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Opinion 96-3
… Services (environmental review by village trustee or firm of the trustee) -- Exceptions (competitive bidding not … providing environmental review services) GENERAL MUNICIPAL LAW, §801: A village trustee would have a prohibited interest … appearing before the village board. General Municipal Law, article 18 (§800 et seq .) contains provisions relative …
https://www.osc.ny.gov/legal-opinions/opinion-96-3V.2 Governance – V. Chart of Accounts (COA) Governance
… Chart of Accounts (COA); cost center mapping; commitment control (KK); and combination edits. COA consists of the … in the SFS for use in transaction recording, budget control, financial/statistical analysis, and reporting. Cost … of cost centers to SFS ChartField combinations. Commitment Control consists of statewide (SW), Division of the Budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceOpinion 2007-6
… , 87 NY2d 883, 639 NYS2d 1006; see also 2005 Ops St Comp No. 2005-5, at 13; 1995 Ops St Comp No. 95-31, at 63; … the payment does not fall within any of the exclusions from “other compensation.” In particular, the payment does … subordinate officer, the police chief, as a rule, would be required to satisfy any conditions that the village has …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6State Comptroller DiNapoli Releases State Audits and Examinations
Auditors reviewed select operational and technical security controls over the protection of cardholder data at the authority
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinationsOpinion 90-26
… estimated maximum cost in the bond resolution (11 Opns St Comp, 1955, p 22; 13 Opns St Comp, 1957, p 160; 16 Opns St Comp 1960, p 300; 22 Opns St Comp 1966, pp 581 and 636; 25 …
https://www.osc.ny.gov/legal-opinions/opinion-90-26XIX.1 Overview – XIX. Project Costing (PCIP)
… Activity ID to represent a specific capital project, even when funded in whole or in part by a federal grant. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1-overviewGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… nonexchange transactions. A nonexchange transaction is one in which a government receives (or gives) value without directly giving (or receiving) equal value in exchange. There is no clear link between services provided … accrual basis of accounting. Modified accrual will be used in preparing your annual financial report to the State …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsState Agencies Bulletin No. 1888
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 1974
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseAccounts Payable Advisory No. 70
… Subject : Emergency Check Production Reference : Guide to Financial Operations … checking account (“A” Warrant checks) if the State’s check printing facilities close due to an emergency. In such an event, the State will process check payments normally with the exception of two check …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventDiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
… million less than in August 2019. This drop in revenue is similar to the decline in July of 8.2 percent, though much less extreme than the early months of the pandemic when … by Region (for detailed monthly breakdown) Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-augustOpinion 2010-4
… therefrom (Town Law § 176 [21]; see e.g. 2008 Ops St Comp No. 2008-3; 2003 Ops St Comp No. 2003-4, at 10; cf . … ambulance service 1 may contract to obtain that service from another city, town, village or fire district that has in … connection with which the services of firefighters may be required ( id .). 2 Public Health Law § 3001 (2) defines …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Opinion 98-18
… and first aid squad) GENERAL MUNICIPAL LAW, §209-b(4); PUBLIC HEALTH LAW, §3008(7): Subdivision 7 of section 3008 of the Public Health Law does not provide an alternative means for a …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Monsey Fire District – Board Oversight (2020M-62)
… consecutive years, an annual update document (AUD), which is a required annual financial report, was not properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Town of Varick – Water and Sewer Operations (2021M-46)
… intermunicipal agreements and vendor contracts. Develop a fair and equitable method for allocating costs among the …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46State Agencies Bulletin No. 1819
… Purpose The purpose of this bulletin is to inform agencies of the content information for the 2019 Form 1042-S. Affected … Scholarship, employed as an Honoraria, or taking advantage of a treaty between their country and the U.S. with wages in … The purpose of this bulletin is to inform agencies of the content …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1819-form-1042-s-foreign-persons-us-source-income-subject-withholdingTravel Advisory No. 11
… Allowed Values for Processing Payments in SFS - Expense Types Added the following expense types: Due to State Offset Due to State Adjustment XIII.10 … Card Reconciliation Chapter XIII, Section 9, Expense Types Attachment – Allowed Values for Processing Payments in …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsOpinion 90-37
… use of property by the higher offeror, although lawful, is objectionable or less desirable to the community. It may, however, accept a lower offer if it is determined that the use proposed will ultimately bring the greatest amount of revenue to the village. This is in reply to your letter concerning the proposed sale of …
https://www.osc.ny.gov/legal-opinions/opinion-90-37State Agencies Bulletin No. 1480
… any reason or whose Direct Deposit is reversed due to an overpayment Background The Statewide Financial System will be … not be available to process a Report of Check Returned for Refund or Exchange (AC-230) until approximately five (5) … after the SFS blackout period ends. AC-230s to reverse the overpayment in PayServ will continue to be received and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1480-direct-deposit-returns-and-reversals-during-statewide-financial-systemState Agencies Bulletin No. 1553
… any reason or whose Direct Deposit is reversed due to an overpayment Background The Statewide Financial System will be … not be available to process a Report of Check Returned for Refund or Exchange (AC-230) until approximately five (5) … after the SFS blackout period ends. AC-230s to reverse the overpayment in PayServ will continue to be received and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1553-direct-deposit-returns-and-reversals-during-statewide-financial-system