Search
Opinion 92-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether a town in a county not having a board of supervisors may by the adoption of a single local law increase the terms of …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 95-7
… COOPERATION -- Procedures (authority of district governed by separate commissioners to participate) GENERAL MUNICIPAL … 341(10): A town improvement district which is governed by a separate board of commissioners is a district for … commissioners, as the governing body of the district, may, by a majority vote, authorize the district to enter into a …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Opinion 99-10
… , 51 NY2d 426, 434 NYS2d 922; Cherey v City of Long Beach , 282 NY 382, 389, 390 at pps 386-8, discussing the …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 93-23
… ZONING AND PLANNING -- Planning Boards (electrical contractor as chair of board) GENERAL MUNICIPAL LAW, §§801, 803: Whether an electrical contractor who also is the chair of a town planning board has … be required. GENERAL MUNICIPAL LAW, §805-a: An electrical contractor who is chair of the town planning board and …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Opinion 98-5
… 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited … You ask whether an elective county coroner, who is also a funeral director, would have a prohibited interest in a … payment is made to the coroner as a sole proprietor of a funeral business. A coroner also would be deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 94-9
… as official newspaper prior to 1940) PUBLIC OFFICERS LAW, §70-a; GENERAL CONSTRUCTION LAW, §60(a): A publication which … claims for compensation pursuant to Public Officers Law, §70-a. You ask whether the amendments to General Construction Law, §60(a) and Public Officers Law, §70-a made by chapter 725 of the Laws of 1975 permit a county …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Opinion 95-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … AND NOTES -- Improper Uses (prepayment of certain employer retirement contributions which were previously paid) CITIES … 323(1)(b): A city which has previously prepaid to the State Policemen's and Firemen's Retirement System the amount …
https://www.osc.ny.gov/legal-opinions/opinion-95-19Opinion 2000-17
… Competitive Bidding Requirements (for construction of town water system) - Municipal Cooperation (competitive bidding for construction of town water system by public authority) PUBLIC CONTRACTS -- Award (by public authority for construction of town water system) WATER IMPROVEMENTS -- Construction (letting of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12DiNapoli: North Shore Leads Staten Island's Growth
… for many the gateway to Staten Island, has led the borough in population growth since 2010, according to a report … important freight and commuting hub. The area accounts for more than one third of the Staten Island population and its … the borough. “The North Shore is a key part of the growth story in Staten Island. It has contributed to the increase in …
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
… to agencies about record retention requirements for documents supporting expense reports. Unless otherwise … feature in the SFS to store electronic copies of documents in support of Travel and Expense transactions. If a … conference in conjunction with these requests. Attaching Documents in the SFS for Expense Reports Attaching electronic …
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
… –– Journal Entries Purchasing –– Requisitions; Purchase Orders Accounts Payable––Vouchers Accounts … Requisitions – Prior to submitting for approval Purchase Orders – Throughout the life cycle of the purchase order … page Requisitions – Originators or Approvers Purchase Orders – Originators, Approvers, or any Buyers with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… Willsboro (Town) Town Clerk/Tax Collector (Clerk) properly record, deposit, report and remit collections? Audit Period … $12.8 million. Audit Summary The Clerk did not properly record, deposit, report and remit collections and … of Willsboro Town Town ClerkTax Collector Clerk properly record deposit report and remit collections …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92Opinion 88-35
… or capricious manner. (5) In appropriate circumstances, pre-packaged or canned software whose performance or … considered if the design or operation of hardware which is owned by the municipality is peculiarly suited to or …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Opinion 91-10
… -- Powers and Duties (tort liability in connection with park district) PARK DISTRICTS -- Establishment (pursuant to Laws of 1924, ch … 574 (MCKINNEY'S UNCONSOLIDATED LAWS, §§1471-1493): A park district established pursuant to the provisions of … the powers and duties of the town board in relation to a park district which authorizes the establishment of park …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Opinion 2003-3
… firefighting service credited under the program, subject to a maximum of forty years of firefighting service. A fire … award program that provides a service award equivalent to forty dollars per month for each year of firefighting … benefit plan shall be subject to minimum and maximum retirement benefit requirements as set forth in subdivision …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Opinion 2003-4
… FIRE DISTRICTS -- Appropriations and Expenditures (holiday decorations for public roads) -- Powers and Duties (authority to purchase holiday decorations for public roads) RATIFICATION -- Claims (purchase by fire district of holiday decorations for public roads) TOWN LAW §176(4-a), …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 2003-5
… to General Municipal Law §208-b, for a firefighter who died of cancer prior to retirement. General Municipal Law … upon application, the following: (i) that the member died within one year after, and as the natural and proximate … Security Law applies to benefits for a firefighter who died of cancer prior to retirement …
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
… opinion. STREETS AND HIGHWAYS -- Obstructions (cutting or removal of trees along town line highway) -- Repairs (repair … cutting or removal of trees) HIGHWAY LAW, §187: The cost of maintaining and repairing a town highway, the center … highways in a reasonably safe condition, is responsible for removing overhanging or broken branches from trees within …
https://www.osc.ny.gov/legal-opinions/opinion-89-21