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Opinion 94-20
… 29.00: A village may not impose a special assessment to pay the cost of snow removal in excess of the amounts … a village has temporary authority to issue serial bonds to pay for "extraordinary expenses" for snow and ice removal … the general fund (see Coggeshall v Hennessey, 279 NY 433; Davis v Sharp, n.o.r, 30 NYS2d 438; Davis v Sharp, …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Opinion 2006-9
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Mandatory (on the transfer of … governing board of a town improvement district may sell all or any part of the property and facilities of the … electors of the district voting thereon ( id.). If all of the property or facilities of the district is to be …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Opinion 2005-2
… FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles) INSURANCE LAW … not be expended to make cash reimbursement to firefighters for out-of-pocket expenses in operating their personal … incurred in performing firemanic duties. The distribution and use of foreign fire insurance tax monies is governed by …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 94-28
… This opinion represents the views of the Office of the State Comptroller at the time … on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to pay expenses associated with advance … and Duties (duty to reimburse county general fund for costs associated with advance planning to study feasibility …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 90-21
… and duties of its officers and employees. In addition, section 10(1)(ii)(d)(3) authorizes towns to supersede any … St Comp No. 85-46, p 62). One of the exceptions stated in section 10(1)(ii)(d)(3) prohibits a town from superseding the … the Town Law relating to town finances. Article 8 includes section 119 which, as noted above, requires the town clerk to …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Opinion 90-18
… Law, §103. General Municipal Law, §103(1) provides, with certain exceptions, that: ... all contracts for public … of a public emergency as described in that subdivision, a contract for public work or the purchase of supplies, … materials or equipment may be let without compliance with the competitive bidding requirements of section 103. …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Opinion 89-11
… all or a portion of the tax to the department of which it is part. As previously noted, however, sections 9104 and 9105 … been created by special act of the State Legislature and is authorized to receive direct payment of the foreign fire … any or all of the purposes for which the corporation is formed (Not-For-Profit Corporation Law, §202[a][4],[16]). …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 88-9
… hearing on the increase or improvement of facilities after the written approval of the separate board of … in the manner provided by article 12 of the Town Law, after such purpose shall have been approved in writing by a … of the commissioners. If the town board determines, after public hearing, to authorize the purpose, it may …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 90-31
… This opinion represents the views of the Office of the State Comptroller at the time it was … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC MEETINGS AND … a local law which is inconsistent with section 41. In our opinion, a local law which purports to authorize a …
https://www.osc.ny.gov/legal-opinions/opinion-90-31DiNapoli: State Needs to Help Addiction Support Providers Better Prepare for Emergencies
… typically wear a wristband with a unique barcode that can be scanned to determine a patient’s location and hospital … of Facilities in Disasters System, or eFINDS system, can help track a patient’s location in real-time and help to …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-needs-help-addiction-support-providers-better-prepare-emergenciesOversight of Adult Protective Services Programs
… Objective To determine if the Office of Children and Family Services adequately … services for adults (over age 18) who, because of mental or physical impairments, are unable to meet their … delivery, such as Meals on Wheels; securing alternative living arrangements) are necessary, they must take action to …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsOpinion 91-8
… bonds and payment of principal and interest on bonds) GENERAL MUNICIPAL LAW, §§800(2),(3), 801; LOCAL FINANCE LAW, … two of §802 (General Municipal Law, §803[2]). A bond issued by a fire district is a "contract" because it is … p 80). A fire district secretary- treasurer who acquires a bond issued by the district would have an "interest" in a …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Opinion 88-2
… assessment is not paid prior to the end of the fiscal year, the assessment with penalties is levied with the annual …
https://www.osc.ny.gov/legal-opinions/opinion-88-2State Comptroller DiNapoli Releases Audits
… the Reimbursable Cost Manual (2017-S-5) For the fiscal year ended June 30, 2014, auditors identified $585,047 in …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsOpinion 2000-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (requiring abstention from …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 93-29
… precedent to designation as the official newspaper of any county, city, town, village or other political or civil …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 98-20
… minimum service requirement for appointment to fire police squad) GENERAL MUNICIPAL LAW, §209-c; TOWN LAW, §176(11): An … qualified individual may be assigned to a fire police squad immediately upon becoming a member of a fire company of … service requirement for appointment to a fire police squad, if the board determines that such a requirement is …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 92-5
… supersede those prior opinions to the extent inconsistent with the analysis and conclusion herein. It is a …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 92-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (use of municipal employees and equipment on private property …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 97-1
… on the basis of full valuation of taxable real property, the authority's full valuation will be the same as … that the full valuation of the participants' taxable real property bears to the aggregate full valuation of all … "shall be the same as the full valuation of taxable real property of the tax district or districts within which it …
https://www.osc.ny.gov/legal-opinions/opinion-97-1