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Opinion 88-59
… village justice); (retroactive payment); (salary increase for village justice) VILLAGE JUSTICE -- Acting Justice … 5-508(4), 5-520(3),(4): The salary appropriated for an acting village justice cannot be paid to the village … may be increased during his term, but not as compensation for services already rendered. This is in reply to your …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Opinion 92-22
… proceedings) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (village comptroller representing owners of property located outside village in assessment review proceedings) GENERAL MUNICIPAL … LAW, §§800(2), 805-a(1)(c), (d): The comptroller of a village which prepares its own assessment roll may maintain a …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 92-32
… installment basis to historical society) GENERAL MUNICIPAL LAW, §§119-aa, 119-dd; MUNICIPAL HOME RULE LAW, §10(1)(i): A … which empowers town boards to: Designate, purchase, restore, operate, lease and sell historic buildings and … be less than the costs incurred by the town to acquire, restore or improve the property, including any interest …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 97-20
… Unless otherwise provided by special act, the members of a volunteer fire department may determine to use foreign fire … appliances for the firehouse kitchen. You ask whether a volunteer fire department may expend foreign fire insurance … are acts of the State Legislature incorporating an exempt volunteer firemen's benevolent association and authorizing …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 2000-18
… -- Powers and Duties (establishment of service award program by joint fire district); (authority for service award program established by joint fire district to provide prior … FIRE PROTECTION AND PREVENTION -- Villages (authority to transfer responsibility for service award program to joint …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Opinion 2000-14
… 2000-4, p 10, footnote 3). 4 September 27, 2000 Howard W. Smith, Superintendent of Schools Canton Central School …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 2002-2
… To implement that feature, a service award program may permit a participant to waive voluntarily the right to begin … award program, however, should not be structured so as to permit a participant to begin receiving payment of his or her … a service award program for volunteer firefighters may permit a participant to earn service credit after attaining …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Opinion 2001-2
… DISTRICTS -- Powers and Duties (discretion in crediting points under a service award program) VOLUNTEER FIREFIGHTERS … from the list of activities set forth at subparagraphs i-viii of section 217(c). Several categories of activities on … to the service award point system. Even if it does, we do not believe the isolated word "minimum" is sufficient to …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Opinion 2001-4
… of Waterloo , 245 AD2d 1079, 667 NYS2d 553 mot for lv to app dsmd 91 NYS2d 957, 671 NYS2d 717; Benjamin v Town of … Sacco v Maruca , 175 AD2d 578, 573 NYS2d 787 mot for lv to app denied 78 NY2d 862, 578 NYS2d 877, concerning referendum …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Overview – Employer Contributions and Rates
… contribution rates are announced annually for the next State fiscal year's invoice, due approximately 18 months …
https://www.osc.ny.gov/retirement/employers/contributions/overviewComptroller DiNapoli Releases State Audits
… staff do not receive required training; and program recipients’ treatment plans are not completed on time, with … required team leaders’ approvals. As a result, program recipients’ service needs may not be adequately addressed. …
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 understanding and strengthening IT internal controls
https://www.osc.ny.gov/local-government/publications/it-governance/information-technology-governanceLocal Government Interactive Data
… 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
… needs a single payment vendor ID that is not listed in the chart, the agency should request a Single Payment Vendor ID … link below. Assigned Single Payment Vendor IDs – General Chart B. REVENUE REFUNDS In certain circumstances, New York … List of Assigned Refund Single Payment Vendor IDs The chart linked below lists the single payment vendor IDs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsIX.7.K Record Retention – IX. Federal Grants
… related to fiscal matters. Documentation of final acceptance by grantor and closure. Any other information that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionVI.1.B Budget Overview – VI. Budgets
… from the SFS home page after logging in with your SFS user ID and password. *Not shown due to screen limitations are: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1b-budget-overviewWho Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control procedures that is often executed … of the position of Town Comptroller in certain towns. When this position is established, the Town Comptroller …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleXII.8.H Voucher Mass Approval – XII. Expenditures
… Vouchers built using the Accounts Payable (AP) Mass Upload Tool; and Lease vouchers created in the Real Estate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalXI.11 Overview – XI. Procurement and Contract Management
… not covered in other sections of this chapter. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/x11-overviewVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… and required Vendor ID to be used on each AP Adjustment Voucher. New York State often receives checks from vendors, … – Treasury will notify the agency that an AP Adjustment Voucher must be completed so a new payment can be issued. An AP Adjustment Voucher is used by agencies to submit a ROA. Generally, an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overview