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Information for Town Officials
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
https://www.osc.ny.gov/files/local-government/publications/pdf/information-for-town-officials.pdfEssential Policy Elements – Travel and Conference Expense Management
… in a travel and conference policy. The following list details the fundamentals that you should consider when … The following list details the fundamentals that you should consider when …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsEnding Your Membership – Basic Plan with Increased-Take-Home-Pay (ITHP)
… service and seven years have elapsed since you last worked for a participating public employer; 1 If you are not vested, … Basic Plan with Increased TakeHome Pay information for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a …
https://www.osc.ny.gov/retirement/publications/1511/ending-your-membershipContributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… earnings toward your retirement benefits during fiscal year 2012-13. Beginning April 1, 2013, the contribution rate …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementTier Status – Basic Plan with Increased-Take-Home-Pay (ITHP)
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June 30, 2009 Tier 3 July 1, … Basic Plan with Increased TakeHome Pay information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 370a …
https://www.osc.ny.gov/retirement/publications/1511/tier-statusComptroller DiNapoli Releases State Audits
… Metropolitan Transportation Authority (MTA) : Capital One Bank Accounts (2011-S-49) Auditors identified 15 MTA bank … than it should have. Office of Children and Family Services, Youth Facility Chargeback Rates to Localities … and four have not been implemented. New York State Health Insurance Program, Selected Payments for Special Items …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsLocal Governments Should Improve Accessibility for New Yorkers
… should consider improving physical accessibility to their facilities for people with disabilities, according to a … Comptroller Thomas P. DiNapoli. Visits to selected public facilities including libraries, meeting halls and government … auditors examined nearly 12,000 features at public facilities to identify possible limitations to access. Most …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOpinion 2006-3
… impose fees upon the franchisees (see, e.g., 25 Opns St Comp, 1969, unreported; 23 Opns St Comp, 1967, p 708; 22 … area to be served (see 47 USC §541[a][2]; see, gen.,103 NY Jur 2d, Telecommunications, §191). In this case, the … by the Public Service Commission (Public Service Law §§215, 216; 16 NYCRR §§ 892-3.3, 892-3.4, 892-3.6, 894.0, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 89-30
… §95-a: As consideration under a contract with a private non-profit organization to provide senior citizens bus … You state that the town purchases gasoline, annually, after advertising for competitive bids. Town Law, §64(2-a) … authorized, however, to establish, maintain and operate programs devoted in whole or in part to the welfare of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 89-3
… inquiry concerning a purchase of equipment by a political subdivision from a vendor holding a State contract which … You ask whether, under these circumstances, the political subdivision, without competitive bidding, may enter into a … and apparatus (General Municipal Law, §109-b[3]). Subdivision six of section 109-b provides that contracts …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Opinion 2010-2
… Comp No. 93-21, at 36; 1990 Ops St Comp No. 90-37, at 84; 1986 Ops St Comp No. 86-78, at 124; see also Square Parking v … No. 93-21, supra ; 1990 Ops St Comp No. 90-37, supra ; 1986 Ops St Comp No. 86-78, supra ; but see Matter of Toussie v County of Suffolk , 26 AD3d 506, 809 NYS2d 573, lv denied 7 NY3d 711, …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 2010-4
… that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by fire district for "back up" services … contract with private ambulance company) FIRE DISTRICTS -- Ambulance Service ("back up" services provided under contract …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Opinion 97-6
… 301(8), 303, 308: The cost of constructing an addition to house an enhanced emergency telephone (E911) system which is … by the county governing board to be necessary to properly house the system and to assure effective operation and … determine that the construction is necessary to properly house the E911 system and to assure effective operation and …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Opinion 2000-17
… -- Competitive Bidding Requirements (for construction of town water system) - Municipal Cooperation (competitive bidding for construction of town water system by public authority) PUBLIC CONTRACTS -- Award (by public authority for construction of town water system) WATER IMPROVEMENTS -- Construction …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0XI.18.E Public Officers Law – XI. Procurement and Contract Management
… restrictions. These restrictions include a two-year bar and a lifetime bar. Under the two-year bar, former State employees are prohibited from: appearing or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-lawIX.1 Accounting for Federal Grants – IX. Federal Grants
… regarding federal grants: https://grantsmanagement.ny.gov NYS Grants Management - Streamlining State Grant Processes http://www.grants.gov Federal website for comprehensive grant information http://www.whitehouse.gov/omb Office of Management and Budget-Bulletins and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
The Department ChartField captures an agencys organizational structure the lowest level at which a user will enter transaction information associated with its agency
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… System. New York State cannot process Automated Clearing House or check payments in foreign currencies. In the event …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… of a tangible capital asset. A government that has legal obligations to perform future asset retirement … within scope: Obligations that arise solely from a plan to sell or dispose of a tangible capital asset Obligations … an ARO. Obligations that arise solely from a plan to sell or dispose of a tangible capital asset should not be …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligations