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Receiving Your Benefit and Filing Your Option Election – New Career Plan for ERS Tier 2 Members
… New Career Plan information for ERS Tier 2 members covered by Sections 75h and 75i …
https://www.osc.ny.gov/retirement/publications/1509/receiving-your-benefit-and-filing-your-option-electionOpinion 94-18
… benevolent association established by special act of the State Legislature for the purpose of receiving … §1402 provides for the establishment, as not-for-profit corporations, of fire corporations. Village Law, §10-1008, however, provides that …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 2003-5
… presumption for paid firefighter) GENERAL MUNICIPAL LAW §208-b; RETIREMENT AND SOCIAL SECURITY LAW §363-d: The … death benefits provided pursuant to General Municipal Law §208-b. You ask whether the line-of-duty presumption in … case of death benefits pursuant to General Municipal Law §208-b, for a firefighter who died of cancer prior to …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 2005-5
… in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to increase in compensation when employer … under that plan are not increased, the village police chief is not entitled to any increase in compensation under … the requirements for compensating a village police chief under General Municipal Law §207-m. You indicate that …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 89-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … We suggest, however, that appropriate officials of the New York State Department of Taxation and Finance and the Federal …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Retirement
… services for the public members retirees and employers of New York State …
https://www.osc.ny.gov/retirementOpinion 88-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use of moneys to fix dents and small holes, and clean and …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 97-24
… by members of the "auxiliary" of an incorporated fire company located within a fire district) GENERAL MUNICIPAL … of the "auxiliary" of an incorporated volunteer fire company located in a fire district may not participate in a … award program established for the members of the fire company unless they have been approved as members of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Opinion 98-8
… services, when available in the form, function and utility required by the political subdivision, from a … subdivisions through the New York State Office of General Service's centralized contracts). Section 162(1) expressly … entities) submits a notice of intent to provide the service in the form, function and utility required, the …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Opinion 93-16
… Periods" (meaning for purposes of General Municipal Law, §217[f]) GENERAL MUNICIPAL LAW, §217(c),(f): Volunteer firefighters who also serve as paid … political subdivision. Pursuant to General Municipal Law, §217(f), such firefighters may not earn credit under a service …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 2000-17
… becomes effective, the town board shall require the town engineer, or an engineer employed for that purpose, to prepare and file with …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Opinion 2002-11
… firefighting service under a fire district service award program that provides points for participation in department … We have been asked whether a fire district service award program that provides points for participation in department … service shall be credited under a service award program for each calendar year after establishment of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 99-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … - Imposition of (for a subscription to minutes of board meetings) LOCAL LAWS - Fees (imposition of by town for … Concerning the authority for the town to distribute copies of the …
https://www.osc.ny.gov/legal-opinions/opinion-99-8VI.5 Project Budgets – VI. Budgets
… in the Commitment Control module and should refer to SFS Coach for additional guidance: Topic: Commitment Control, … in the Project Costing module and should refer to SFS Coach Job Aid JAA-GCC101-009 ‘Create and Finalize Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Disbursements and Changes in Fund Balances – Budget vs. Actual Detail schedules of Tax Receipts and Other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… The audit of claims or vouchers (the terms are used interchangeably in … that a thorough, deliberate and independent audit of claims be conducted before payments are authorized. With … for goods and services not received. An effective audit of claims is often the last line of defense for preventing …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… May 24, 2022 PDF Version As New York’s Chief Fiscal Officer, the Comptroller is responsible for ensuring State … As New Yorks Chief Fiscal Officer the Comptroller is responsible for ensuring State and …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… Law §1422 requires New York State to perform certain payee notification requirements for checks that have gone uncashed … and Finance (DTF) Treasury performs the outreach for Vendor, Employee Expense and SSP checks issued out of the … information on the outreach for Refund, Payroll, Vendor, Employee Expense and SSP checks see Operational …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… General capital assets should be accounted for at historical cost (at estimated historical cost if … place a fixed asset in its intended location and condition for use (i.e., freight and transportation charges, site … Original contract price Brokers' commissions Legal fees for examining and recording title Cost of title guarantee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsState Agencies Bulletin No. 2137
… need to insert a new row into the Department Budget Table USA (refer to Job Aid for instructions) in PayServ related to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2137-updating-payserv-chartfield-strings-june-lapsing-events