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Opinion 89-46
… This opinion represents the views of the Office of the State Comptroller at the time … OFFICERS LAW, §3; ELECTION LAW, §5-102: An individual who is not a U.S. citizen may not be a member of a town planning board. You ask whether a person who otherwise qualifies for office, but is not a citizen of …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Opinion 92-5
… CONSTITUTIONAL LAW -- Gifts and Loans (granting of license or concession for fair and adequate consideration) REAL PROPERTY -- License (authority of school district to grant) SCHOOL … to grant license) STATE CONSTITUTION, ARTICLE VIII, §1: There is no contravention of the gift and loan prohibition …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 98-21
… in the opinion. AMBULANCE SERVICE -- Contracts (by fire district for emergency ambulance service) -- Fire … in which district may contract for provision of) -- Powers and Duties (authority to contract for emergency ambulance … COOPERATION -- Ambulance Service (joint contract by town and fire district) TOWNS -- Powers and Duties (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Opinion 98-10
… in the opinion. LOCAL LAWS -- Pre-emption (funding town highway functions) -- Streets and Highways (funding town highway functions) MUNICIPAL COOPERATION -- Streets and … town services on village streets) STREETS AND HIGHWAYS -- Highway Department (town repair and maintenance of village …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 97-25
… they will not perform compensated services for applicants to the board until after the board approves the applications) … (performance of services by board member for applicant to the board) GENERAL MUNICIPAL LAW, §§805-a(1)(c), … code of ethics may require a member of a municipal agency to represent that he or she will not agree to perform …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 91-50
… of Local Government Assistance Corporation bonds for) STATE FINANCE LAW, §139; GENERAL MUNICIPAL LAW, §106; … Corporation are securities which may be deposited for the release of retained percentages held by the State … or by a political subdivision. This is in reply to your inquiry asking whether bonds of the Local Government …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Opinion 95-1
… -- Officers and Employees (municipality's responsibility to pay health care costs) INSURANCE -- Health Insurance … -- Powers and Duties (contribution to urban renewal agency for health care benefits) GENERAL MUNICIPAL LAW, §§503-a, 554: A city is not responsible for paying the cost of health care benefits to retirees of a …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Retirees
… Information for retirees of the New York State and Local Retirement System NYSLRS and resources to help them review and update their benefit details …
https://www.osc.ny.gov/retirement/retireesOpinion 2001-11
… Municipal Law) -- Purchases and Sales (assistant fire chief as stockholder of corporation doing business with fire district) GENERAL MUNICIPAL LAW §801: An assistant chief of a fire district fire department who owns more than … repair of radios for, the fire district if, as assistant chief, he or she does not have any of the powers and duties …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Opinion 2001-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … had they been in the parent district. The apparent purpose of the "entry fee" is to recover capital costs of the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Comptroller DiNapoli Releases School Audits
… audits of the Brighter Choice Charter Middle School for Girls , Elmira City School District and Patchogue-Medord … and effectively.” Brighter Choice Charter Middle School for Girls – Financial Operations (Albany County) The school … audits of the Brighter Choice Charter Middle School for Girls Elmira City Sc …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsVIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… process that allows agencies to bill each other, settling bills without the need for a paper check and using accounting … PERFORMING INTERAGENCY BILLING Scenario 1: Online Agency Bills an Online Agency The Billing Agency creates a bill for … associated open item is closed. Scenario 2: Online Agency Bills a Future Phase Agency The Billing Agency creates a bill …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingX.5.B Requesting a Single Payment Vendor ID – X. Guide to Vendor/Customer Management
… Only the VMU can establish a Single Payment Vendor ID Number. Business Units should contact the VMU to request new … State Single Payment Vendor ID Request form to the VMU via fax at (518) 402-4212 or email at [email protected] with “Single …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5b-requesting-single-payment-vendor-idIV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… Unit (GLBU) or module security. The Tree Viewer page displays the information for the tree name that was selected. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… encumbrances and expenditures are made against the program appropriations and recorded using an expenditure … for expenditures that is both usable and manageable, a list of account codes has been developed and organized …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewXV.16.A Overview – XV. End of Year
The States accounting and financial reporting system provides for the collection summarization and reporting of unique financial data and information maintained at State agencies
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewXIII.2 Overview – XIII. Employee Expense Reimbursement
… and Board Members, will be requested using the Claim for Payment ( AC 3253-S ) or the Claim for Travel Reimbursement by a Non-Employee ( AC 3257-S …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… A bank account may need to be opened and maintained by an agency for … to these accounts including no less than monthly account reconciliations, monthly and annual reporting … to the Commissioner of Taxation and Finance of all bank account balances under the administrative control of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewDiNapoli: Local Sales Tax Collections Drop Over 32 Percent in May
… Sales tax revenue for local governments in May fell 32.3 percent compared to … Comptroller Thomas P. DiNapoli. Sales tax collections for counties and cities in May totaled $918 million, or $437 … decline, amounting to $196 million in lost revenues for a single month. One major influence is consumers’ online …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-mayMedicaid Program – Provider Compliance With the Electronic Visit Verification Program
… To determine whether Medicaid made payments for personal care and home health care services that were not supported by required electronic … To determine whether Medicaid made payments for personal care and home health care services that were not supported by …
https://www.osc.ny.gov/state-agencies/audits/2024/11/13/medicaid-program-provider-compliance-electronic-visit-verification-program