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Opinion 96-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … incentive as constituting base salary for purposes of General Municipal Law, §207-m) WORDS AND PHRASES -- "Base … the village police department must be calculated as part of the base salary of those officers …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 91-6
… (31 Opns St Comp, 1975, p 133, 1971 Opns St Comp No. 71-916, unreported). We note that under the doctrine of federal …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Opinion 95-30
… of a public library, whether obtained from public or private sources, may be invested only as prescribed in … that investments of gifts, grants or bequests in the form of a true trust are subject to the "prudent investor" … of the United States of America where principal and interest are guaranteed by the United States of America, …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 98-8
… the issues discussed in the opinion. PUBLIC CONTRACTS -- Preferred Source (requirement to obtain services from) -- Contracts Not Requiring Bidding (preferred source requirements) GENERAL MUNICIPAL LAW, §103; … the political subdivision, from a qualified and approved preferred source, in accordance with the notification …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Opinion 98-23
… of maximum speed limits in villages) VEHICLE AND TRAFFIC REGULATIONS -- Villages (designation of twenty-five m.p.h. zones) VILLAGE AND TRAFFIC LAW, §§1600, 1643; MUNICIPAL HOME RULE LAW, … A village may not, pursuant to Vehicle and Traffic Law, §1643 or by local law, impose a village-wide …
https://www.osc.ny.gov/legal-opinions/opinion-98-23Opinion 2000-20
… Volunteer Firefighters' Benefit Law §5[1]; 1992 Opns St Comp No. 92-41, p 105; 1986 Opns St Comp No. 86-34, p 55). In furtherance of these purposes, … implied therefrom (Town Law §176[21]; 1993 Opns St Comp No. 93-24, p 42; 1992 Opns St Comp Nos. 92-4, p 9 and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Opinion 2002-15
… -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting … in towns) TOWNS -- Powers and Duties (maintenance of town hall as townwide charge); (street lighting as townwide … Similarly, as a rule, the cost of maintaining a town hall building used for the offices of town officials is …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 93-9
… or burdensome, so that some ease is obtained'" ( In re McCormick's Estate , 169 Misc 672, 675, 8 NYS2d 179, 1983, …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Opinion 2001-7
… (authority to charge "entry fee" to properties within an extension to a public parking district) -- Extensions … (authority to charge "entry fee" to properties within an extension to a public parking district) -- Public Parking … establishment of a district under Town Law, article 12 (§190 et seq.), or the order calling the public hearing on …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Town of Lockport – Fuel Inventory (2025M-54)
The Superintendent did not properly safeguard and account for fuel inventory The Superintendent also did not realize that he needed to safeguard fuel monitor fuel usage or oversee the Highway Department Clerks Clerk work related to the fuel system Due to the lack of controls and oversight of f
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Town of Lockport – Asphalt Millings Inventory (2025M-55)
… one pile of unscreened millings behind the Town highway garage that have a combined value of approximately $89,000. … were physically secured and did not review surveillance camera footage (camera footage) to identify any potential … to the inventory of millings stored behind the highway garage. Develop procedures to ensure all millings from road …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55XIX.2.B Project Information and Budget Control – XIX. Project Costing (PCIP)
… Project Types are established to take advantage of functionality including Standard Activities ( See Section … project. Select the agencies from the list and click the Done button on the upper right hand corner of the template. … further in the guide). Projects established with a budget definition that includes any form of “Control” must have a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2b-project-information-and-budget-controlOpinion 88-36
… principles of substantive law (see Teddy's Drive Inn, Inc. v Cohen , 47 NY2d 79, 416 NYS2d 782, 390 NE2d 290; …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Opinion 88-34
… bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption of … of adoption of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; VILLAGE LAW, §20-2002: Towns may enact traffic regulations, rules, and orders in the same manner as …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 90-6
… Antieau, Municipal Corporation Law, §20.12; 10 McQuillin, Mun Corps, §28.16; cf . 18 NYCRR 390.2 authorizing State …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 89-54
… MUNICIPAL FUNDS--Capital Reserve Fund (creation of by town for construction of water improvements) WATER … fund may be established and moneys expended therefrom for the construction of any improvements the town board … reserve fund may be established for the construction of a type of improvement provided pursuant to Article 12-C of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Opinion 2004-9
… that were providing preventative health services for senior citizens through nutrition programs, such as … joint purchase authority for nutrition programs aimed at senior citizens, there is nothing on the face of the … at providing preventative health services for other than senior citizens, would be precluded from falling within the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 2008-4
… as other town charges ( i.e . on an ad valorem basis) (11 Ops St Comp No. 7841, at 744). 2 Further, Town Law § 202-b … expense payable out of the general fund ( see e.g . 1995 Ops St Comp No. 95-17, at 36; 1988 Ops St Comp No. 88-33, at 61; 1979 Ops St Comp No. 79-748, at …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4State Agencies Bulletin No. 1346
… Federated Fund Number which appears on the authorization card must be used as the Deduction Code. Cards that have been … must be returned to the employee for completion of a new card. The amount of deduction requested on the authorization card is the amount to be deducted from each paycheck in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1346-2015-sefa-state-employees-federated-appeal-campaignOpinion 96-22
… transferred was itself subject to permissive referendum. You ask whether moneys remaining in a capital reserve fund …
https://www.osc.ny.gov/legal-opinions/opinion-96-22