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Opinion 93-24
… ask whether the fire district may permit such facilities to be used by residents of the district, as well as members … the purpose of providing fire protection and responding to certain other types of emergencies (see Town Law, §176[1], … 13, authorizing towns, villages, cities and counties to provide playgrounds and neighborhood recreation centers). …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 91-56
… §2749 provides that insofar as the provisions of title 30 are inconsistent with the provisions of, among other things, … no liabilities ; provided, however, that any appropriation made to such authority or commission by the state of New York … such a five-year period, it would be essential to define what is meant by "operative" and to apply a test therefor. …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Violations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… of Correctional Services, Food Production Center: Seventeen Years of Fraud by the Former Director of the …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesOpinion 97-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Opinion 92-45
… bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition for services of emergency rescue … AID SQUADS -- Ambulance Service (no authority to impose fee for) -- Powers and Duties (imposition of fee for ambulance service) GENERAL MUNICIPAL LAW, §209-b(4): …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Opinion 91-41
… in the opinion. REFERENDUM -- Tax Limitation (authority by petition to compel referendum) TOWN LAW, §81: Town electors may not, by petition, compel the town board to hold a referendum on a … whether, pursuant to Town Law, §81, town electors may, by petition, compel the town board to hold a referendum on a …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Opinion 88-58
… expenditure for the construction of a highway garage made from a capital reserve fund established for the construction … referendum requirements. You ask whether a referendum is required for a town to expend $40,000 from a capital reserve … will be less than $100,000, no referendum would be required under section 142(4). However, under section 6-c of …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Opinion 2006-11
… CONFLICTS OF INTEREST -- Purchases and Sales (from store at which town board member is employed) -- Exceptions … has an interest in town purchases from an auto parts store solely because the board member is an employee of the store, the interest would not be prohibited if the board …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Opinion 90-18
… GENERAL MUNICIPAL LAW, §103: There is no exception to the competitive bidding requirements of this section based … supplies by a county department of health is subject to the competitive bidding requirements of General Municipal … or agency of a county shall let all purchase contracts to the lowest responsible bidder after advertising for bids …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Opinion 98-7
… (replacement of fire chiefs' cars); (acquisition of traffic signal control system) FIRE DISTRICTS -- Apparatus … (replacement of chiefs' cars and acquisition of traffic signal control system) -- Powers and Duties (acquisition of chiefs' cars and traffic signal control system) MUNICIPAL FUNDS -- Capital …
https://www.osc.ny.gov/legal-opinions/opinion-98-7Opinion 89-34
… HIGHWAY LAW, §140(4): A town board has authority to make inquiry into allegations of misuse of town highway equipment … appointment of the deputy. You ask whether a town board is authorized to make inquiry into the activities of town … to highway department personnel, the superintendent is authorized, within the limits of town board budgetary …
https://www.osc.ny.gov/legal-opinions/opinion-89-34CUNY Bulletin No. CU-338
… a Paid Leave of Absence based on the following increment codes and eligibility criteria: Increment Code is 0007 and … of the salary schedule; employee will be brought to the 2nd additional step. For eligible employees, a row will be … Daily Outbound Transaction file. Updated Increment Codes Increment Codes will be updated as follows: Employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-338-cuny-increment-payments-effective-july-1-2008DiNapoli Finds Major Problems with Rochester School District Payments
… The Rochester City School District's payroll processes are disorganized, highly decentralized and not administered uniformly, resulting in errors that are costing taxpayers, according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors also …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsOtisco Fire District – Financial Activities (2025M-42)
… [read complete report – pdf] Audit Objective Did the Otisco Fire District … totaling $827,347 during the period January 2023 through July 2024. The District had three bank accounts with a … We conducted an audit of the Districts financial management procedures and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Opinion 2002-10
… public hearing, may accept a gift of a privately-owned, family cemetery that constitutes historical property within … whether a town may accept a gift of a privately-owned, "family cemetery", established during the late eighteenth … a town board may accept a gift of a privately-owned, family cemetery and provide for the upkeep and repair of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… public hearing, may accept a gift of a privately-owned, family cemetery that constitutes historical property within … whether a town may accept a gift of a privately-owned, "family cemetery", established during the late eighteenth … a town board may accept a gift of a privately-owned, family cemetery and provide for the upkeep and repair of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Opinion 94-18
… or for nominal consideration. You ask whether it is necessary for the members of a village volunteer fire … no further action by members of the fire companies is necessary to establish a separately incorporated fire … an exempt volunteer firefighters' benevolent association is a private not-for-profit corporation, a village may not …
https://www.osc.ny.gov/legal-opinions/opinion-94-18State Agencies Bulletin No. 415
… Pay Page, provides a means to deduct a fixed amount of money from an employee’s paycheck on a biweekly basis. The … for any reason. The Payroll System will recover as much money as is available from any payment going to the … must be entered, as usual, explaining the overpayment and how all portions of the overpayment are to be recovered. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/415-automatic-processing-overpayments-inactive-employeesCUNY Bulletin No. CU-473
… page to pay the CUNY ECP Vacation Exchange: Earn Code: EVE Earnings Begin Date: 10/01/13 or the last day the … Register and Employee’s Paycheck/Advice The Earn Code EVE and the amount paid will be displayed on the payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-473-cuny-executive-compensation-plan-ecp-vacation-exchangeCUNY Bulletin No. CU-463
… instructions for processing the CUNY Health Benefits Buy Out Payment. Affected Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-463-city-university-new-york-cuny-health-benefits-buy-out