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Opinion 97-24
… even though the person may be carried on a separate roster as an inactive, honorary, life, social, or some …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Opinion 98-8
… opinion. PUBLIC CONTRACTS -- Preferred Source (requirement to obtain services from) -- Contracts Not Requiring Bidding … CORRECTION LAW, §184: A political subdivision is required to procure microfilming services, when available in the form, … the State Finance Law. You ask whether a town is required to obtain microfilming services from a "preferred source" or …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Opinion 93-16
… credit under a service award program for responding to fire alarms during their "regularly assigned work periods". … a volunteer firefighter to take time off to respond to fire alarms does not alter the periods when, in fact, the … credit under a service award program for responding to fire alarms during their "regularly assigned work periods". …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 2000-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … the opinion. LOCAL LAWS -- Municipal Funds (expenditure by village to promote literary, graphic, dramatic and performing … 99-i, 240 et seq .; MUNICIPAL HOME RULE LAW, §10(l)(i): A village, by resolution, may provide for bands, movies and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Opinion 2000-17
… AUTHORITIES -- Competitive Bidding Requirements (for construction of town water system) - Municipal Cooperation (competitive bidding for construction of town water system by public authority) PUBLIC CONTRACTS -- Award (by public authority for construction of town water system) WATER IMPROVEMENTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Opinion 2002-11
… receive" twenty-five points, we believe section 217(c)(vi) is intended to treat each category of response independently … of point accrual. Based on this statutory scheme, it is our opinion that a volunteer firefighter who answers both … responding to the minimum number of each type of call. It is evident, however, that each call run may only be applied …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 2002-2
… - 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), … service credit after attaining the program's entitlement age, subject to the 40 year maximum provided for in article …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0Opinion 99-8
… TOWN LAW, §§30(1), 63, 64(11-b), 116(13); MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(9-a); PUBLIC OFFICERS LAW, … may initiate such a subscription service pursuant to its home rule authority. Municipal Home Rule Law, §10(1)(i) authorizes local governments to …
https://www.osc.ny.gov/legal-opinions/opinion-99-8XI.12.C Surety Takeovers – XI. Procurement and Contract Management
… contractor default. In the event of a contractor default and surety takeover of a contract, as determined through … approved by OSC, an agency is required to create a transaction in the SFS that amends the original contract, … is accessible from the SFS home page after logging in with your SFS user ID and password. ALL CONTRACTS It is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversVI.5 Project Budgets – VI. Budgets
… 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 … can allocate amounts to one or many Child budgets to support greater control and detail, both within and across …
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
… Disbursements and Changes in Fund Balances – Budget vs. Actual Detail schedules of Tax Receipts and Other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… cannot afford to overpay vendors, lose discounts or pay for goods and services not received. An effective audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … audit and approval of claims. Claims were approved for payment despite not being sufficiently supported. Not all …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… opportunity, which would result in contracts being awarded without competitive bidding. When contracts are awarded without competitive bidding it is difficult to … 169. While some exemptions are necessary, contracts awarded without competitive bidding often can be inconsistent …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsOvertime Compensation – Enhanced Reporting
… Overtime paid at time and a half, double time or greater; Recall overtime; and Holiday premium pay for holidays …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… remain uncashed for one year after issuance, the State is required to attempt to notify the payee: by first class … over to the Abandoned Property Fund unless the check is cashed, or a claim is made to the issuing agency for a replacement check. First …
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
… acquisition date. General capital assets acquired by tax foreclosure which are to be retained by the government for … but not in excess of the tax liens satisfied by such foreclosure. Guide to Financial Operations REV. 10/18/2023 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsState Agencies Bulletin No. 2137
… Purpose: The purpose of this bulletin is to inform agencies that position pools and/or chartfield … Affected Employees: All agencies with appropriations due to lapse on June 30, 2023, are affected. Background: Appropriations allocated to certain chartfield strings will be lapsing on the above …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2137-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 2346
… Purpose: The purpose of this bulletin is to inform agencies that position pools and/or chartfield … the chartfield string associated with the position pool is lapsing they will need to contact their Appropriation … check dated July 2, 2025. If the chartfield string is lapsing on 6/30/2025, agencies will need to insert a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2346-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 2238
… Purpose: The purpose of this bulletin is to inform agencies that position pools and/or chartfield … Affected Employees: All agencies with appropriations due to lapse on June 28, 2024, are affected. Background: Appropriations allocated to certain chartfield strings will be lapsing on the above …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2238-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 2245
… of subdivision 2-a of Section 200 of the State Finance Law and provides for the discontinuation of the Salary … bargaining units have signed a Memorandum of Understanding and the NYS Legislature has signed letters agreeing to the … – Institutional Services Unit BU47 – Division of Military and Naval Affairs Unit Public Employees Federation BU05 – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2245-discontinuation-salary-withholding-program-certain-employees