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Opinion 89-24
… entrance counselling and tutoring business) EDUCATION LAW, §2103(4); General Municipal Law, §§801, 802(1)(f), 805-a, 806: A school board …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 91-62
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- … VILLAGE LAW, §1-102; MUNICIPAL HOME RULE LAW, §10(1)(i): A village, by local law, may transfer a building to a school …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Opinion 90-62
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … official physically unable to perform the duties of office) SUPERINTENDENT OF HIGHWAYS -- Removal (physical … elected to and holding office (see Sullivan v Taylor , 279 NY 364, 18 NE2d 531; cf . former Highway Law, §160, repealed …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Opinion 90-34
… officer of the fire department or, if the fire department does not have a treasurer or other fiscal officer, to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 93-2
… -- Fiscal Year (timing of proposition to change) ELECTION LAW, §15-104; VILLAGE LAW, §§9-908, 9-912: Village Law, §9-912 authorizes a village board, on its own motion, to …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Opinion 92-19
… regulations. Section 1660 is a general enabling statute for towns, and details numerous traffic regulating actions a … street until such time as it has been formally offered for cession to the public and formally accepted as a public … or alternatively until it has been condemned by the town for use as a public street". Town Law, §278(1) provides that …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 88-76
… (of private moneys) -- Private Moneys (accounting for); (investment of) -- Taxes (applying private source moneys to … GENERAL MUNICIPAL LAW, §11: Interest earned on the investment of public moneys appropriated by a village to a … of the library fund, is responsible for maintaining bank accounts for the deposit of moneys received from taxes or …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 98-21
Whether Article 5G of the General Municipal Law states a town and local fire district may jointly contract with a private ambulance company for ALS service
https://www.osc.ny.gov/legal-opinions/opinion-98-21Opinion 2002-5
… a period of probable usefulness of twenty years for a new recreational area of not less than 50 acres or an …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 95-8
… This opinion represents the views of the Office of the State Comptroller at the time … COUNTY LAW, §§550, 700: Forfeiture moneys distributed to a claiming authority or claiming agent under section … of the county treasurer. These moneys constitute dedicated general fund revenues for use only for purposes of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Opinion 96-10
… NYS2d 918 mod on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 NY2d 601, 458 NYS2d 1025 app dsmd 58 NY2d 687, 458 NYS2d 543 rearg den 58 NY2d 824, …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Processing of Sexual Offense Evidence Collection Kits (Follow-Up)
To determine the extent of implementation of the recommendation included in our initial audit report Processing of Sexual Offense Evidence Collection Kits 2019S44
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followOpinion 91-12
… derived from fund raising activities) GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through … conducted under the authority of General Municipal Law, §204-a belong to the fire company to be used for the … of the village or the fire company. General Municipal Law, §204-a authorizes "fire companies" to engage in certain …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 90-61
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … water district); (authority to impose benefit assessments or user fees) TOWN LAW, §§202(3), 202-a(1): A town may assess … law, provide for the imposition of benefit assessments or user fees to finance the costs of water supply districts. …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Opinion 90-58
… private capacity is not a "contract" with the municipality for purposes of the conflict of interest provisions of … a misdemeanor (General Municipal Law, §805). A "contract" for purposes of article 18 includes only any express or … official duties. In this regard, it might be appropriate for the code to address the circumstances, if any, under …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Opinion 98 - 19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … requirement for in fire district) REFERENDUM -- Mandatory (need for in fire district for installment purchase contract) …
https://www.osc.ny.gov/legal-opinions/opinion-98-19eLearning Videos and Resources
… The videos here provide explanation and guidance on reporting … NYS Abandoned Property Law Industry Handbooks Calendar of Events Property Type Tables Electronic Reporting Online … Video Resources from this Video Excel Template for Unclaimed Funds Report - 1/8/2022 Excel File Format …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesOpinion 90-47
… 44, affd 67 NY2d 922, 502 NYS2d 135, 493 NE2d 238, re: County Law, §§409, 501). In Mathis v State , supra , the … 161 [1988], re: interpretation of defense provisions in county codes). Therefore, the foregoing court decisions …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Opinion 93-15
… nor the separate treasurer of a town public library is required pursuant to Town Law, §123 to annually account to, … Pursuant to Education Law, §259, all moneys received "from taxes and other public sources" must be kept as a … municipality as custodian for the library (1986 Opns St Comp No. 86-54, p 86), unless the library board has appointed …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 2012-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1