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Opinion 92-28
… taxes) EDUCATION LAW, §259(1); LOCAL FINANCE LAW, §24.00; REAL PROPERTY TAX LAW, §§1322, 1324: (1) Interest earned on … trustees on properly authenticated vouchers, except that money received from taxes and other public sources for the … of school district public libraries, however, pursuant to Real Property Tax Law, §§1322 and 1324, the amount of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 96-15
… the town was liable, under the provisions of 42 USC §1983, for damages resulting from the revocation of the building … or a part-town charge. The general rule is that all taxes for town purposes must be levied on the whole area of the … requires or permits any given expenditure to be paid for from taxes levied only on the unincorporated area of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 2000-7
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … has solicited competition in the past for this work and no other firms have responded. The commissioner would recuse … in connection with section 802(2)(j), article 18 contains no exception for contracts let pursuant to competitive …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Opinion 2004-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- … ambulance service" (see Division of Budget Report on S4705 of 1969). Additionally, in a recent amendment to …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Opinion 2003-3
… Award Programs (maximum benefit under defined benefit plan) GENERAL MUNICIPAL LAW §§217, 219: The maximum benefit that may be provided under a defined benefit plan service award program cannot exceed a monthly payment … A fire district may not establish a defined benefit plan service award program that provides a service award …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Opinion 2003-4
… of fire commissioners" of a fire district "shall have the power to make any and all contracts herein authorized …". When a statute vests the power to contract in a board, the board may act only "as a … and [i]ndividual members … are not, as such, vested with power to bind the [local government]" ( Seif v City of Long …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 2003-5
… of duty, should be "read into" General Municipal Law §207-a, which, generally, provides for the payment of the full … to increase the scope of coverage to include section 207-a benefits. The Court noted that Retirement and Social … the two statutes, with payment by the municipality or fire district under General Municipal Law §207-a and payment by …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 89-65
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … or more of these section 801 functions (1981 Opns St Comp No. 81-102, p 101). We also note that since it is the … prohibited conflict of interest in this case, the town's code of ethics should be consulted to determine whether it …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Opinion 89-21
… and repairing a town highway, the center line of which forms the boundary between two towns in different counties, … with respect to a town highway, the center line of which forms the boundary between two towns in different counties: … Concerning a town highway the center line of which forms the boundary between two towns in different counties …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Opinion 2004-2
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Family Relationships … property from spouse of board member) GENERAL MUNICIPAL LAW §800(3): If real property owned by a town board member's …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Opinion 91-32
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … a public benefit corporation. The county, however, is precluded by this prohibition from reimbursing property … vehicle for granting damages to an injured party where an entry [sic] cloaked with the powers of eminent …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Opinion 91-55
… §123.00; STATE CONSTITUTION, ART VIII, 5(C): Depreciation is not a "cost of operation, maintenance and repairs" to be … Local Finance Law, §123.00. You ask whether depreciation is included within the phrase "costs of operation, … estate therein. The purpose of constitutional debt limits is to prevent the imposition of heavy tax burdens on future …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Opinion 92-15
… injury and an earlier injury incurred outside of county service, the deputy is eligible for benefits under … When determining eligibility for section 207-c benefits, a county that has been a party to a workers' compensation … Compensation Law, and then under section 207-c, the county is liable under section 207-c for the difference …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Opinion 2001-9
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … county agencies in General Municipal Law §805-a. A county code of ethics may include a provision requiring county … of Suffolk , 66 NY2d 354, 497 NYS2d 329; 1992 Opns St Comp No. 92-30, p 78). 2 The board member, however, would have to …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 2002-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- … authorizing the establishment of the program must state, in addition to certain other information, the extent …
https://www.osc.ny.gov/legal-opinions/opinion-2002-1Opinion 2000-16
… discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association … tax special acts) INSURANCE LAW §§9104, 9105: When an exempt firefighters' benevolent association is required to … one another for daily family services. You ask whether an exempt firefighters' benevolent association that has utilized …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16DiNapoli Releases Lower Manhattan Economic Snapshot
… attacks on September 11, 2001 killed 2,753 people in Lower Manhattan, leaving the nation devastated and Lower Manhattan struggling to rebuild. Fifteen years later, Lower Manhattan continues to recover as it evolves into a … attacks on September 11 2001 killed 2753 people in Lower Manhattan leaving the nation devastated and Lower Manhattan …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotDiNapoli Releases East Harlem Economic Snapshot
… finding their home in El Barrio," said Assembly Member Robert J. Rodriguez . "While this report shows that we are …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-releases-east-harlem-economic-snapshotOpinion 90-10
… -- Streets and Highways (highway superintendent's duty to trim or remove trees) -- Transfer of Functions (highway superintendent's duty to trim or remove trees) TOWN BOARDS -- Powers and Duties … advisory council nor a conservation board is authorized to prevent the highway superintendent from trimming or …
https://www.osc.ny.gov/legal-opinions/opinion-90-10DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… with more than half of renters and more than a third of homeowners paying at least 30 percent of their 2012 income … in 2000 to 50.6 percent in 2012, while the percentage of homeowners above the affordability level rose from 26.4 in … As of 2012, nearly 28 percent of renters and 15 percent of homeowners paid housing costs that were at least half of …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewide