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Opinion 88-50
… the work, which is expected to extend the tank's useful life by 10 years, would consist of the following: (1) … value of the property, nor does it appreciably prolong its life. It merely keeps the property in an operating condition over the probable useful life for which it was acquired. Expenditures for that purpose …
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 … 459 NYS2d 774, lv dismissed 59 NY2d 608, 60 NYS2d 586; Madison Square Garden v MTA , 7 Misc 3d 1030A, 801 NYS2d 236, …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 97-24
… FIRE DISTRICTS -- Auxiliary (participation in service award program) VOLUNTEER FIREFIGHTERS -- Service Award Program … 217: The members of the "auxiliary" of an incorporated volunteer fire company located in a fire district may not … Whether auxiliary members of an incorporated volunteer fire company in a fire district may participate in …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Opinion 98-8
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Preferred Source … LAW, §103; STATE FINANCE LAW, §162; CORRECTION LAW, §184: A political subdivision is required to procure microfilming … and utility required by the political subdivision, from a qualified and approved preferred source, in accordance with …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Opinion 93-16
… that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (credit for activities performed by local … political subdivision may not earn credit under a service award program for responding to fire alarms during their …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 2000-2
… to promote literary, graphic, dramatic and performing arts) MUNICIPAL CORPORATIONS -- Powers and Duties (promotion of literary, graphic, dramatic and performing arts) PARKS AND RECREATION -- Recreation Programs (promotion of literary, graphic, dramatic and performing arts) VILLAGES -- Powers and Duties (promotion of literary, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Opinion 2000-17
… engaged by the authority, the authority must solicit bids in accordance with Town Law §197 for the construction of … as a discrete project. The authority may not solicit bids for individual categories of estimated construction work … four improvements bid as a group. The Court noted that the city charter provisions at issue required the cost of each …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Opinion 2002-11
… responding to the minimum number of calls of the emergency rescue and first aid squad, as set forth in section … minimum number of fire company calls other than emergency rescue and first aid squad calls, as set forth in section … responding to the minimum number of calls of an emergency rescue and first aid squad, and an additional twenty-five …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 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-2002-2-0Opinion 99-8
… of board meetings) LOCAL LAWS - Fees (imposition of by town for subscription to minutes of board meetings) PUBLIC MEETINGS - Minutes (imposition of fees by town for subscription to minutes of board meetings) TOWNS - … of a fee for subscription to minutes of board meetings) TOWN LAW, §§30(1), 63, 64(11-b), 116(13); MUNICIPAL HOME RULE …
https://www.osc.ny.gov/legal-opinions/opinion-99-8XI.12.C Surety Takeovers – XI. Procurement and Contract Management
… the surety vendor. CONTRACTS APPROVED BY OSC To obtain OSC approval of a surety takeover of a contract originally … the original contract, route the transaction to OSC for approval, and submit the following to OSC: Surety … surety takeover agreement. CONTRACTS NOT SUBJECT TO OSC APPROVAL For a surety takeover on a contract that was not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversVI.5 Project Budgets – VI. Budgets
… is used to collect financial transactions associated to a project. The Projects module, along with the Commitment … 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 …
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
… BUDGETARY (CASH) BASIS The minimum financial reporting requirements for monthly, … Units Notes to the Basic Financial Statements The minimum financial reporting requirements for general purpose … The minimum financial reporting requirements for general purpose …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… The audit of claims or vouchers (the terms are used interchangeably in … that a thorough, deliberate and independent audit of claims be conducted before payments are authorized. With … not received. An effective audit of claims is often the last line of defense for preventing unauthorized, improper or …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionOvertime Compensation – Enhanced Reporting
… classified as “overtime,” it must be paid for additional hours worked beyond one's regular schedule and payment must … is only considered overtime if it is paid for additional hours worked beyond one’s regular schedule and at a greater … Overtime pay is pay for additional hours worked beyond regular scheduled hours Certain payments …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… notifies the payee that the proceeds of the uncashed check(s) will be turned over to the Abandoned Property Fund … address. by certified mail – return receipt requested, a follow up notification mailing for any check with an amount greater …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… Construction in progress: It is the responsibility of OGS to provide OSC with data related to the recording of … in progress. This information is collected from OGS Design and Construction, State University Construction … cost of the new capital project). The cost of relocating a facility including the cost of relocating personnel. The cost …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsState Agencies Bulletin No. 2137
… charges. Effective Dates: Administration paychecks dated July 5, 2023, and Institution paychecks dated July 13, 2023 … These updates must be completed in PayServ before June 22nd for the Administration check dated July 5, 2023, and the … may be directed to the Payroll System Support Group at [email protected] . Please include this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2137-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 2346
… All agencies with appropriations due to lapse on June 30, 2025 are affected. Background: Appropriations allocated to … Effective Dates: Administration paychecks dated July 2, 2025 and Institution paychecks dated July 10, 2025 OSC … Beg Date Current 06/26/2025 Current 06/19/2025 Lag 06/12/2025 Lag 06/05/2025 X-Lag 06/05/2025 X-Lag 05/29/2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2346-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 2238
… they will need to contact their Appropriation Section Representative in OSC’s Bureau of State Accounting Operations to have this information … should be directed to the agency’s Appropriation Section Representative or [email protected] . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2238-updating-payserv-chartfield-strings-june-lapsing-events