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Opinion 88-6
… The agreement with the bank provides that the town will pay all fees under the plan. Initially, we note that there is …
https://www.osc.ny.gov/legal-opinions/opinion-88-6IV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… Restricted Escrow Fund Deposits (e.g. Eminent Domain, Payroll taxes, Refund Account, Bid deposits, etc.) Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsOpinion 88-28
… Tonawanda v Price , 171 NY 415, 64 NE 191; Loos v City of New York , 257 AD 219, 13 NYS2d 119, reversing 170 Misc 14, 9 … a newspaper, ultimately circulated throughout the City of New York, was "published" in the Borough of Manhattan, rather …
https://www.osc.ny.gov/legal-opinions/opinion-88-28Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … December 2022. The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Opinion 2000 - 13
… This opinion represents the views of the Office of the State Comptroller at the time it was … 1 In 1985 Opns St Comp No. 85-31, p 44, we stated that when a member of a fire company "join[s] a second fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Opinion 91-54
… of real property within the village) STATE CONSTITUTION, ART XVI, §1; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8): In … to the municipal corporation by the Legislature (NY Const, art XVI, §1; Sonmax, Inc. v City of New York , 43 NY2d 253, …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Opinion 91-31
… exists in any county or the vicinity thereof and the New York State Commissioner of Health so certifies to the health … age or over, be vaccinated against rabies. As to the town's responsibility to pay for the cost of treating a person who …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Opinion 90-23
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 2005-9
… or reappointed to the central high school board for a new term beginning on or after July 1, 2005, he or she is …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 88-41
… (use by private organization under contract) TOWN LAW, §§64(6), 130(5), 138: Fire prevention programs are a … fire prevention established by a town pursuant to a local law (1983 Opns St Comp No. 83-167, p 210, copy enclosed; Town Law, §§130[5], 138). Expenses for such a program are charged …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 96-6
… approve the contract or approve payments thereunder; (b) audit bills or claims under the contract; or (c) appoint an …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Audits of Local Governments: The Audit Process
… of an audit. More detailed information can be found in: Understanding the Audit Process Brochure [pdf] . Audit … is typically the longest phase of the audit. The examiner-in-charge supervises the day-to-day activities of the onsite … OSC Audit Report: More detailed information can be found in our guidance Responding to an OSC Audit Report: Audit …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-process2025ABC State of New York General Obligation Bonds, March 2025 (POS)
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-pos.pdf2025ABC State of New York General Obligation Bonds, March 2025
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-os.pdfProtection of Child Performers
… Purpose To determine if the Department of Labor (Department) adequately ensured that … System database (System) to maintain permit and certificate information since 2004. Information from annual …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersOpinion 89-57
… was not subject to competitive bidding). January 4, 1990 Benjamin Greshin, Esq., Village Attorney Village of …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 91-19
… In Re Szabo's Estate , 10 NY2d 94, 217 NYS2d 593; 62 NY Jur 2d, Gifts, §13). It is a general rule that once an … Saunders v Regeer , 50 Misc 2d 850, 271 NYS2d 788; 62 NY Jur 2d, Gifts, §§56, 57). Accordingly, once the …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 96 - 11
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … Law, §64(2), a town board may acquire by lease, purchase or eminent domain procedures land required for any town … may not submit a matter to referendum unless authorized or required to so by State statute (1991 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Opinion 96-1
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- State Comptroller Approval (necessity for in Adirondack Park fire district) FIRE DISTRICTS -- Powers …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 89-20
… -- Codes of Ethics (town's code not applicable to fire district officers and employees) -- Board of Ethics (town … of ethics, but has not established specific procedures for submitting questions to this board. On behalf of the fire … Law, §806 requires each county, city, town, village and school district to adopt a code of ethics setting forth for …
https://www.osc.ny.gov/legal-opinions/opinion-89-20