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Opinion 98-1
… Services Law and regulations, for Medicaid clients. This is in reply to your letter concerning a proposal in … of this opinion, we will assume that the authority is authorized to provide such a contracted service as part of its corporate powers and that the proposal is permissible under the above-cited social services statute …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Opinion 97-7
… by a county treasurer which were directed by court order to be deposited into the court and trust fund and which have … in Abandoned Property Law, §600 should be transferred to the Comptroller pursuant to article 6 of the Abandoned Property Law, even if the court …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Special 20-Year Plan for Investigators in the Office of a District Attorney (Sections 89-d and 89-d(m))
… (Return to Top) (Return to Top) (Return to Top) VO1875 (Rev. 7/11) © 2011, New York State and … about your benefits, please contact us . (Return to Top) … plan for Tier 1 and Tier 2 investigators assigned to the office of a district attorney …
https://www.osc.ny.gov/retirement/publications/special-20-year-plan-investigators-office-district-attorney-sections-89-d-and-89-dmOpinion 99-10
… useful life" of energy facilities or equipment subject to an energy performance contract, for purposes of Energy … which the facilities or equipment are reasonably expected to be useful and is not necessarily equated to the period of probable usefulness prescribed in Local …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 93-22
… An order of a superior court to remit a forfeiture of bail is not required in order for the Justice Court Fund to refund … (§540.30[1][b]). However, "[a]n application for remission is addressed to the discretion of the court ..." ( People v Wirtschafter , 305 NY 515, 519 [1953]), and is premised upon the defendant's failure to appear at the …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Opinion 94-21
… any statutory requirement that two signatures be obtained to authorize purchase orders in excess of $5,000 in towns. … account balances at the close of each fiscal year, to the extent of any unpaid obligations. Section 110 further … at more frequent intervals". The purpose of section 110 is to prevent town officials from incurring obligations in …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Opinion 2004-5
… Foreign fire insurance tax monies may not be expended to purchase annuities for the benefit of members of a … whether foreign fire insurance tax monies may be expended to purchase annuities for the benefit of members of a … that foreign fire insurance tax monies must be paid to the treasurer or other fiscal officer of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5The Survivor’s Benefit Program for New York State Management / Confidential Employees
… (TIAA). What are the eligibility requirements? There is no need to enroll — your beneficiary is eligible to receive this benefit if, at the time of your … to collect a benefit. Note: The service requirement is waived if you die as the result of an on-the-job accident …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-management-confidential-employeesOpinion 2002-10
… CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC … PRESERVATION -- Privately-owned cemetery (authority of town to acquire by gift as historic property) TOWNS -- Powers … GENERAL MUNICIPAL LAW §§119-aa, 119-bb(2), 119-dd(3): A town, after due notice and public hearing, may accept a gift …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Opinion 2002-16
… for not-for-profit organizations (see e.g. 1986 Opns St Comp No. 86-44, p 72), even if the activities of the … 754, 587 NYS2d 906; Murphy v Erie County , 28 NY2d 80, 320 NYS2d 29; Opn No. 86-70, supra ). It is also well … Law §1-102[6], [7]; cf . Wells v Town of Salina , 119 NY 280). In this regard, we note that towns and villages have …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 2001-6
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (purchase of personal … machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax monies to purchase a personal computer, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Opinion 2000-8
… corporation providing home health care services to county) -- Medical Services (county health commissioner as … corporation providing home health care services to county) HEALTH AND HEALTH SERVICES -- Contracts for (home … corporation that provides home health care services to the county would not have a prohibited interest in the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transfers include: Expenditure transfers between funds. Current SFS functionality prevents the submission of adjustments and transfers between funds in the submodules. Expenditure transfers for agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… A Revenue transfer is used to adjust or reclassify previously posted revenue accounting … funds. Revenue Transfers include, but are not limited to, the following types of transactions: Transfer of receipts … Redistribution of revenues previously credited in one fund to another fund Redistribution of revenues previously …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersVIII.1 Accounts Payable Journal Vouchers & General Ledger Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Most adjustments to payments and deposits should be submitted in either the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-accounts-payable-journal-vouchers-general-ledger-journal-entriesIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… transfers from a fund receiving revenues to a fund through which disbursements will be or have already … are closely monitored and reported on by OSC and, pursuant to statutes, in most cases the transfers are transacted on … by OSC’s Bureau of State Accounting Operations. Click here to download the table below as a Microsoft Excel file . SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… government-wide and fund financial statements and notes to the financial statements. The basic financial statements … assessment dates and the estimated annual amount required to maintain or preserve the asset compared with amounts … the condition measurement and the measurement scale used to assess and report condition; The condition level at which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsNew York City’s Uneven Recovery: Youth Labor Force Struggling
… When the COVID-19 pandemic first hit, workers aged 16 to 24 experienced the worst outcomes of all age groups … facing an unemployment rate of 22 percent (compared to 15.9 percent in the rest of the nation) and a labor force … of the working age population) of 40.8 percent (compared to 53.8 percent) in 2020. 2 While the rest of New York State …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-strugglingXII.8.B Matching – XII. Expenditures
… Statewide Financial System (SFS) that compares a voucher to a purchase order referenced on the voucher. Where applicable, matching also compares the voucher to receiving and inspection information. Matching is required … These matching and receiving requirements will help to ensure vouchers are appropriate for payment. In addition, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingManual Reporting – Enhanced Reporting
… reported pay periods; and Employee earnings. This method is useful when you need to submit a small number of … Please note: if you need to report an employee who is eligible to join NYSLRS but is not a member, they will need to be assigned a NYSLRS ID …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reporting