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Opinion 90-13
… have asked that the supervision fee be waived. While we are unaware of any specific statutory mandate of a 10% … which he is requested to perform by a municipality. We are not advised whether the 10% fee is applied across the …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Opinion 2006-8
… of accrued and accumulated but unused and unpaid sick leave, personal leave, holiday leave, vacation time, time allowances granted … that the phrase “and benefits” was intended to stand alone and relate to any benefit payable upon termination of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 2007-5
… of “capital improvement” and for which a period of probable usefulness has been provided by law (General … see Local Finance Law § 11.00 [a], prescribing periods of probable usefulness). Pursuant to General Municipal Law § 6-c … a permissive referendum is required if the period of probable usefulness of the capital improvement is "equal to …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 92-28
… -- Tax Anticipation Notes (payment of proceeds to a public library); (payment of interest for notes issued for library taxes) LIBRARIES -- Finances (issuance and payment of … for payment over by school district) SCHOOL DISTRICTS -- Library Appropriation (disposition of interest on investment …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 95-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … authority) TOWN LAW, §§198(12), 202-c: The governing board of a town water district may, subject to a mandatory … Whether the facilities of a town water district for which indebtedness remains …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 96-10
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer into general fund) … fund. General Municipal Law, §6-g governs capital reserve funds in fire districts. Subdivision 2 of section 6-g … or any other provision of law to transfer capital reserve funds to the general fund of the fire district, irrespective …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 91-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE DISTRICTS -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) … Whether fire apparatus of a village could be transferred for nominal or no …
https://www.osc.ny.gov/legal-opinions/opinion-91-4DiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… * * * In 2014, I faced one of the hardest decisions of my career: Should I opt into a public financing program for … public financing of political campaigns. I’d even pushed my own legislation to start with the State Comptroller’s … In 2014 I faced one of the hardest decisions of my career Should I opt into a public financing program for …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-electionsOpinion 2000-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (requiring abstention from …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 93-31
… the board of commissioners. December 7, 1993 Josephine M. Tyler, Chairperson Rushford Lake Recreation District …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Opinion 2000-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE INSURANCE TAXES -- Particular Uses (funding length of service award program) VOLUNTEER FIREFIGHTERS -- Service … by a village treasurer may be used to fund a length of service award program for volunteer firefighters …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6DiNapoli Announces $500 College Savings Sweepstakes
… a $500 sweepstakes to help a lucky New Yorker plan ahead for college. Winnings from the sweepstakes will be put in a … Program, an investment tool designed to help families save for college, is overseen by DiNapoli’s office in partnership … advantage of this opportunity to possibly win some money for college by entering the sweepstakes,” said DiNapoli. …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-500-college-savings-sweepstakesXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… will reimburse grant contractors for the State's share of properly allocated indirect costs. Some common methods of allocating indirect costs are based upon time, space, units of service or percentage of funding. To avoid any potential …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… that is NOT replacing existing equipment. NOTE: For replacement of existing equipment, use account 60512. A replacement is the substitution of an existing asset with a … renovations, such as repainting, touch-up plastering, replacement of carpet, tile, or panel sections; sink and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsVI.1.A Budgetary Chartstrings – VI. Budgets
… viewed online in SFS via the navigation: SFS Financials > Tree Manager > Tree Viewer For additional instruction on this topic, visit … - Federal 25000-29999 Capital Project 30000-39999 Debt Service 40000-49999 Enterprise 50000-54999 Internal Service …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsXII.9.H Audit Recoveries – XII. Expenditures
… guidance to Business Units for recovering moneys due and owing to the State from contractors. The State Comptroller … any moneys due to a contractor, up to any amounts due and owing to the State under any contract with the State or for … Business Unit may determine that there are moneys due and owing from a contractor to the State. Upon making the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… section explains the process for paying interest pursuant to the Prompt Contract Law once an Agency has determined that interest is owed. To determine if the Agency owes interest, please see Chapter … of Taxation and Finance. This rate, however, is subject to change quarterly. Please refer to the Department of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestLocal Road Conditions in New York State
… issued by the Office of the New York State Comptroller in January 2022, Locally Owned Roads by the Numbers , … roads eligible for federal funding. The data was collected in 2019 and 2020, and represents just over 25,500 lane-miles, … about 13 percent of the 192,500 locally owned lane-miles in New York State – a percentage that varies quite a bit from …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateFormer Perry Ambulance Service Manager Pleads Guilty To Larceny
… utility bills, Direct TV Service and her husband’s membership to the New York State Snowmobile Association from … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyDiNapoli: State Needs to Improve Compliance with Jonathan's Law
… not ensuring parents and guardians are properly notified of incidents of abuse and neglect in programs it oversees as required … Thomas P. DiNapoli. In July, DiNapoli released an audit of the state Office of Mental Health that included similar … not ensuring parents and guardians are properly notified of incidents of abuse and neglect …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-state-needs-improve-compliance-jonathans-law