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Opinion 2000-14
… respect to school district contributions to annuities, it does not, in our view, constitute a prohibition against …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 89-4
… the town as depository is because the other bank refused to comply with the town's preferred policy of requiring securities pledged as collateral to be held by a third party custodian. (2) A town may sell obligations to a bank of which the town supervisor is a director only in …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 89-43
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … by resolution, that a proposition shall be submitted at any annual fire district election, other than one at which a fire district treasurer is required to be elected, …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Opinion 95-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … bear on the issues discussed in the opinion. CITIES -- Powers and Duties (deposit of State aid for education in … No. 72-751, unreported). More specifically, section 6-l(2) provides that: [w]hen a municipal corporation, fire …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Opinion 89-53
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation … between or among fire companies in a multi-company fire department) INSURANCE LAW, §§9104, 9105: Where foreign fire … the Court of Appeals resolved a dispute between a city's paid and volunteer firemen, holding that paid firemen are …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 2002-7
… 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-2002-7Opinion 89-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … for acting village justices) VILLAGE LAW, §§3-301(2)(a), 4-410; STATE FINANCE LAW, §99-a; UNIFORM JUSTICE COURT …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Town of Butternuts – Disbursements (2021M-62)
… the disbursement process and exceeded its authority under New York State Town Law (Town Law) by authorizing insurance claims and …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62RFP#0008 – Audit of OSC Internal Controls
… Request for Proposals Issued June 9, 2025 The Office of the State Comptroller (“OSC”) is seeking proposals from independent certified public accounting firms to conduct an independent audit of … required by Article 45 of the Executive Law and to provide services as further detailed in the solicitation available …
https://www.osc.ny.gov/procurement/rfp0008Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms (2017-S-70)
To determine whether the Triborough Bridge and Tunnel Authority has taken action to collect unpaid tolls and fees using outside law firms and to minimize...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s70.pdfOpinion 88-7
… included as a revenue for the succeeding year, or together with the funds already appropriated, applied for the purposes …
https://www.osc.ny.gov/legal-opinions/opinion-88-7State Agencies Bulletin No. 1413
… Purpose To notify agencies of new voluntary deduction code 555, Council 82 Voluntary Insurance, established for members of New York State Law Enforcement Officers Union, Council 82. Affected Employees Members of Council 82 Bargaining Units 01, 31, 61, 81, 91 Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1413-new-deduction-code-555-council-82-voluntary-insuranceOpinion 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-89-13Opinion 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-92-30DiNapoli: School District Tax Levy Cap at 2%
… Property tax levy growth for New York’s school districts and 10 cities will … task of managing costs that continue to rise.” The 2% allowable levy growth affects the tax cap calculations for …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentOpinion 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 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-93-5Opinion 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 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 89-61
… (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-89-61