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Opinion 90-58
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance … policy by a village trustee to a village employee in the employee's private capacity is not a "contract" with … of article 18 includes only any express or implied claim, account or demand against or agreement with the …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Opinion 89-62
… (signing multiple nominating petitions) PUBLIC OFFICERS AND EMPLOYEES -- Mode of Selection (signing multiple … ten days prior to the date of such fire district elections and in addition may provide by resolution that such … shall specify the names of the candidates duly filed and in addition provide proper blank spaces for each office …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 2000-12
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … -- Codes of Ethics (requiring abstention from voting on salaries of relatives) -- Family Relationships (abstention from voting on salaries of relatives) GENERAL MUNICIPAL LAW §§801, 806: …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 88-8
… also the president and chief stockholder of an automotive dealership would have a conflict of interest if fire district … You ask if a fire district may engage a local automotive dealership to service its vehicles if a member of the board … is the president and chief stockholder of the automotive dealership and abstains from voting with respect to any …
https://www.osc.ny.gov/legal-opinions/opinion-88-8VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Appropriated Loan Receivables (ALRs) result when State money is appropriated and subsequently loaned or advanced to … and revenue can be tracked via the NYAR0473 –Appropriated Loan Receivables report. To run the NYAR0473, navigate to … Appropriated Loan Receivables ALRs result when State money is appropriated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesOpinion 90-61
… and maintaining a water supply district only on an ad valorem basis, and not on a benefit basis. Also, a town … a town water supply district must be assessed only on an ad valorem basis. Town Law, §§202 and 202-a provide the … of a water supply district shall be raised on an ad valorem basis. Town Law, §202-a(1) provides that the cost …
https://www.osc.ny.gov/legal-opinions/opinion-90-61VI.3.A Overview – VI. Budgets
… Budget Transfers are the movements of authorized budget amounts from one appropriation to another. These transfers are governed by various State statutes, depending on the type … implementation. DOB will identify any balances which are to be moved to the reserve segregation. Budget Transfers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewOpinion 95-9
… meetings pursuant to General Municipal Law, §217(c)(v); and (3) may active volunteer firefighters receive pro rated … at any official meetings of the volunteer fire company " and participation in certain department responses (General … Law, §217[c][v], [vi]; emphasis added). A fire district and a fire company are separate and distinct entities. A fire …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Opinion 92-16
… CONFLICTS OF INTEREST -- Exceptions (contracts for rental of room owned by officer and used in official duties) … PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (rental of home as office) REAL PROPERTY -- Leases (payment of … for public work ( Davies v Mayor , 83 NY 207; Albion Industrial Center v Town of Albion , 62 AD2d 478, 405 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Opinion 88-43
… benefits which have been paid into the general fund from a self-insurance fund maintained by the county. This is in … their full salary under General Municipal Law, §207-c. You state that the section 207-c payments are made from … is not reimbursed by an outside party such as an insurance carrier or the State Insurance Fund. In such a situation, …
https://www.osc.ny.gov/legal-opinions/opinion-88-43The Continued Decline in Affordable Housing in New York City - June 2013
This report is the third issued by the Office of the State Comptroller since 2009 concerning affordable housing in New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2014.pdfOpinion 91-44
… in the opinion. FIRE COMMISSIONERS -- Compensation (health insurance) FIRE DISTRICTS -- Appropriations and Expenditures (health insurance for fire commissioners) INSURANCE -- Health Insurance (authority to cover fire district fire … of fire commissioners of a fire district may be provided health insurance through the State health insurance plan at …
https://www.osc.ny.gov/legal-opinions/opinion-91-44DiNapoli: Troy Housing Authority IT Worker Arrested for Secretly Running Private Business on Housing Authority Time
… Rensselaer County District Attorney Mary Pat Donnelly, and New York State Police Superintendent Steven G. James … clients. My thanks to Rensselaer County DA Donnelly and State Police Superintendent James for their partnership … earning income from a private business is theft, plain and simple. I am grateful to the New York State Police and …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-troy-housing-authority-it-worker-arrested-secretly-running-private-business-housingOpinion 94-26
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Establishment (by town within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (limitation on in BID) TOWNS … Municipal Law, §980-k refer back to the municipality which has established the district (see former General City Law, …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 96-10
… (1977 Opns St Comp No. 77-787, unreported; see Town of Evans v Catalino , 103 Misc 2d 261, 425 NYS2d 918 mod on …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 98-11
… of Real Property Tax Law, §925, is considered timely. You ask whether a real property tax payment postmarked on the … this issue is governed by general State statutes and not by any special or local law. Real Property Tax Law, §925 … under the exclusive care and custody of the United States Post Office, the payment, upon delivery, is deemed to …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 93-4
… the town board consists of seven members. Municipalities are authorized to issue bonds for municipal objects or … 21.00[a]; see also NY Const, art VIII, §2). Clearly, towns are authorized to expend moneys to pay refunds resulting from … of probable usefulness under section 11.00(a)(33-a) are 10, 15 or 20 years, depending on the amount of …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Village of Leicester – Financial Management (2025M-7)
… (Village) Board of Trustees (Board) effectively manage fund balance? Audit Period June 1, 2021 – January 16, 2025 … measure of a village’s financial condition is its level of fund balance, which represents the difference between … over time. Maintaining a reasonable amount of unrestricted fund balance within operating funds is an important financial …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Opinion 93-15
… -- Finances (requirements of annual audit of by town board) TOWN BOARDS -- Powers and Duties (authority to annually audit public library) EDUCATION LAW, §259; TOWN LAW, §123: Neither the board of trustees nor the separate treasurer of a town public … Whether pursuant to Town Law 123 the board of trustees or the separate treasurer of a town public …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 98 - 19
… discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment (referendum requirement for installment … contracts for the financing of equipment, machinery and apparatus (see 1997 Opns St Comp No. 97-10, p 18). There … is "subject to such vote, referendum or such referendum and vote, as the case may be, in the same manner as provided …
https://www.osc.ny.gov/legal-opinions/opinion-98-19