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Opinion 89-28
… New York, 12233, for further information on the permit process. July 26, 1989 Palma M. Gow, Supervisor Town of …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Opinion 88-1
… to be unneeded for village purposes if the proceeds from the sale of the parcel are used by the village to … 66 NY2d 833, 498 NYS2d 364; Brooklyn Park v Armstrong , 45 NY 234; Gerwitz v City of Long Beach , 69 Misc 2d 763, 330 … therefore, are inalienable without express authorization from the State Legislature ( Ambassador Management v Village …
https://www.osc.ny.gov/legal-opinions/opinion-88-1City of Long Beach – Budget Review (B21-7-6)
… budget review issued in May 2020. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to exceed …
https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6Opinion 91-55
… debt limits is to prevent the imposition of heavy tax burdens on future generations (Report by the New York …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Opinion 88-27
… the source of the payments from the municipality to the New York State and Local Police and Fire Retirement System in …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Homeownership Rates in New York
… a home has long been described as “The American Dream.” In New York, that dream appears unattainable for a large … highest for Whites, followed by Asians, and Hispanics. 6 Black Americans have had the lowest rates, and the gap …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkWhat Tier Are You In?
… on your date of membership. To find out what tier you are in, sign in to Retirement Online and look under 'My Account Summary.' …
https://www.osc.ny.gov/retirement/members/what-tier-are-youEnroll in the VendRep System
… To begin filing or reviewing a Vendor Responsibility … a NYS Vendor ID, contact the OSC Helpdesk to request one. How to get started: Go to our Online Services Portal Select … “Start Enrollment” After you’ve enrolled your business, see Create Users and Assign Roles for next steps. State …
https://www.osc.ny.gov/state-vendors/vendrep/enroll-vendrep-systemDiNapoli Op-Ed in Times Union
… decision points have become increasingly common in the last decade, making federal spending and debt front-page news. In contrast, state and local finances, and particularly debt, … Many states, including New York, have debt limits in place on state bonds. However, the structure and efficacy …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionOpinion 93-23
Whether a prohibited conflict of interest would arise if a local electrical contractor were to serve as chair of a town planning board and perform electrical work for the town or for private parties
https://www.osc.ny.gov/legal-opinions/opinion-93-23Opinion 92-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (to repair thoroughfares within the district) STREETS AND HIGHWAYS -- Repairs (by fire district) …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Opinion 2002-13
… foreign fire insurance tax monies received by a fire district treasurer may be used to pay expenses of softball, billiard and bowling teams of the fire district fire department, and to pay for expenses in … of the fire department which, in the case of a fire district fire department, will generally be the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Opinion 99-2
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … qualify as a "building" under this section (see 14 Opns St Comp, 1958, p 374). Subdivision 2 of section 101 expressly …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 88-73
… -- Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for … other than suburban towns to establish capital reserve funds for improvement district purposes. In this regard, we … authorizes towns generally to establish capital reserve funds, specifically provides in subdivision (3)(a) that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-73DiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… for allegedly swindling the New York State and Local Retirement System (NYSLRS) out of $157,341.78 in unlawful … Attorney Clegg and the State Police for partnering with my office in our work to protect the resources of the New … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemOpinion 2003-1
… DISTRICTS -- Expenses (of extension to town water district) WATER DISTRICTS -- Extension (cost charged only … the town board. You ask whether the cost of an improvement for an extension to an existing town water district is borne … extend water districts upon petition of owners of taxable real property within the proposed district or extension …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 99-7
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) -- Recipients …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Opinion 94-22
… to not-for-profit association) GENERAL MUNICIPAL LAW, §§980-j, 980-l: Charges imposed on behalf of a town business … the gift and loan prohibition of article VIII, §1 of the State Constitution, the services provided under the … prior to the receipt thereof (see, e.g., Town Law, §118[1]; cf. 1987 Opns St Comp No. 87-50, p 77, pertaining to …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Cost-Saving Ideas: Legal Requirements
… or more "banks" or "trust companies" for deposit of public funds and for the securing of public deposits. Section 11 … district. Capital Planning for Local Governments and School Districts General Municipal Law Section 6-c details … reserve funds for cities, counties, towns, villages, school districts, fire districts, and town or county …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Fund is a balancing ChartField, and must balance (by debits/credits) by business unit. Where transactions entered by users do not balance by Fund, system-generated entries …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accounting