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Understanding Your GASB Report – Governmental Accounting Standards Board
… on net position, like assets. Discount Rate Per GASB Statement No. 67, a blended or single rate (expressed as a … GASB report issued by NYSLRS for employers to comply with Statement No 68 …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportOpinion 90-7
… therefore, that the IDA is a "public entity" within the meaning of Public Officers Law, §18. Further, the IDA was … members of the IDA board are "employees" within the meaning of Public Officers Law, §18 and, upon the adoption of …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Opinion 94-10
… rights commission) MUNICIPAL COOPERATION -- Human Rights (establishment of joint townwide-village commission) GENERAL … of the General Municipal Law (§239-o et seq.) governs the establishment and operation of local commissions on human … such a commission. Section 239-o expressly states that the establishment of a local commission on human rights at one …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 2002-5
… Uses (financing acquisition of development rights for open space preservation) -- Referendum Requirements (financing acquisition of development rights for open space preservation) MUNICIPAL FUNDS-- Capital Reserve Fund (authority to establish for acquisition of development rights for open space …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 2002-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AND HIGHWAYS -- Improvements (whether required at request of adjacent property owners based solely on highway failing … designated if there is sporadic usage mainly on weekends of certain camps that depend on the highway for access …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 90-30
… the opinion. COUNTIES -- Fees (exception from payment of) COUNTY CLERK -- Fees (for recording satisfaction of mortgage) FEES -- County Clerk (collection of fees for recording satisfaction … AND RULES, §§8017, 8021; SOCIAL SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a …
https://www.osc.ny.gov/legal-opinions/opinion-90-30NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… following statement today on the sentencing of former Avon Police Chief Joseph Geer for stealing federal funds: “This police chief swore to uphold the law but instead used his … office to hold him accountable.” Past Releases Former Avon Police Chief Pleads Guilty to Stealing Federal Funds Since …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingOpinion 2006-2
… the procedures set forth in Town Law §§202-d or 209-h in order to increase the maximum amount to be expended for establishment of a water district, even though the … the procedures set forth in Town Law §§202-d or 209-h in order to increase the maximum amount to be expended for the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 89-5
… issues discussed in the opinion. COUNTY CLERK -- Fees (for notice of pendency affecting more than one parcel) ACTIONS AND PROCEEDINGS -- Notice of Pendency (filing fee when affecting more than one … A county clerk may not charge additional fees for filing a notice of pendency if the notice affects more than one parcel …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 2009-2
… in the opinion. STATE COMPTROLLER -- Approval by (of town water improvement) TOWNS -- Powers and Duties (State Comptroller's permission for water improvement) WATER IMPROVEMENTS -- State Comptroller's Permission (when … need to obtain the State Comptrollers approval for a town water improvement is …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 88-77
… Municipal Law, Article 18 (§§800-804). Article 18 defines "contract" to include "any claim, account or demand against or … to a municipal officer or employee as the result of a contract with the municipality which such officer or employee … Francis J. Sisca, Esq., Attorney at Law Port Chester-Rye Union Free School District …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Comptroller DiNapoli Releases State Audits
… its newly enacted Energy Efficiency Portfolio Standard 2. Accounts receivable balances have since returned to more … (OTDA): Internal Control System Components (2015-S-4) Auditors found the OTDA’s internal control system … internal control system. State Education Department (SED): Summit Educational Resources, Compliance with the …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsOpinion 96-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … LOCAL LAWS -- Municipal Funds (disposition of proceeds of sale of property); (establishment of general reserve fund); … to your request for our opinion concerning the disposition of the proceeds of the sale of certain village owned real …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 97-18
… of the county established pursuant to the provisions of Article 5-A of the County Law (see Shields v Dinga , 222 AD2d … to accomplish the purposes of the district (County Law, §263). No general provision is made in Article 5-A for the sale of the property of a county …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 93-26
… that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Fees (authority to impose to offset ambulance district costs) AMBULANCE SERVICE -- Fees (authority to impose to offset … may charge a fee to persons utilizing the services of the ambulance district and retain the fees for use by the district …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 93-19
… or statutory amendments that bear on the issues discussed in the opinion. COURTS -- Surrogate's Court (fees for … or for certified copies of orders of adoption. This is in reply to your correspondence in which you requested our opinion … This is in reply to your correspondence in which you requested our …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Opinion 94-4
… opinion. CLAIMS -- Audit (manner of execution of officer's statement) TOWN BOARD -- Powers and Duties (requiring … that: The term signature includes any memorandum, mark or sign, written, printed, stamped, photographed, engraved or … town board authorize the use of a facsimile signature to sign checks, a town supervisor may not sign checks by use of …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 2004-2
… supplies gravel from the property to the town, and (1) the lease was entered into in anticipation or as a direct … with the town, or (2) the rental payment required by the lease varies on the basis of the amount of gravel removed … in the contract prohibited by article 18. If the lease was not entered into in anticipation or as a direct …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… entries for payment vouchers that have been posted in SFS regardless of payment status. The Office of the State … is within the same fund.. APJV transactions are submitted in the Accounts Payable module and are used to adjust … entries for payment vouchers that have been posted in SFS regardless of payment status …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… to make sure they have the correct routing and account numbers. Supplying incorrect account/routing numbers will delay payment and will require reprocessing in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-payment