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Opinion 2005-1
… to your inquiry concerning the provision of emergency medical service in a town. You indicate that the town … not-for profit organization for the provision of emergency medical service to town residents. Pursuant to the contract, … users for this service. You ask: (1) whether the emergency medical services provider (the “provider”) may retain as its …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 89-46
… board. You ask whether a person who otherwise qualifies for office, but is not a citizen of the United States, may … §271; 16 Opns St Comp, 1960, p 399). The qualifications for holding a town office are contained in Public Officers … has expressed the opinion that an "elector of the town" for purposes of section 23 is a resident of the town who, if …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Opinion 92-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. CONSTITUTIONAL LAW -- Gifts and Loans (granting of license or concession for fair and adequate consideration) … whether a school district may permit the installation of privately owned vending machines on school property for …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 98-21
… a contract with a private ambulance company to provide advanced life support services on a town-wide basis, a fire … enter into a municipal cooperation agreement under which advanced life support services would be provided by a private … to provide. The ambulance company would provide necessary care at the scene, but would not provide transportation for …
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
… board. You state that the board member in question is a sign maker who has been found to have drawn sketches of signs … ethics may be amended to require existing board members to sign an affidavit representing that they will not perform … Whether to require existing board members to sign an affidavit to not perform paid services for a board …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 91-50
… of Local Government Assistance Corporation bonds for) STATE FINANCE LAW, §139; GENERAL MUNICIPAL LAW, §106; … Corporation are securities which may be deposited for the release of retained percentages held by the State … Assistance Corporation ("LGAC") may be substituted for cash retainage pursuant to section 139 of the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Opinion 95-1
… responsibility to pay health care cost of urban renewal agency employees) MUNICIPAL CORPORATIONS -- Powers and Duties (contribution to urban renewal agency for health care benefits) GENERAL MUNICIPAL … cost of health care benefits to retirees of a city urban renewal agency. The city, however, may determine to provide …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Retirees
… Information for retirees of the New York State and Local Retirement …
https://www.osc.ny.gov/retirement/retireesOpinion 2001-11
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … individual on behalf of private corporation doing business with fire district not relevant for purposes of section 801 … fire chief as stockholder of corporation doing business with fire district) GENERAL MUNICIPAL LAW §801: An assistant …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Opinion 2001-7
… assessments that would have been imposed on the properties for the five previous years, had they been in the parent … assessments that would have been imposed on the properties for the five previous years had they been in the parent … Towns are authorized to establish public parking districts for the acquisition, improvement and maintenance of property …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Comptroller DiNapoli Releases School Audits
… , Elmira City School District and Patchogue-Medord Union Free School District . “In an era of limited resources and … is inadequate and not sustainable. Patchogue-Medford Union Free School District – Budget Review (Suffolk County) …
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
… item) and payables (voucher). DIFFERENT SCENARIOS WITH Online AND Future Phase AGENCIES PERFORMING INTERAGENCY BILLING Scenario 1: Online Agency Bills an Online Agency The Billing Agency creates a bill for the …
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
… Management Unit (VMU), for a new Single Payment Vendor ID to use in the Statewide Financial System. Only the VMU can establish a Single Payment Vendor ID Number. Business Units should contact the VMU to request … it has a need to request a Single Payment Vendor ID, it should: Complete the New York State Single Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5b-requesting-single-payment-vendor-idIV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… account values are viewable in the SFS Chart of Accounts Tree Viewer. As noted in Chapter V, Section 3.D - Accounts of … (GAAP)-basis account groupings (RPT_SW_ACCT_GAAP). The Tree Viewer is a read-only component of the SFS Tree Manager folder. All SFS users have access to Tree …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… for expenditures that is both usable and manageable, a list of account codes has been developed and organized according to industry best practices which requires that a minimum number of …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewXV.16.A Overview – XV. End of Year
… State's accounting and financial reporting system provides for the collection, summarization and reporting of unique … States accounting and financial reporting system provides for the collection summarization and reporting of unique …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewXIII.2 Overview – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICY Agencies are responsible for ensuring employees adhere to all employee expense … identification number through the payroll system. Requests for reimbursement by non-employees, such as non-paid … and Board Members, will be requested using the Claim for Payment ( AC 3253-S ) or the Claim for Travel …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… A bank account may need to be opened and maintained by an … or persons receiving moneys shall be deposited in a bank or trust company approved by the State Comptroller. Upon … It is also the intent of OSC to limit the number of state bank accounts and the services provided to the minimum level …
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
… Sales tax revenue for local governments in May fell 32.3 percent compared to the same period last year, according to … effects, local governments have received $824 million (19.2 percent) less in sales tax revenue than they did during …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-may