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Opinion 2000-17
… projects and award a single contract for all the work, so long as the bid specifications were drafted to require the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Opinion 2002-12
… as officers and employees of one of the villages. You ask whether a village may combine its sewer, water and … of a joint service (General Municipal Law §119-o[2][i]). The agreement may be for a maximum term of five years, … in connection therewith (see Village Law §4-400[1][c][i]). As to whether each village may establish the position of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12DiNapoli: North Shore Leads Staten Island's Growth
… has undergone several stops and starts, with the most recent stall caused by the COVID-19 pandemic," said Linda …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthXIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… requirements for transactions that were not paid (i.e., denied or rejected). Online agencies must use the … documented procedure to ensure attachments (i) retain the integrity of the original documents, (ii) … those programs must meet those requirements as well. If you have questions regarding OSC’s access to records, please …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseXIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… to Chapter XII, Section 4.B.1 – Supporting Information . When using the SFS attachment feature, the agency should use … and imaged records should be produced in a timely manner. When establishing controls over an imaging process/system, … as well as redacting private and confidential information. When developing this process, each agency must include …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceOpinion 88-35
… canned or prepackaged computer software) GENERAL MUNICIPAL LAW, §103: (1) The purchase of prepackaged or canned computer … for competitive bids pursuant to General Municipal Law, §103. General Municipal Law, §103 provides that, except as otherwise provided by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Opinion 91-10
… or statutory amendments that bear on the issues discussed in the opinion. WORDS AND PHRASES -- "In the same manner and at the same time as town taxes" (as … valorem levies) TOWNS -- Powers and Duties (tort liability in connection with park district) PARK DISTRICTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Opinion 2003-3
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … may be based on up to forty years of firefighting service, it seems evident that the legislature intended service award … to a maximum of forty years of firefighting service. Thus, it is our opinion that a fire district may not establish a …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Opinion 2003-4
… commissioner and authorize payment therefor. June 5, 2003 Raymond G. Lavallee, Esq., Attorney at Law Syosset Fire …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 2003-5
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … of the cancer, constitutes presumptive evidence that it was incurred in the performance and discharge of his or … may be entitled to as a member of the System. Accordingly, it is our opinion that the line-of-duty presumption in …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 89-65
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … statute commits a decision to a local legislative body but is silent as to the mode of its exercise, the decision may be … §15.06). Since section 20(2)(a) is silent as to how the town board may act to employ outside counsel, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Opinion 89-21
… of one town may maintain and repair a portion of the road located in the other town pursuant to an agreement with … one town may undertake repairs on the portion of the road in the other town without the consent of the other … in a reasonably safe condition extends not only to the road surface and shoulders but also applies to other …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Opinion 92-28
… over to the library fund or the library treasurer, as the case may be, those taxes which are specifically earmarked for … to the library fund or to the library treasurer, as the case may be, as soon as practicable after receipt. (4) … yearly, or as directed, as are other general taxes. In the case of a school district the appropriation for library …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 96-15
… permit (156 Misc 2d at 894, 594 NYS2d at 960). The Appellate Division and the Court of Appeals indicated that … judgment are a townwide or a part-town charge. The general rule is that all taxes for town purposes must be levied on … only section 121 were considered in applying the general rule discussed above, the amount of a judgment would always …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 97-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Apparatus and Equipment (authority to allocate cost of equipment between zone of assessment and remainder of …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 95-25
… of its State constitutional tax limit. Specifically, you ask whether the provisions of section 54-a of the State …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 95-24
… behalf of the city school district on account of a school building project for which indebtedness was contracted and … of the aid. State aid paid in relation to a school building project financed from a source other than the … outlays and debt service for school building purposes, does not restrict the use of that aid to the funding of …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Opinion 95-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Concerning the proper distribution of county sales tax revenue when the county and several cities within the county each impose a …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 98-4
… written report of the investigation and recommendation, together with copies of the application, to the designated … investigation and recommendation of the county director, together with the copies of the application and the reasons … written report of the investigation and recommendation, together with the copies of the application, to the tax …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 91-46
… In reaching its conclusion, the Court discussed the home rule powers conferred upon counties by article IX of the … officers to whom article XIII, §7 does not apply. The Appellate Division decision in Levy , supra , supports this … in Blass v Cuomo , _____ AD2d _____, 570 NYS2d 326, the Appellate Division, Second Department, held that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-46