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Opinion 88-7
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … provisions, File No. 3046 concluded that: ". . . there is grave doubt that the current debt service of $7,000 (for …
https://www.osc.ny.gov/legal-opinions/opinion-88-7State Agencies Bulletin No. 845
… establishment of guidelines and procedures for employee vs. independent contractor determinations can, if followed, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerOpinion 92-25
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (riding on fire vehicles during emergency calls) TOWN LAW, §§176(11), 176-a: A board of fire commissioners may adopt regulations authorizing a fire … the provisions of section 17611 of the Town Law preclude a fire district commissioner who is not a member of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Opinion 96-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Engineering Services (environmental review by … contract enters a competitive bidding process and the cost of the review and planning is charged as a fee to applicants …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 96-16
… WATER DISTRICTS -- Property (use of proceeds from sale of) TOWN LAW, §198(12); MUNICIPAL HOME RULE LAW, §10: A town may not, pursuant to either Town Law, §198 or a local … ask whether the town may use the excess proceeds from the sale for the construction of a new town hall if the town …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 92-42
… is paid to the town under a contract (see, e.g., 1988 Opns St Comp No. 88-41, p 81; 1985 Opns St Comp No. 85-37, p 51; 1983 Opns St Comp No. 83-103, p 127; 29 Opns St Comp, 1973, p 122). It …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 97-1
… LAW, §§62, 66, 71: A village housing authority is eligible to participate in a workers' compensation plan of the county … unless excluded by the county's rules and regulations. To the extent costs are apportioned to plan participants on the basis of full valuation of …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 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 95-5
… derived or received by the municipality shall be expended only upon authorization of the board and only for payment of system costs as permitted by this … added]. Thus, surplus surcharge funds may be used only for the payment of "system costs". 1 These costs are …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Opinion 93-29
… that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for in … VILLAGE BOARD -- Powers and Duties (designation of official newspaper) PUBLIC OFFICERS LAW, §70-a; GENERAL … A village board, by resolution, may designate as an official newspaper any publication meeting the requirements …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Great Neck Park District – Capital Assets (2025M-27)
… unaware of any District procedures requiring a barcode label to be affixed to capital assets (i.e., equipment), and …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27Opinion 2000-21
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Establishment of (joint … TOWNS -- Fire Districts and Fire Protection (participation in establishment of joint fire district) TOWN LAW §189-a; VILLAGE LAW §22-2210: In the case of the proposed formation of a joint fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 2002-13
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding fire department sports or recreational teams); (paying expenses of fire departments' annual fund-raising drive) INSURANCE LAW … Whether foreign fire insurance tax monies received by a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Opinion 2002-14
… the issues discussed in the opinion. CLAIMS -- Compromise and Settlement (incurrence of reasonable expenses to evaluate … appropriateness of settlement) CONSTITUTIONAL LAW -- Gifts and Loans (work performed on private property in connection … In order to assist in assessing the merits of the claim and the possibility of settlement, the village is considering …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 2000-12
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … (but see 1991 Attorney General [Informal Opinions] 91-70, discussing abstention and recusal in the event that …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 93-30
… Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF -- Powers and Duties (transportation of … Duties (liability for the cost of transportation to county jail) CORRECTION LAW, §500-c; COUNTY LAW, §657-a: If, after … sheriff, a village transports the individual to the county jail because the sheriff is unable to do so, the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Opinion 2001-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Loans (authority to pay overtime compensation in excess of Fair Labor Standards Act minimum requirements) PUBLIC … to the maximum hourminimum overtime wage provisions of the federal Fair Labor Standards Act …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Opinion 2000-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … industrial development agency may not determine at the end of a year to provide additional compensation as an … an annual salary and an extra lump sum amount at the end of the year …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Town of Lewis – Records and Reports (2025M-17)
… for all accounts or properly prepared and reviewed. For 18 of the 45 bank reconciliations (40 percent) we prepared, … reported unrestricted fund balances of $355,698 and $18,078 were overstated by $242,040 and $12,903, …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17NYS Comptroller DiNapoli Writes to President Biden in Support of His Planned Veto of Anti-ESG Resolution
… funds that are subject to the Employee Retirement Income Security Act to consider environmental, social and governance … be allowed to play political football with the retirement security of millions of hardworking Americans. My thanks to … The Fund is not subject to the Employee Retirement Income Security Act (ERISA) or the Department of Labor’s rules, but …
https://www.osc.ny.gov/press/releases/2023/03/nys-comptroller-dinapoli-writes-president-biden-support-his-planned-veto-anti-esg-resolution