Search
Opinion 88-11
… issues discussed in the opinion. PARKS AND RECREATION -- Park Land (conveyance of lands subject to reversionary … Brooklyn Park Comr's v Armstrong , 45 NY 234; Gewirtz v City of Long Beach , 69 Misc 2d 763, 330 NYS 2d 495, affd 45 … affd 39 AD2d 1000, 333 NYS2d 591, land was acquired by a city for park purposes under a 1946 deed containing a …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Opinion 2009-2
… Office of the State Comptroller's Disapproval Mem, Bill Jacket, L 1974, ch 521, at 2). 4 In setting forth the … sources ( see e.g . Office for Local Government Mem, Bill Jacket, L 1974, ch 512, at 8 [noting that the purpose of the … rate determined by the State officer or agency charged with the duty of such determination (currently, the Office of …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Viewing Your GASB Report – Governmental Accounting Standards Board
… NYSLRS provides the information you need to comply with Statement No. 68 . Sign in to Retirement Online. From Account … back to State Fiscal Year 2015 are available). Your report can be generated as a PDF or Excel file, which you can save or print. Only employees with the Billing Security …
https://www.osc.ny.gov/retirement/employers/gasb/viewing-your-gasb-reportOpinion 91-19
… -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- Powers and Duties (authority of fire district to make gift to fire company) CONSTITUTIONAL LAW -- Gifts and Loans (authority of …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 90-52
… report of examination) TOWN LAW, §§30, 63, 64(11-b); PUBLIC OFFICERS LAW, §106; GENERAL MUNICIPAL LAW, §35: … of the minutes of a town board meeting, Town Law, §64(11-b) provides that " [t]he town board of any town may publish the minutes of its proceedings in the official newspaper, or if no official newspaper has been designated, …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Opinion 2007-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to supersede in village); (authority to establish fund for annual payments under ambulance services agreement) REAL … Whether a village may hold the proceeds of unneeded village real property sales to finance …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 2008-3
… § 176 [21]; see e.g . , 2003 Ops St Comp No. 2003-4, at 10; cf . Wells v Town of Salina , 119 NY 280). Except as … NYS2d 918, mod on other grnds 88 AD2d 780, 451 NYS2d 523, app dsmd 58 NY2d 601, 458 NYS2d 1025, app dsmd 58 NY2d 687, … concisely stating the purposes and effect thereof ( id .). The abstract must be prepared by the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Research Vendor Information
… information resources that a State contracting entity may find helpful when completing a vendor responsibility review. … information resources that a State contracting entity may find helpful when completing a vendor responsibility review …
https://www.osc.ny.gov/state-vendors/vendrep/research-vendor-informationOpinion 92-32
… property for immediate reconveyance to an historical society) -- Sale (on installment basis to historical society) GENERAL MUNICIPAL LAW, §§119-aa, 119-dd; MUNICIPAL … for fair and adequate consideration, to an historical society for restoration and preservation. The town, by local …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 97-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax moneys to make reasonable expenditures to …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 2000-18
… of joint fire districts is governed by article 11-A of the Town Law (§189-a et seq.; compare L 1938, ch 595, repealed L … T. Haefeli, Esq., Village Attorney Village of Westhampton Beach David J. Gilmartin, Jr., Esq., Town Attorney Town of … a nonforfeitable right to a service award for different classes of volunteer firefighters. 2 As previously discussed, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Opinion 2001-2
… be credited with twenty-five points); (granting of points for one activity conditioned upon accumulation of points in … on the accumulation of points in another category. This is in response to your inquiry concerning the criteria, … system, points must be granted to firefighters meeting the criteria for that activity. It is our opinion that article …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Overview – Employer Contributions and Rates
Employer contributions help ensure the proper funding of retirement benefits To determine an employers cost contribution rates are issued annually
https://www.osc.ny.gov/retirement/employers/contributions/overviewComptroller DiNapoli Releases State Audits
… 2014 (2014-S-58) The department has adequate procedures in place to ensure that it accurately reports its assessable … The department has adequate procedures in place to ensure that it accurately reports its assessable …
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
… interactive data visualization allows the public to view and analyze a tenyear window of New York State local …
https://www.osc.ny.gov/local-government/interactive-dataX.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… System (SFS) are typically processed using regular vendor IDs. To make payments to entities and individuals with … relationship with New York State, agencies create regular vendor IDs in the SFS Vendor File using the Vendor Add Function. The Office of the … Business Units must use single payment vendor IDs to process specific payments or refunds through …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsIX.7.K Record Retention – IX. Federal Grants
… Schedule for New York State Government Records as published by the New York State Archives and Records for … disposition schedules for state government agencies are published on the State Education Department's website at: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionVI.1.B Budget Overview – VI. Budgets
… – Reviewing Budget Overview" published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in …
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 … the need to have a strong claims auditing function and, where allowable by law, have chosen to delegate their …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsible