Search
Opinion 2003-1
… WATER DISTRICTS -- Extension (cost charged only against properties in extension) TOWN LAW §202(5): Pursuant to Town … extension to a town water district is charged against only properties within the extension. The extension may also be … to an existing town water district is borne solely by the properties within the extension. Towns are authorized to …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 2005-1
… avoid contravening the constitutional gift prohibition, it is incumbent upon the town to take reasonable steps to collect unpaid ambulance fees. This is in response to your inquiry concerning the provision of … consideration to the not-for-profit organization. The town is considering charging a fee to users for this service. You …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 89-46
… of the town who, if he or she wished, could register as a voter (1987 Opns St Comp No. 87-32, p 51; see also 1985 Atty …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Opinion 92-5
… grant license) STATE CONSTITUTION, ARTICLE VIII, §1: There is no contravention of the gift and loan prohibition in … inconsistent with the analysis and conclusion herein. It is a well-established principle that property held for public … No. 85-37, p 51). Further, even if the purpose of such use is public in nature, it may not be accomplished in violation …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 98-21
… §§119-o, 122-b, 209-b; TOWN LAW, §176(22): Although a town is authorized, pursuant to section 122-b of the General … and first aid squad of the fire district fire department is equipped to provide. The ambulance company would provide … only for the performance of those functions which it is empowered to perform individually (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Opinion 98-10
… MUNICIPAL COOPERATION -- Streets and Highways (town repair and maintenance of village streets); (source of … streets) STREETS AND HIGHWAYS -- Highway Department (town repair and maintenance of village streets) -- Repairs (by … concerning a contract between a town and a village for the repair and maintenance of village streets. You ask whether …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 97-25
… part of a member of the town's architectural review board. You state that the board member in question is a sign maker … matters which must be reviewed, passed upon, or otherwise brought to the attention of the agency, even if the services … services in relation to any matter which must be brought before the agency, or is pending before the agency, …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 91-50
… MUNICIPAL LAW, §106; PUBLIC AUTHORITIES LAW, §3244: Bonds and notes of the Local Government Assistance Corporation are … or by a political subdivision. This is in reply to your inquiry asking whether bonds of the Local Government … Laws of 1990), however, provides, in part, that the bonds and notes of LGAC are: hereby made securities which may be …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Opinion 95-1
… MUNICIPAL LAW, §§503-a, 554: A city is not responsible for paying the cost of health care benefits to retirees of a city … its retirees and ask whether the city is responsible for paying the cost of these benefits in the event the agency has … §§163[4], 201[6][a][v]), the agency is responsible for paying the costs of benefits properly due agency employees …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Retirees
… Information for retirees of the New York State and Local Retirement System …
https://www.osc.ny.gov/retirement/retireesOpinion 2001-11
… policies and procedures governing all procurements of goods and services not required by law to be made pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Opinion 2001-7
… parent district. The apparent purpose of the "entry fee" is to recover capital costs of the district. Towns are … expense of the establishment of a public parking district is assessed, levied and collected from the properties within … the expense of an extension to a public parking district is charged against the properties within the extension on the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced 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
… of interagency receivables (open item) and payables (voucher). DIFFERENT SCENARIOS WITH Online AND Future Phase … is created in the SFS Accounts Receivable module; and A voucher is created in the SFS Accounts Payable module with … and the Billed Agency as the business unit (BU) on the voucher. Billed Agencies can view their open interagency …
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
… a Single Payment Vendor ID Number. Business Units should contact the VMU to request new IDs. If a Business Unit … subject line. QUESTIONS For questions about this process, contact the VMU (518) 486-4602 or email [email protected] . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5b-requesting-single-payment-vendor-idIV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… on both a budgetary and GAAP-basis of accounting, subject to appropriation/segregation controls. Utilizing various … the accounts coded on accounting documents. Please refer to Chapter V, Section 3.D - Accounts of this Guide for a summary of the range of account values assigned to account types. Current account values are viewable in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… to establish a chart of accounts for expenditures that is both usable and manageable, a list of account codes has … expenditure classes. When the expenditure account code is used in combination with COMMODITY or PRODUCT CODES, it … Capital Projects Guide to Financial Operations REV. 11/26/2019 …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewXV.16.A Overview – XV. End of Year
The States accounting and financial reporting system provides for the collection summarization and reporting of unique financial data and information maintained at State agencies
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… of banking services and collateralization of accounts. It is the policy of OSC that all state agencies obtain the most … for the maximum utilization of the state's cash. It is also the intent of OSC to limit the number of state bank … control of any state officer or board. This includes, but is not limited to: agency revenue collection accounts, cash …
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
… in lost revenues for a single month. One major influence is consumers’ online spending, now largely subject to the sales tax. Detail on this activity is not currently available. “We anticipated that sales tax … but the May sales tax figures show just how deep it is cutting into municipal finances,” DiNapoli said. “Sales …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-may