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Opinion 2007-4
… general fund (see Village Law §5-506[1][b]; 1996 Opns St Comp No. 96-4, p 7; 9 Opns St Comp, 1953, p 374; 5 Op St Comp, 1949, p 500; see also 1982 Opns St Comp No. 82-238, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 2008-3
… DISTRICTS -- Appropriations and Expenditures (authority to make cash refunds of unexpended monies in a capital reserve fund) -- Powers and Duties (authority to make cash refunds of unexpended monies in a capital … -- Capital Reserve Fund (authority of a fire district to make cash refunds of unexpended monies in a capital …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Research Vendor Information
… The links below provide access to information resources that a State contracting entity may … review. Each resource has a short description and the link to the applicable website. The Office of the State … and Organizational Capacity Legal/Regulatory Authority to Do Business Integrity Performance General Resources …
https://www.osc.ny.gov/state-vendors/vendrep/research-vendor-informationOpinion 88-59
… OFFICERS AND EMPLOYEES -- Compensation (authority to pay village justice the salary of acting village justice); (retroactive payment); (salary increase for village justice) VILLAGE JUSTICE -- Acting Justice … Whether the village justice may be paid the salary budgeted for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Opinion 92-22
… may maintain a private tax certiorari practice limited to representing the owners of property located outside the … may maintain a private tax certiorari practice limited to representing the owners of property located outside the … et seq .) contains the provisions of law which relate to conflicts of interest of municipal officers and employees. …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 92-32
… significant property for immediate reconveyance to an historical society) -- Sale (on installment basis to historical society) GENERAL MUNICIPAL LAW, §§119-aa, 119-dd; … propriety of the use of surplus town funds to purchase an historical railroad depot located within the town …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 97-20
… or purposes contrary to public policy (see e.g., 1989 Opns St Comp No. 89-16, p 34; 1987 Opns St Comp No. 87-88, p 130; 1982 Opns St Comp No. 82-10, p 12; 1981 Opns St Comp No. 81-49, p 51; …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 2000-18
… DISTRICTS -- Powers and Duties (establishment of service award program by joint fire district); (authority for service award program established by joint fire district to provide … points (emphasis supplied). Points must be granted for the performance of certain designated activities, in accordance …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Opinion 2000-14
… 48 NY2d 398, 423 NYS2d 466, citing Governor's Memorandum, NY Legis. Ann., 1973, p 303). 3 NYPIRG , supra, involved … bargaining agreements of a specified sum for each day of active employment of each covered employee to … (see also 29 PERB Opn of Counsel 29-5004; In re City of Plattsburgh , 250 AD2d 327, 681 NYS2d 649 lv den 93 NY2d 807, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 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-2002-2Opinion 2001-2
… Award Programs (point accumulation required in order to be credited with one year of firefighting service); … (participation in department responses required in order to be credited with twenty-five points); (granting of points … of more than fifty points as a condition precedent to crediting an active volunteer firefighter with a year of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Opinion 2001-4
… part of the responsibilities of the assessor (1979 Opns St Comp No. 79-187, unreported; see also 5 Op Counsel SBEA … hourly rate for specified additional duties (1989 Opns St Comp No. 89-45, p 105; 1980 Opns St Comp No. 80-356, p 108; but see, e.g., 34 Opns St Comp, 1978, p 196; Bookhout v …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Overview – Employer Contributions and Rates
… Fund (the Fund) holds and invests the money used to pay NYSLRS benefits. As a participating employer, your … help ensure future retirement benefits can be paid. To calculate your annual invoice and bill you for a portion … help ensure the proper funding of retirement benefits To determine an employers cost contribution rates are issued …
https://www.osc.ny.gov/retirement/employers/contributions/overviewComptroller DiNapoli Releases State Audits
… The department has adequate procedures in place to ensure that it accurately reports its assessable expenses … in all material aspects. However, the department needs to improve its oversight of its Market Order Program, … its Apple Market Order, which is administered pursuant to a contract with the New York Apple Association. Department …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsInformation Technology Governance – Information Technology Governance
… The following guidance is intended to make oversight less daunting by providing a path for …
https://www.osc.ny.gov/local-government/publications/it-governance/information-technology-governanceLocal Government Interactive Data
… allows the public to view and analyze a tenyear window of New York State local government finances …
https://www.osc.ny.gov/local-government/interactive-dataX.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… payment vendor IDs. The use of a single payment vendor ID is limited to programs with a singular purpose, where … a very short duration. When using a single payment vendor ID, agencies are required to maintain detailed information … Each voucher processed using a single payment vendor ID must indicate if the payment is tax reportable. For more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsIX.7.K Record Retention – IX. Federal Grants
… Copies of grant expenditure and disbursement records. All notice of grant adjustments. Copies of all correspondence related to fiscal matters. Documentation of final acceptance by grantor and closure. Any other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionVI.1.B Budget Overview – VI. Budgets
… The Budget Overview is an inquiry in Commitment Control that allows users to inquire upon and review all control budgets. The inquiry’s search criteria are as … The Budget Overview is an inquiry in Commitment Control that allows users to inquire upon and review all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1b-budget-overviewWho Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… a thorough and deliberate audit of claims. 2 For example, Town Law Section 20 authorizes the establishment of the position of Town Comptroller in certain towns. When this position is established, the Town Comptroller assumes responsibility for all accounting …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsible