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Opinion 2005-5
… to the police chief in section 207-m, in our view, do not apply. In reaching this conclusion, we are mindful … Since employer contributions under the System, as noted, do not increase the defined benefits to the employee under … police officer. As noted above, such contributions do not in any way increase the retirement benefits of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 89-30
… gasoline for re-sale to private organizations (1982 Opns St Comp No. 82-73, p 90; 1977 Opns St Comp No. 77-904, unreported; 1966 Opns St Comp No. 66-749, unreported; cf. General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Retirement
… The New York State and Local Retirement System NYSLRS offers services for the public …
https://www.osc.ny.gov/retirementOpinion 88-50
… in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. You state the work, … improvement' rather than a 'repair' is often whether old, worn materials are completely replaced with new … a number of factors must be considered, including whether old, worn materials are completely replaced, whether the work …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 2010-2
… v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education of the Hewlett-Woodmere … v County of Suffolk , supra , the County had conducted an auction for the sale of several parcels of surplus real … Code, and as stated in the terms and conditions of the auction, the execution and delivery of a deed for such a sale …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 97-24
… may not participate in a service award program established for the members of the fire company unless they have been … as members of the fire company and are subject to call for whatever duties may be assigned under the rules and … may participate in a service award program established for the members of the fire company. You state that the …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Opinion 98-8
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … source requirements) GENERAL MUNICIPAL LAW, §103; STATE FINANCE LAW, §162; CORRECTION LAW, §184: A political … notification procedures of section 162[4][b] of the State Finance Law. You ask whether a town is required to obtain …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Opinion 93-16
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … Permitting a volunteer firefighter to take time off to respond to fire alarms does not alter the periods … is ordinarily expected to be at work. Therefore, it is our opinion that a volunteer firefighter who is allowed …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 2000-2
… RULE LAW, §10(l)(i): A village, by resolution, may provide for bands, movies and similar events as part of its … youth programs. It also may enter into agreements with not-for-profit agencies accepting federal funds pursuant to the … In addition, it may, by local law, further provide for the promotion of literary, graphic, dramatic and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Opinion 2000-17
… authority for construction of town water system) WATER IMPROVEMENTS -- Construction (letting of contracts by public … authority for town water system) TOWN LAW §§197, 197-a: If a town, on behalf of a water district, contracts with a water … Whether a town on behalf of a water district may enter into a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Opinion 2002-11
… in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Programs (point accumulation for responding to both … year of firefighting service under a fire district service award program that provides points for participation in … Law. We have been asked whether a fire district service award program that provides points for participation in …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 2002-2
… To implement that feature, a service award program may permit a participant to waive voluntarily the right to begin … award program, however, should not be structured so as to permit a participant to begin receiving payment of his or her … a service award program for volunteer firefighters may permit a participant to earn service credit after attaining …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0Opinion 99-8
… individual requests, submitted pursuant to the Freedom of Information Law, for copies of the minutes. This is in … the form and content of the minutes (see 1982 Opns St Comp No. 82-181, p 233; 1981 Opns St Comp No. 81-301, p 325). In relation to the distribution …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Transaction Number Requirement
… Reporting Information System (PARIS) screen and in the bulk load to capture Transaction Number. Completing the … the previous year’s data forward, or entering it in the bulk load. If a procurement transaction does not include a Transaction Number on the PARIS screen or in the bulk load, PARIS will not validate and will generate an error …
https://www.osc.ny.gov/public-authorities/transaction-number-requirementXI.12.C Surety Takeovers – XI. Procurement and Contract Management
… documented below, OSC will update the New York State Vendor File information for the defaulted contractor to route … the defaulted (original) contractor, not the surety vendor. CONTRACTS APPROVED BY OSC To obtain OSC approval of a … Surety information, including the surety’s New York State Vendor ID; A summary of the events leading to the termination …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversXI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… to state agencies on: Assessing the need for equipment and software maintenance contracts; Determining price … those contracts; and Essential language for equipment and software maintenance contracts. Prior to obtaining equipment or software maintenance contracts, agencies need to determine …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsVI.5 Project Budgets – VI. Budgets
… approve and post budget journals to create project child budgets. The generate parent functionality in SFS will … create/update the project parent budget when a project child budget is adjusted. Note: These budget journals do not … Non-Onboarded ESA Agencies will establish their project child and parent budgets in the Commitment Control module and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… (CASH) BASIS The minimum financial reporting requirements for monthly, quarterly, and annual financial statements … Cash Receipts, Disbursements and Changes in Fund Balances for all funds of the State Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances for all funds of the State, by fund group Notes to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… in this guide to “employees” should be interpreted to mean both officers (elected and appointed) and employees of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… May 24, 2022 PDF Version As New York’s Chief Fiscal Officer, the Comptroller is responsible for ensuring State and local governments use taxpayer money effectively … resulting in tens of millions in estimated savings for New York’s taxpayers. Not reflected in this estimate are …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-funds