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Opinion 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-98-19Opinion 91-12
… the authority of General Municipal Law, §204-a belong to the fire company to be used for the lawful purposes of the fire company. You … General Municipal Law, §204-a authorizes "fire companies" to engage in certain "fund raising activities" (see also, …
https://www.osc.ny.gov/legal-opinions/opinion-91-12DiNapoli and James Announce Guilty Plea of Former New York City Council Candidate in Straw Donation Scheme
… Thomas P. DiNapoli and Attorney General Letitia James today announced that former New York City Council candidate … Leader Joel Rivera. In 2013, Alvarez ran for Rivera’s seat in the 15th New York City Council District, but he was … Crotona Day Care Center. “Mr. Alvarez thought he could game New York City's public campaign finance system through …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-and-james-announce-guilty-plea-former-new-york-city-council-candidate-straw-donation-schemeOpinion 93-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to advertise for sealed bids to contract for the services of physicians to give physicals to volunteer firefighters of … to advertise for sealed bids to engage the services of physicians to give physicals to volunteer firefighters of …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 92-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (for concerts held on county fairgrounds) LICENSING AND REGULATORY POWERS -- … may not impose a licensing fee for concerts to be held on county fairgrounds during the running of the fair, even if …
https://www.osc.ny.gov/legal-opinions/opinion-92-20XII.4.B Certification of Vouchers – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Overview Section 110 of New York State Finance Law requires the head of the agency certify or approve vouchers for submission to the Comptroller for audit. Other … Section 110 of New York State Finance Law requires the head of the agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersOpinion 2001-7
… of capital improvements to the water or sewer system ( Video Aid v Town of Wallkill , 203 AD2d 554, 610 NYS2d 610 …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Opinion 89-37
… in order to carry on the business of collateral loan broker. In addition, a licensed collateral loan broker must file a registration statement with the State … constitute the conduct of business as a collateral loan broker within the meaning of article 5 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Opinion 94-8
… FIRE DISTRICTS -- Deputy Treasurer (qualifications for office) PUBLIC OFFICERS AND EMPLOYEES -- Deputy (need to meet qualification for principal office) - - Eligibility (deputy fire district … LAW, §177-b; PUBLIC OFFICERS LAW, §9: In order to qualify for appointment as deputy treasurer of a fire district, an …
https://www.osc.ny.gov/legal-opinions/opinion-94-8Opinion 91-7
… squad) -- Fire Districts (when fire district may contract for emergency and general service) FIRE DISTRICTS -- … MUNICIPAL LAW, §122-b; TOWN LAW, §§190, 198(10-f), 209: A town may contract for an emergency medical service, a … protection within the second fire protection district. You state that this fire company does not operate an …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Town of Byron – Procurement (2024M-11)
… officials complied with New York State General Municipal Law (GML) and Town policy when procuring goods and services. … officials complied with New York State General Municipal Law GML and Town policy when procuring goods and services …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Opinion 88-55
… of fire commissioners or the board of trustees, as the case may be, it would appear, from the language of that …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Opinion 2004-7
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … ARTICLE XVI, §1; MUNICIPAL HOME RULE LAW §10(1)(ii)(a)(9): Delinquent water charges owed by users of the village … amounts on the village or town tax roll. You ask whether a village may utilize the tax levy procedures set forth in …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7DiNapoli and DA Carney: Owner of Medical Transport Company Sentenced to 3 to 9 Years in Prison for Stealing $700,000 from Medicaid Program
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.ny.gov/investigations , or by …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-and-da-carney-owner-medical-transport-company-sentenced-3-9-years-prison-stealing-700000Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (Follow-Up)
… five recommendations included in our initial audit report Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 ( 2017-S-81 … established an operating permit program (Program) under Title V of the federal Clean Air Act Amendments of 1990 …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balance-eight