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Opinion 97-26
… Equipment (authority to allocate cost of equipment between zone of assessment and remainder of district); (authority to use equipment purchased for use within a zone of assessment in other areas of fire district); … 1992 Opns St Comp No. 92-2, p 5). January 9, 1998 Bernard T. Callan, Esq., Attorney at Law Lakeland Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 95-3
… levy the same tax) TAX LAW, §§ 1105(b), 1210(a),(b), (c), 1223, 1224(b), (k), 1262(a), (c), (d): In the absence of … 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions or any combination … 3% sales tax on utility services, restaurant meals, hotel room occupancy and amusement admissions. In view of the sales …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 95-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Limit (withholding State aid as penalty for levy in excess of) MUNICIPAL FUNDS -- State Aid (applicability of provisions … Whether the provisions of section 54a of the State Finance Law authorize the State …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 95-24
… the opinion. CITIES -- Powers and Duties (deposit of State aid for education in mandatory reserve fund) MUNICIPAL FUNDS … SCHOOL DISTRICTS -- Powers and Duties (use of State aid); Reserve Fund (deposit of State aid in mandatory reserve fund) EDUCATION LAW, §§3601-a, 3602, …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Opinion 91-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. COUNTY CLERK-- Compensation (increase during term of office) PUBLIC OFFICERS AND EMPLOYEES -- Compensation … St Comp No 8445 p 55 still represents our views in light of the decision of the Court of Appeals in National …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Opinion 92-28
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Tax Anticipation Notes (payment of proceeds to a … issued for library taxes) LIBRARIES -- Finances (issuance and payment of proceeds of tax anticipation notes); (payment … notes is a charge for which the school district, and not the library, is liable. However, it is permissible …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 96-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (judgment arising from his or her actions) ZONING AND PLANNING -- Expenses (judgment arising from zoning and …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 2000-7
… This opinion represents the views of the Office of the State Comptroller at the time … district) -- Maintenance Contracts (fire commissioner who is secretary/treasurer and stockholder of company performing … of section 802 provides an exception in those instances where an interest is prohibited solely by reason of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Opinion 2004-1
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … aid squad) GENERAL MUNICIPAL LAW §209-b; TOWN LAW §176: A fire district may not impose fees for emergency rescue … letter dated March 24, 1964 from Senator Eustis Paine to Hon. Sol Neil Corbin, referring to acquisitions of …
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
… 19 Opns St Comp 1963, p 419; 16 Opns St Comp 1960, p 171; 10 Opns St Comp 1954, p 70, 358; 9 Opns St Comp 1953, p 450; … Village Law §4?412[1]; Municipal Home Rule Law §10; 1998 Opns St Comp No. 98-22, p 56). Fire districts, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 2003-5
… Retirement and Social Security Law §363-d does not apply to death benefits provided pursuant to General Municipal Law §208-b. You ask whether the … Law §363-d applies in the case of death benefits pursuant to General Municipal Law §208-b, for a firefighter who died …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 89-65
… INTEREST -- Legal Services (contract with town attorney's law firm) TOWN ATTORNEY -- Conflict of Interest (contract by town with town attorney's law firm for additional legal services) TOWN LAW, §§20(2)(a), … Whether a town without the adoption of a local law may engage the services of the town attorneys law firm to …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Opinion 89-21
… of the highway, regardless of whether the trunk of the tree is located within the highway. Thus, in our opinion, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Opinion 2004-2
… whether a town is prohibited from entering into a contract for the purchase of gravel from a vendor who may obtain at … member. The vendor leases the property from the spouse for "fair market value," and has the right, but not the … municipality that they serve (General Municipal Law §801). For purposes of article 18, a "contract" includes any express …
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
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether depreciation is included within the phrase costs of operation maintenance and repairs for the purpose of calculating the exclusion from debt limitation …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Opinion 92-15
… pursuant to Retirement and Social Security Law, §363-c does not mandate benefits under General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Opinion 2001-9
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … of the corporations does not have a prohibited interest in contracts between the county and either corporation. The board member, however, must disclose any interest in such a contract pursuant to General Municipal Law §803, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 2002-1
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Mandatory (content of … authorizing the establishment of the program must state, in addition to certain other information, the extent to which … or the coverage and amount of any life insurance utilized in the program. Amendments to a service award program are …
https://www.osc.ny.gov/legal-opinions/opinion-2002-1