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Growth in Local Sales Tax Collections Slows to 2.4 Percent in First Half of 2014; Long Island and Southern Tier Collections Decline
Growth in Local Sales Tax Collections Slows to 2.4 Percent in First Half of 2014; Long Island and Southern Tier Collections Decline
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollections0714.pdfLocal Government – 2022 Financial Condition Report
… Major Local Revenue Sources Remained Fairly Stable Real property … tax revenues were mostly unaffected by COVID-19 in local fiscal years ending (LFY) in 2020. As the single largest source of revenue for local governments, real property taxes accounted for $37 …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentOpinion 2001-1
… Loans (authority to pay overtime compensation in excess of Fair Labor Standards Act minimum requirements) PUBLIC … AND EMPLOYEES -- Compensation (overtime pay in excess of Fair Labor Standards Act minimum requirements) -- Overtime (pay in excess of Fair Labor Standards Act minimum requirements) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Opinion 90-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … issued in accordance with the Constitution and laws of the State and are valid and legally binding obligations of the … by the governing board of the municipality unless a state or local law provides for the delegation of that …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 89-5
… -- Fees (for notice of pendency affecting more than one parcel) ACTIONS AND PROCEEDINGS -- Notice of Pendency (filing fee when affecting more than one parcel) CIVIL PRACTICE LAW AND RULES, §§8018, 8021: A county … a notice of pendency if the notice affects more than one parcel of real property. You ask if a county clerk may charge …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 89-62
… districts. January 29, 1990 Louise R. Beale, Legal Counsel Laurelton Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 2002-14
… issues discussed in the opinion. CLAIMS -- Compromise and Settlement (incurrence of reasonable expenses to evaluate appropriateness of settlement) CONSTITUTIONAL LAW -- Gifts and Loans (work … property in connection with evaluating appropriateness of settlement) STATE CONSTITUTION, ARTICLE VIII, §1; VILLAGE LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 2000-12
… salaries for family members who serve as various town officers. Article 18 of the General Municipal Law (§800 et … of law that relate to conflicts of interest of municipal officers and employees. Among other things, article 18 … from voting on salaries of relatives who are municipal officers or employees, we note that General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 96-3
… trustee would have a prohibited interest in a contract for environmental review and planning services between the … §§1-102, 4-412, 5-524). Article 18 contains no exception for contracts let pursuant to competitive bidding or, in the … state officers and employees). There also is no exception for contracts, the cost of which is recouped by the …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 88-45
… statute. You state that a bank has offered to lend the county money pursuant to the following terms and conditions. … plan, the bank would agree to make funds available to the county up to a predetermined amount. The county would be … You ask whether, in our opinion, the proposed program is legal. The Local Finance Law is the exclusive law governing …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 92-5
… -- Gifts and Loans (granting of license or concession for fair and adequate consideration) REAL PROPERTY -- License … of a proper municipal or school district purpose for fair and adequate consideration. 23 Opns St Comp, 1972, p 35, … under which the municipality or school district receives fair and adequate consideration (see, e.g., Antonopoulou v …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 95-9
… COMMISSIONERS -- Service Award Program (service credit for attending meetings of the fire district board of … credit for attending meetings of committees of a fire company); (pro rating the number of points credited for … activities may include, inter alia , "[a]ttendance at any official meetings of the volunteer fire company " and …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Opinion 88-57
… senior citizens from rent increases in rent controlled apartments in New York City, stating that: "...'the standards …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Opinion 96-16
… of a town water district for the construction of a new town hall. This is in response to your letter concerning … excess proceeds from the sale for the construction of a new town hall if the town board submits a proposition on this … for general town purposes, such as the construction of a new town hall (see, also, e.g., McCabe v Voorhis , 243 NY …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 92-42
… provide an incidental private benefit (see, e.g., Schulz v Warren County Board of Supervisors , 179 AD2d 118, 581 NYS2d 885; Murphy v Erie County , 28 NY2d 80, 320 NYS2d 29; 1990 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 2003-7
… in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies) ZONING AND PLANNING -- Park Lands (use of park trust moneys for preliminary costs and feasibility … costs related to a capital improvement at a town park …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 2007-5
… the establishment of reserve funds by municipalities and the use of the moneys therein. General Municipal Law § … betterment or improvement or any preliminary studies and surveys relative thereto," as well as the contemporaneous … not included in the definition of “capital improvement” and for which a period of probable usefulness has been …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 92-25
… to ride on fire vehicles during emergency calls, so long as the regulation does not have the effect of interfering … to the Town Law by chapter 220 of the Laws of 1960. The legislative history in the Governor's bill jacket of chapter 220 of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Opinion 92-38
… and Duties (approval of nomination for fire chief); (appointment of fire chief) VILLAGE LAW, §10-1012: If the … of the department. The board of fire commissioners, at its next meeting, must consider the nominations and either … the position of chief, but does not specify a definite date for either commencement or expiration of the chief's …
https://www.osc.ny.gov/legal-opinions/opinion-92-38State Agencies Bulletin No. 1097
… submitted. Transactions retroactive a year or more which do not have prior approval will be denied. The following … periods retroactive without justification. This allows payment for a total of 60 business days (the current pay … based on DOB-approved performance evaluation and advance plans for unallocated positions that are equated to grades …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1097-retroactive-transactions-executive-branch-agencies