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Opinion 2005-1
… of unpaid ambulance fees) GENERAL MUNICIPAL LAW §122-b; STATE CONSTITUTION, ARTICLE VIII, §1: Towns may fix … from users who fail to pay for ambulance services. Section 122-b of the General Municipal Law authorizes towns to … or other place for treatment (General Municipal Law §122-b[1]). Under section 122-b, towns, inter alia , may …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 89-46
… AND EMPLOYEES -- Eligibility (U.S. citizenship) ZONING AND PLANNING -- Planning Board (members must be U.S. citizens) TOWN LAW, … who is not a U.S. citizen may not be a member of a town planning board. You ask whether a person who otherwise … of the United States may serve as a member of the town planning board …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Opinion 92-5
… REAL PROPERTY -- License (authority of school district to grant) SCHOOL DISTRICTS -- Powers and Duties (authority to grant license) STATE CONSTITUTION, ARTICLE VIII, §1: There … district grants a duly authorized license or concession to a private entity in furtherance of a proper municipal or …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 98-21
… contract for provision of) -- Powers and Duties (authority to contract for emergency ambulance service) MUNICIPAL … and fire district) TOWNS -- Powers and Duties (authority to contract for emergency ambulance service) GENERAL … LAW, §176(22): Although a town is authorized, pursuant to section 122-b of the General Municipal Law, to enter into …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Opinion 98-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … in the opinion. LOCAL LAWS -- Pre-emption (funding town highway functions) -- Streets and Highways (funding town … -- Streets and Highways (town repair and maintenance of village streets); (source of revenues to fund town services …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 97-25
… for applicant to the board) GENERAL MUNICIPAL LAW, §§805-a(1)(c), 806(1)(a): A code of ethics may require a member … 18 of the General Municipal Law (§800 et seq .). Section 805-a(1)(c) of the General Municipal Law provides that no … person who knowingly and intentionally violates section 805-a may be fined, suspended or removed from office or …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 91-50
… ("LGAC") may be substituted for cash retainage pursuant to section 139 of the State Finance Law. Section 139(3) permits a contractor to withdraw all or any … the State of New York. The bonds of LGAC are not listed in section 139(3). Section 3244 of the Public Authorities Law …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Opinion 95-1
… Civil Service Law, §§163[4], 200 et seq .; 1988 Opns St Comp No. 88-64, p 126). A city urban renewal agency is "a … a corporate existence separate from the city (1981 Opns St Comp No. 81-117, p 119; 34 Opns St Comp, 1978 p 68). Among … Law, §503-a[4]; see also General Municipal Law, §§501; 551). Pursuant to this grant of the authority, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Retirees
… Information for retirees of the New York State and Local Retirement …
https://www.osc.ny.gov/retirement/retireesOpinion 2001-11
… -- Powers and Duties (of individual on behalf of private corporation doing business with fire district not relevant … and Sales (assistant fire chief as stockholder of corporation doing business with fire district) GENERAL … fire department who owns more than 5% of the stock of a corporation would not have a prohibited interest in contracts …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Opinion 2001-7
… DISTRICTS -- Expenses (authority to charge "entry fee" to properties within an extension to a public parking … to charge "entry fee" to properties within extension) TOWN LAW §§198(5), 202(5); MUNICIPAL HOME RULE LAW §10(1)(ii)(d)(3): A town may not impose, upon properties within a new extension …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Comptroller DiNapoli Releases School Audits
… his office completed audits of the Brighter Choice Charter Middle School for Girls , Elmira City School District and … appropriately and effectively.” Brighter Choice Charter Middle School for Girls – Financial Operations (Albany … his office completed audits of the Brighter Choice Charter Middle School for Girls Elmira City Sc …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsVIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… each other, settling bills without the need for a paper check and using accounting entries only. The interagency … used are NOT valid for payment and will not pass budget check. These values are created to ensure that payables and … each other settling bills without the need for a paper check and using accounting entries only …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingX.5.B Requesting a Single Payment Vendor ID – X. Guide to Vendor/Customer Management
… Management Unit (VMU), for a new Single Payment Vendor ID to use in the Statewide Financial System. Only the VMU can establish a Single Payment Vendor ID Number. Business Units should contact the VMU to request … it has a need to request a Single Payment Vendor ID, it should: Complete the New York State Single Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5b-requesting-single-payment-vendor-idIV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… information, the reporting functions depend on accurate account coding on all transactions within the SFS. … of resources, liabilities, deferred inflows of resources, fund balance, revenues, and expenditures for each fund. The … for non-Federal State Operations, Medicaid, Temporary Assistance for Needy Families, and the Environmental …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… management information, yet broad enough to cover the wide variety of goods and services purchased by New York State. In order to establish a … Compensation Non-Personal Service (NPS) NPS – Contractual Services NPS – Travel NPS – Equipment NPS – Supplies and …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewXIII.2 Overview – XIII. Employee Expense Reimbursement
… the Statewide Financial System (SFS) Travel and Expense module. Every employee seeking expense reimbursement must … AC 3257-S ) and submitted through the SFS Accounts Payable module. Non-employees may also take advantage of the State’s … expense report information into the SFS Travel and Expense module. See Section 2.C – Expense Report Certification of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… A bank account may need to be opened and maintained by an … or persons receiving moneys shall be deposited in a bank or trust company approved by the State Comptroller. Upon … It is also the intent of OSC to limit the number of state bank accounts and the services provided to the minimum level …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewDiNapoli: Local Sales Tax Collections Drop Over 32 Percent in May
… Sales tax revenue for local governments in May fell 32.3 percent compared to … Comptroller Thomas P. DiNapoli. Sales tax collections for counties and cities in May totaled $918 million, or $437 … decline, amounting to $196 million in lost revenues for a single month. One major influence is consumers’ online …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-mayMedicaid Program – Provider Compliance With the Electronic Visit Verification Program
… Objective To determine whether Medicaid made payments for personal care and home health care services that were not supported by required … To determine whether Medicaid made payments for personal care and home health care services that were not supported by required …
https://www.osc.ny.gov/state-agencies/audits/2024/11/13/medicaid-program-provider-compliance-electronic-visit-verification-program