or which restricts … Prior inconsistent opinions are superseded. This is in reply to your letter requesting an opinion regarding a … shall be performed by county residents and (2) the bidder is a participant in a bonafide apprenticeship program. …
https://www.osc.ny.gov/legal-opinions/opinion-91-52Opinion 2005-3
… 109-b: A union free school district is not authorized to construct, or enter into a lease for the construction of, a parking garage to be used primarily for commercial purposes. In addition, a … a building currently in use for school district purposes, to be reacquired by lease-purchase agreement. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 2001-14
… Municipal Law. Therefore, a member of a town board, who is also employed by a village located partially within the … equipment in the event that the town's highway department is unable to perform the mechanical repairs. 1 Pursuant to … benefits. We are informed that the individual in question is paid by the village on an hourly basis and works a set …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 2002-17
… the opinion. PUBLIC CONTRACTS -- Award (of prime contract to construction manager) -- Coordination of Work (by … Specification Requirement (award of prime contract to construction manager) GENERAL MUNICIPAL LAW §§101, 103: A firm may not be engaged both as construction manager to act on behalf of a town in coordinating the work of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 90-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of social services (see Social Services Law, §106). You state that when one of these mortgages is paid in full, the … do not apply "to any mortgage granted to or made by the state of New York ... or any political subdivision of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-30State Agencies Bulletin No. 1852.1
… the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll … using the cents-per-mile method for the designated part of the year by February 25, 2021. Cost of any Charges … regulations. Agencies must also retain the form for four (4) years so that it is available in the event of an OSC or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 98-5
… 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited … You ask whether an elective county coroner, who is also a funeral director, would have a prohibited interest in a … the county's code of ethics are not violated, when burial arrangements for public assistance recipients are made by the …
https://www.osc.ny.gov/legal-opinions/opinion-98-5What's New
… NAUPA format before and would like to see a preview, it is published on the NAUPA website . After the conversion to … ordinary course of the business, that the property owner is deceased, the holder must attempt to confirm the owner’s … triggering the dormancy under this provision. The property is reportable on the earlier of the starting transaction date …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… for Municipalities (AIM) program provides state aid to all of New York’s cities (other than New York City), and … as well as nearly all 1 villages. While AIM payments to cities are made at various times throughout the year, … This website will be updated if there are changes to the AIM program. In State Fiscal Year 2026-27, New York’s …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaOpinion 88-36
… of a sheriff does not preclude a county from providing a defense or from purchasing liability insurance to protect a … a local law enacted by that County requiring the county attorney to defend county officers in civil litigation was … Public Officers Law, §18, which generally authorizes the defense and indemnification of public officials, the Court …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Opinion 95-26
… may not sell its own property to a trust (see, e.g., In re Ryan's Will , 291 NY 376; cf ., e.g., Estates, Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Opinion 2000-16
… 9105: When an exempt firefighters' benevolent association is required to use foreign fire insurance tax monies for the … when an exempt firefighters' benevolent association is established pursuant to a special act of the State … 1997 Opns St Comp No. 97-4, p 8; 1995 Opns St Comp No. 95-26, p 53). The exempt firefighters' benevolent association at …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Opinion 96-6
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF … insurance is placed, but who does not receive a commission on the town's insurance and is not an officer, director, … , 91 Misc 2d 1041, 399 NYS2d 173; Lynd v Heffernan , 286 App Div 597, 146 NYS2d 113), it is subject to the …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Town and County Special Districts and Town Improvements
… the State Comptroller if the cost to the typical property is above the OSC-calculated average estimated cost threshold. … Drainage and Water Improvements. Even when OSC permission is not required, certified copies of certain documents must … permission of the State Comptroller. However, if debt is being issued, a certified copy of the notice of hearing …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsXI.4.B Standard Contract Language for Grant Contracts: Fixed Term, Multiyear Contracts and Simplified Renewals – XI. Procurement and Contract Management
… simplified renewal agreement. The purpose of this section is to present standard contract language for each of those … or amendments over $10,000. The Master Grant Contract is located at the Grants Management website. The Office of … AGREEMENTS For grant transactions, a fixed term agreement is generally used for project based contracts (e.g. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4b-standard-contract-language-grant-contracts-fixed-term-multiyear-contracts-and-simplifiedOpinion 88-6
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement … paid to each participating employee during any year in which the employee performs 1,000 hours of service. An … service. A participating employee is fully vested at all times and is eligible to receive benefits at the "normal …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 89-62
… ELECTION LAW, §6-138; TOWN LAW, §176(7): A qualified voter is not prohibited from signing nominating petitions for two … The nomination of candidates for fire district office is governed by subdivision 7 of section 176 of the Town Law … qualified voters of the district and, if such a resolution is adopted, the requirements of the resolution must be …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Monitoring Town Asphalt Road Projects (2012MS-7)
… [pdf] , East Hampton [pdf] , Guilderland [pdf] , Islip [pdf] , Pittsford [pdf] , Salina [pdf] , Shelter Island [pdf] , Southold [pdf] , Thompson [pdf] , and Union … verify that the product matches contract specifications. New York State Labor Law requires vendors hired on a public …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7