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Opinion 88-1
… in the opinion. PARKING FACILITIES -- Conveyance of (to U.S. Postal Service); (necessity of special act … a village parking lot. You ask whether the parking lot may be determined to be unneeded for village purposes if the proceeds from the … Whether a parking lot may be determined to be unneeded for village purposes if the …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Opinion 91-55
… incurred by counties, cities, towns, villages and certain school districts to specified percentages of the average full …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Opinion 99-15
… of municipalities and "quasi-municipal corporations" (NY Const., art III, §1, art XVI, §1; see, e.g., Greater … gen., Real Property Tax Law, article 4). Moreover, in view of the express language in article XVI, §1 of the State … St Comp No. 87-64, p 96; see Kinkead v Village of Round Lake , 187 AD2d 905, 591 NYS2d 80; Torsoe Bros. v Board of …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 92-4
… district may pay for supervised physical fitness training sessions for its active volunteer firefighters so long as the … moneys to pay for supervised physical fitness training sessions for active volunteer firefighters of the fire … it appears that the contract for the supervised training sessions will not be subject to competitive bidding. …
https://www.osc.ny.gov/legal-opinions/opinion-92-4State Agencies Bulletin No. 2065
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase and a one-time adjustment to recoup retroactive dues for employees represented by Council 82 in Bargaining Unit 61. Affected Employees: Members … The purpose of this bulletin is to notify agencies of an automatic dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2065-new-york-state-law-enforcement-officers-union-council-82-afscme-afl-cioOpinion 93-23
… Services (chair of planning board who performs work for town and private parties) -- Interest in Contract (chair of planning board in contract with town for electrical services) ZONING AND PLANNING -- Planning … who is chair of the town planning board and performs work for private parties may not disclose confidential information …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Opinion 92-41
… concluding that a fire district may construct an access road to a source of water supply for the exclusive use of its … losses incurred by reason of delayed response time due to road obstructions (see Timmons v Harvey , 85 AD2d 840, 446 … McAfee v State , 1 Misc 2d 545, 145 NYS2d 547; cf ., e.g., O'Connor v City of New York , 58 NY2d 184, 460 NYS2d 485; …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Opinion 99-2
… for the construction of a town salt storage shed. You ask whether it would be a violation of competitive … Comp, 1958, p 374). Subdivision 2 of section 101 expressly states that nothing in that section "shall prevent any … it is our opinion that the requirements of section 103 do not preclude a political subdivision from utilizing its …
https://www.osc.ny.gov/legal-opinions/opinion-99-2DiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… management plan that includes, among other things, a map identifying boundary lines and acreage of eligible and … Statewide Map of Tax Breaks Track state and local government spending at Open Book New York . Under State … open data initiative, search millions of state and local government financial records, track state contracts, and find …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesOpinion 2002-13
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding fire department sports or recreational teams); (paying expenses of fire departments' annual fund-raising drive) INSURANCE LAW … Whether foreign fire insurance tax monies received by a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13DiNapoli: Chatham Police Chief Sentenced for Pension Double-Dipping
… defrauding the New York State pension system by concealing his unlawful post-retirement public income and for stealing … from the village through sham requests for reimbursement. His fraud was discovered during a joint investigation by … defrauded the state retirement system but also stole from his community,” said DiNapoli. “I thank District Attorney …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-chatham-police-chief-sentenced-pension-double-dippingOpinion 99-7
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) -- Recipients (when fire district treasurer is proper recipient) INSURANCE LAW, … Assuming there is no special act providing otherwise, a fire district treasurer would be the proper recipient of …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Opinion 2003-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. IMPROVEMENT DISTRICTS -- Expenses (of extension to town water district) WATER DISTRICTS -- … Whether the cost of an improvement for an extension to an existing town water …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… A Buffalo City School District technician pleaded guilty today … Thomas P. DiNapoli’s office. Noe Rodriguez, 38, of Buffalo, was arrested and pleaded guilty to scheming to … submitted time records for working full days at the Buffalo district while also clocked in at the Lake Shore …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyOpinion 94-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Assessments (custody, control and expenditure of) -- District Management Association (contract for services … Whether the charges imposed on behalf of a business improvement district may be turned over to and …
https://www.osc.ny.gov/legal-opinions/opinion-94-22DiNapoli Releases Review of Executive Budget
… New York’s job recovery has been slow and there are fewer workers in the labor force. DiNapoli noted DOB’s forecast of …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetXVI.1 Financial Reporting Overview – XVI. Financial Reporting
… financial reports for the public and the Legislature in accordance with generally accepted accounting principles … updated as needed to reflect such additions or revisions in GAAP, as well as to reflect changes in State law, administrative or judicial actions and other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewDiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… oversight could be depriving the EPF of funds to which it is entitled. Improved efforts to collect the state's share …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitmentOpinion 88-73
… opinion. IMPROVEMENT DISTRICTS -- Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund … fund for improvement district purposes. This is in reply to your letter asking whether a town of the second class may … note that suburban towns are authorized by Town Law, §55-a to establish such a fund. There is no general authorization …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 90-36
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … to the collection of town and county taxes are set forth in Article 9 of the Real Property Tax Law, (RPTL) and Article … that a postdated check is not a "sum of money" within the meaning of sections 35 and 37 of the Town Law until the date …
https://www.osc.ny.gov/legal-opinions/opinion-90-36