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Opinion 97-20
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling … of a volunteer fire department may determine to use foreign fire insurance tax moneys to make reasonable … You ask whether a volunteer fire department may expend foreign fire insurance tax moneys to remodel and purchase …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 2000-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE DISTRICTS -- Powers and Duties (establishment of service award program by joint fire district); (authority … with respect to several issues arising from the inclusion of a village within a proposed joint fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Opinion 2000-14
… annuity program) CIVIL SERVICE LAW §201(4); RETIREMENT AND SOCIAL SECURITY LAW §§113, 470; EDUCATION LAW §3109: A school … under Civil Service Law §201(4), or Retirement and Social Security Law §§113 or 470, from agreeing in a … a collective bargaining provision such as the proposal at issue, notwithstanding that the annuity is available and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 2002-2
… discussed in the opinion. VOLUNTEER FIREFIGHTERS - Service Award Programs (service credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) GENERAL MUNICIPAL LAW §§215(4), … (6), 217(c), 218(b), (c), 219(b), 219-a(2)(b): A service award program may provide for a participant to earn service …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Opinion 2001-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (authority to dissolve a lighting district); (authority of corporation to sign petition to dissolve district); … Whether a lighting district comprised wholly of corporate and nonresidentowned property and for which …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 2000-7
… the 200,000 who is an officer and owner of 33 1/3% of the stock of a corporation would have a prohibited interest in a … circumstances. The commissioner owns 33 1/3% of the stock of the corporation and is the corporation's … reason of stockholdings if less than 5% of the outstanding stock of the corporation is owned or controlled directly or …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Opinion 2000-24
… is defined for purposes of article 5-G, to mean a county outside of the City of New York, a city, a town, a … Municipal Law §103[3], purchases through an adjoining county; General Municipal Law §126-a, joint hospitals; …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Local Government
… Find information about local audits property tax cap Fiscal …
https://www.osc.ny.gov/local-governmentInformation Technology Governance – Information Technology Governance
The following guidance is intended to make oversight less daunting by providing a path for understanding and strengthening IT internal controls
https://www.osc.ny.gov/local-government/publications/it-governance/information-technology-governanceXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… and selection report or summary; the Request for Proposal (RFP) or Invitation for Bid (IFB); the evaluation criteria; … submitted with the contract and procurement record. If an RFP is used, only the selected vendor's technical proposal … included in the procurement record submitted to OSC. If an RFP is used and a proposal(s) is rejected or disqualified, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsWho Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control procedures that is often executed directly … to fulfilling the need for a thorough and deliberate audit of claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleState Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… additional savings from the Program to Eliminate the Gap (PEG). “While the budget is balanced for FY 2024, the city … budget gaps have grown and projected savings from the PEG will not be enough to offset these new costs. This …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetTravel/Conference Claim Requirements – Travel and Conference Expense Management
… to vouchers submitted by all travelers, including members of the governing board and other elected officers. The … travel claims/vouchers generally should include: A copy of the approval form for travel or conference attendance (and … policy, authorization to do so). An original, signed copy of your locality’s standardized travel form. If the travel is …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsXII.8.H Voucher Mass Approval – XII. Expenditures
… This section provides online agencies with guidance on how to request voucher mass approval functionality for use on specialized vouchers. The Statewide Financial System (SFS) … This section provides online agencies with guidance on how to request voucher mass approval functionality for use …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalAdjustments – Enhanced Reporting
… Learn how to file adjustments to earnings and days worked and how to make adjustments for …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/adjustmentsXIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures
… Fund Requirements The distribution of the STIP investment earnings (STIP interest) to participating funds is governed by §98-a of the State Finance Law which provides in relevant part that … to receive temporary loans pursuant to subdivision five of section four of the State Finance Law; or Are federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earningsXIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… Project (PCIP) establishes standard guidance for when a project is needed. The following table explains if a scenario … requires the creation of a project. Agency Scenario Is a Project Required? Capital Improvements Yes State … Improvement Project PCIP establishes standard guidance for when a project is needed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededIT Contingency Planning – Information Technology Contingency Planning
… In general a business continuity plan focuses on strategies for sustaining an organizations critical business processes …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/it-contingency-planningPension Payment Options
… for retirement , you’ll choose from several options, all of which provide you with monthly pension payments for the rest of your life. The Single Life Allowance provides the maximum … death. If we have a court-ordered DRO on file, the terms of the DRO will supersede any other designations. Deadlines …
https://www.osc.ny.gov/retirement/members/pension-payment-optionsWeekly Investment Plan
… only and does not represent past or future performance of any specific investment. This calculator should not be the …
https://www.osc.ny.gov/retirement/resources/weekly-investment-plan