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Opinion 88-66
… if the board of education deems the sale to be in the best interest of the school district and receives adequate … district when the board deems the sale to be for the best interest of the school district. There is no statutory … board, local officials have a fiduciary duty to secure the best possible price obtainable in their judgment, or the most …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Opinion 88-65
… bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, … officers must provide tax receipts to mortgagee banks when taxes are paid from an escrow account. Prior opinions, …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 96-12
… discussed in the opinion. FIRE DISTRICTS -- Fiscal Year (change only by special act) TOWN LAW, §181: The fiscal year … of the State Legislature. You ask how a fire district may change its fiscal year from a calendar year to a year ending in February or March. You indicate that the change would coincide with the timing of the receipt of taxes …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Opinion 97-8
… LOCAL LAWS -- Claims (certification requirement) SECOND CLASS CITIES LAW, §64; MUNICIPAL HOME RULE LAW, … St Comp, 1956, p 442). In this regard, we note that Second Class Cities Law, §64 prescribes the audit of claims … against cities governed by that provision (see Second Class Cities Law, §4). That section provides, in pertinent …
https://www.osc.ny.gov/legal-opinions/opinion-97-8Opinion 94-20
… public emergency during a fiscal year, there is no ceiling on the amount of budget notes which may be issued …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Opinion 95-16
… 614, 375 NYS2d 500, lv dismissed 38 NY2d 1004, 384 NYS2d 441; see also McKinney's Statutes, §§94, 232). Thus, in our …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 2002-11
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … award program that provides points for participation in department responses, a volunteer firefighter must be … of the emergency rescue and first aid squad, as set forth in section 217(c)(vi)(B) of the General Municipal Law, and an …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11Life Changes: Applying for Disability Retirement
… be eligible to receive depend on your membership tier and, in certain cases, your job title. Therefore, it is important … who has been granted authority by the court, may file. In most cases, your employer also has the authority to file. … forms, read informative booklets and brochures, and get tips on preparing for retirement. Make an appointment to …
https://www.osc.ny.gov/retirement/publications/life-changes-applying-disability-retirementOpinion 2001-10
… ask whether a town must require vendors to certify claims submitted for payment for the provision of goods and services. Town Law … Whether a town must require vendors to certify claims submitted for payment for the provision of goods and services …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10DiNapoli: Medicaid Redesign Presents Opportunities and Risks
… and other performance milestones, the state could lose out on more than $380 million in federal aid. Since the late … A key element of the restructuring initiative is to carry this transition to its fullest potential, with the goal of … $171 million in 2014. For a copy of the full report visit Medicaid in New York: The Continuing Challenge to …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risksIX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
… For most federal programs subject to CMIA, interest liabilities will be calculated from the SFS … supplying information needed for such calculations. Guide to Financial Operations REV. 03/19/2012 … For most federal programs subject to CMIA interest liabilities will be calculated from the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationIII.6 SFS Reporting – III. Statewide Financial System (SFS)
… to filter data and to output the results in a format that best meets their individual needs. The Reporting Tools - … data and to pull out desired information in a format that best meets their individual needs. Real-time reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reportingOvertime Temporarily Excluded from Tier 6 Contribution Rates
… 2024 from the calculation of Tier 6 member contribution rates. NYSLRS reviewed earnings breakdowns provided by … employers and lowered affected Tier 6 members contribution rates for State Fiscal Year 2024-25 (April 1, 2024–March 31, … Update As a result of lowering Tier 6 member contribution rates, some members are due a refund for contribution …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesXII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… in the Accounts Payable module when (1) an AP Processor from the Business Services Center (BSC) or a Business Unit enters information from a paper invoice directly into a voucher in the SFS or (2) a voucher is created from another module in the SFS. When an AP Processor saves a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleDays Worked – Enhanced Reporting
… Understanding how to establish and calculate the days worked for your employees is a crucial part of employer …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/days-workedXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Section 8 of the State Finance Law requires the Comptroller to prepare periodic financial … Section 8 of the State Finance Law requires the Comptroller to prepare periodic financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesXIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)
… PCIP, the practice of establishing a Project as equal to one funding source becomes obsolete. PCIP enables agencies to … and report on the total cost to the overall project within one SFS Project ID, regardless of funding source. Project IDs … of PCIP the practice of establishing a Project as equal to one funding source becomes obsolete …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sourcesBest Practices – Information Technology Contingency Planning
There are several steps entities can take to improve their chances of quickly recovering from an IT disruption
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesState Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… “The Governor put forth an ambitious agenda to tackle our growing infrastructure needs and build … The Governor put forth an ambitious agenda to tackle our growing infrastructure needs and build …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsState Comptroller DiNapoli Statement on Proposed SEC Rule Changes
… most significant actions to restrict shareholder rights in the SEC’s history. There is no credible evidence to … most significant actions to restrict shareholder rights in the SECs history …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changes