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Opinion 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 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 The opinion may no longer represent those views if, among other things, there … qualify as a "building" under this section (see 14 Opns St Comp, 1958, p 374).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 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 99-7
… 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 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-2003-1Comptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… will repay the New York State and Local Police and Fire Retirement System $465,647, as part of his sentence today for … system in a double-dipping scheme. Hoffman, 66, of Shirley, was sentenced to execute a confession of judgment …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentencedOpinion 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-94-22XII.4.B Certification of Vouchers – XII. Expenditures
… and password. This unique identification and password is provided by either (i) the SFS for those agencies … indirectly. This electronic voucher certification is equivalent to a conventional written certification by the … Voucher Authorizer’s’ certification that the (i) payment is approved, (ii) information entered is just, true and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersOpinion 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-88-73City of Long Beach – Budget Review (B7-15-14)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2015-16 fiscal year … are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt totaling … risk retention funds as of June 30, 2012. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14Former Avon Police Chief Pleads Guilty to Stealing Federal Funds
… NY, pleaded guilty before Chief U.S. District Judge Elizabeth A. Wolford to theft of funds related to a federal … Caledonia NY pleaded guilty before Chief US District Judge Elizabeth A Wolford to theft of funds related to a federal …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsOpinion 90-36
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES … payment - postdated checks) REAL PROPERTY TAX LAW, §924; TOWN LAW, §§35, 37: A town tax collecting officer may accept a postdated check …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Town of Byron – Procurement (2024M-11)
… by using a State fuel contract and may have paid less for other goods and services. The Board and Town officials: … approximately $4,000 more than the State contract price for the more than 16,700 gallons purchased during our audit period. Did not obtain quotes or request proposals in accordance with the Town’s procurement policy for 10 …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Cost-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-requirementsOpinion 88-47
… of limitations to lien enforcement) REAL PROPERTY TAX LAW, §§902, 1422: The enforcement of liens for unpaid county … statutes of limitations prescribed by the Civil Practice Law and Rules. Previous opinions to the contrary are … by action maintained as upon contract (former Village Law, §126) and by foreclosure of the tax lien (former Village …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 88-30
… -- Connections (requiring property owners to connect to a district water system) TOWN LAW, §§130(15), 194(1)(b), 198, … currently contracts for the purchase of its water from a village. The contract with the village provides that the … You ask whether, under these circumstances, the town can require the property owner to connect to the water …
https://www.osc.ny.gov/legal-opinions/opinion-88-30MTA-NYC Transit Medical Assessment Centers
… Medical Assessment Centers performed medical examinations for NYC Transit and MTA Bus employees in an economical manner. The audit … a policy instruction which requires medical assessments for a broad selection of its employees. For example, bus …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersOpinion 2011-1
… statute" ( AG-II Acquisition Corp. v Board of Assessors of County of Nassau , 21 Misc 3d 543, 545, 871 NYS2d 590, 592 …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Opinion 88-46
… officer other than the officer having custody of the money. Accordingly, it is our opinion that the proposed board …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Opinion 93-7
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … Lynd v Heffernan , 286 AD 597, 146 NYS2d 113 mot for lv to app granted 1 NY2d 641, mot to withdraw app granted 1 NY2d 919, 154 NYS2d 976). The primary rationale …
https://www.osc.ny.gov/legal-opinions/opinion-93-7