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Opinion 92-32
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Purchase (of historically significant property … be preserved as an historic site. The town, however, does not wish to hold title to the depot for historic … Municipal Law, §109-b[7], relative to leases of public works in connection with installment purchase contracts). …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 92-27
… (for charitable contributions) -- Wage Assignment (to charitable organizations) PERSONAL PROPERTY LAW, §§45-a, … make a charitable donation by assigning his or her right to receive salary to the charitable organization. A local government may, … Whether the city may honor a council members request to donate his salary to a charitable organization …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Opinion 96-17
… the expenses of volunteer firefighters attending emergency medical service conference); (reimbursement of volunteer … expenses of volunteer firefighters attending an emergency medical services conference if the board of fire … expenses of volunteer firefighters who attend an emergency medical services "conference", presented by a State agency, …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Opinion 92-10
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds) BONDS AND NOTES -- Redemption (disposition of unclaimed moneys representing amounts paid on matured bearer …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Opinion 2001-7
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … of the parent district (see, e.g., 1981 Opns St Comp No. 81-4, p 3). Similarly, the cost of operating and … parent district as determined by the town board. There is no similar authority, however, to charge back to an extension …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Opinion 2000-20
… is no express or implied authority for a fire district to donate money to a museum (see Opns St Comp No. 91-19, p 62). …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Opinion 90-9
… BOARD -- Powers and Duties (delegation of authority to make budget transfers) VILLAGE LAW, §§5-524(3), 5-532; … may not, by resolution or local law, authorize the auditor to audit and order paid certain claims only. VILLAGE LAW, … A village board of trustees may not delegate its authority to make budget transfers between appropriations. VILLAGE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 2003-6
… is in reply to your inquiry concerning taxes levied to support the operation a police department in a town that … its own police department. You ask whether town taxes to support the town police department are to be levied only … police department are not subject to town taxation to support the town police department. Former Governor …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 90-48
… as otherwise expressly provided by act of the Legislature, all contracts for public work involving an expenditure in excess of $7,000 and all purchase contracts involving an expenditure in excess of … Inc. v White , 141 Misc 2d 28, 532 NYS2d 690; Lord Electric Co., Inc. v Litke , 122 Misc 2d 112, 469 NYS2d 846). …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 90-44
… exclusive of the cost or value of fringe benefits. This is in response to your inquiry concerning the notice of … whether the "compensation" referred to in section 5-508(3) is limited to salary or must also include the cost or value of fringe benefits. Section 5-508 of the Village Law is a part of article 5 of the Village Law, relating to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 2008-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … GENERAL MUNICIPAL LAW § 6-g: Absent a special act of the State Legislature, a fire district may not make cash refunds … determined are no longer needed for capital purposes. You state that a fire district created a capital reserve fund in …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 89-8
… the State, prior to establishing or appropriating moneys from a repair reserve fund. Subdivision 7 also requires that … corporation, approval by the Comptroller would not be required under section 6-d. The term district corporation is … to Education Law, §3651 for this purpose (1979 Opns St Comp No. 79-397, unreported). Accordingly, the consent of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 88-52
… and Sales (community college officers and employees who are directors of a not-for-profit corporation which purchases … in Contract (community college officers and employees who are directors of a not-for-profit corporation which purchases … of Interest (community college officers and employees who are directors of a not-for-profit corporation which purchases …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 89-60
… within the town. Article 18 of the General Municipal Law (§800 et seq .) contains the provisions of law which relate to … and employees. Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in … or agreement with a municipality (General Municipal Law, §800[2]). Since it appears that the home inspections in this …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 94-32
… that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Villages (continuation of service award program if fire department ceases to provide service outside village or if fire department is dissolved); (authority to transfer … award program for the volunteer firefighters of a village fire department …
https://www.osc.ny.gov/legal-opinions/opinion-94-32Opinion 90-20
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to … A village treasurer may not transfer custody of foreign fire insurance tax moneys to a firemen's association unless … moneys to the association if the membership of the village fire department determines that the expenditure is for the …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Opinion 89-47
… adopt a resolution dissolving a fire protection district and adding the whole of the dissolved district to an … is located is currently served by the fire district and two fire protection districts. The fire district provides … that the two fire protection districts be dissolved and the whole of each of the dissolved districts added to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Opinion 88-19
… 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. ACTIONS AND … or governmental powers of the town are affected. You state that a citizens group has requested the town board to …
https://www.osc.ny.gov/legal-opinions/opinion-88-19DiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… State Comptroller Thomas P. DiNapoli and Joon H. Kim, the Acting United States Attorney for the Southern District of New York, announced that MICHAEL KLEIN, the former treasurer of the Mahopac Volunteer … State Comptroller Thomas P DiNapoli and Joon H Kim the Acting United States Attorney for the Southern District …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementDiNapoli Announces State Contract & Payment Actions for February 2015
… York City. $27.2 million with H & L Contracting LLC "to address bridge scour in Hempstead and Islip. $24 million with … and Disability Assistance $35 million in federal Home Energy Assistance Program (HEAP) benefits to assist more than …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-state-contract-payment-actions-february-2015