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Opinion 90-52
… in the minutes (see, e.g. Town Law, §§133, 236, 264, 265; General Municipal Law, §803). Town Law, §63 specifically …
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 … ambulance services agreement) REAL PROPERTY -- Sale (use of proceeds to establish fund for annual payments under … Whether a village may hold the proceeds of unneeded village real property sales to finance …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Research Vendor Information
… The links below provide access to information resources that a State contracting entity may … The links below provide access to information resources that a State contracting entity may …
https://www.osc.ny.gov/state-vendors/vendrep/research-vendor-informationOpinion 92-22
… proceedings) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (village comptroller representing owners of property located outside village in assessment review proceedings) GENERAL MUNICIPAL … LAW, §§800(2), 805-a(1)(c), (d): The comptroller of a village which prepares its own assessment roll may maintain a …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 92-32
… A town may purchase an historically significant railroad depot located within the town and immediately reconvey the depot, for fair and adequate consideration, to an historical … of surplus town funds to purchase an historical railroad depot located within the town, under the following …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 97-20
… Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise … to remodel and purchase appliances for the firehouse kitchen. You ask whether a volunteer fire department may … to remodel and purchase appliances for the firehouse kitchen. Sections 9104 and 9105 of the Insurance Law govern …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 2000-18
… DISTRICTS -- Powers and Duties (establishment of service award program by joint fire district); (authority for service award program established by joint fire district to provide … Municipal Law requires the political subdivision to fund the program (see also General Municipal Law §219[d]; Opn …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Opinion 2000-14
… the payments would be fully vested immediately in the teacher and available to the teacher prior to retirement; … public employers and public employees is provided for by article 14 of the Civil Service Law (§200 et seq.). It is … benefits for spouses and children of deceased active and retired employees was not "brought within the common …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 2002-2
… discussed in the opinion. VOLUNTEER FIREFIGHTERS - Service Award Programs (service credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) GENERAL MUNICIPAL LAW §§215(4), … (6), 217(c), 218(b), (c), 219(b), 219-a(2)(b): A service award program may provide for a participant to earn service …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Opinion 2001-2
… (2) A program sponsor may not require participation in a number of calls greater than the statutory minimum in order … a service award program sponsor require a greater minimum number of calls than that provided for in section 217(c) in … forth in GML §217(c), by making participation in a certain number of department responses a prerequisite for the award …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Opinion 2001-4
… for specified services plus hourly rate for revaluation work to be performed by appointive assessor); (salary … may be temporarily increased to reflect additional work involved in conducting a town-wide revaluation. You … for a limited, fixed number of hours and that the work in connection with the revaluation would cause an …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Information 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
… This interactive data visualization allows the public to view and analyze a tenyear window of New York State …
https://www.osc.ny.gov/local-government/interactive-dataX.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… on adding regular vendors to the SFS Vendor File, see guidance in Section 3 - Vendor Registration Overview of … not have an ongoing business relationship with the payee – i.e., the payee is receiving payment one time or for a very … must register in the SFS Vendor File before agencies can do business with them. However, in certain emergency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsIX.7.K Record Retention – IX. Federal Grants
… matters. Documentation of final acceptance by grantor and closure. Any other information that may be deemed relevant in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionVI.1.B Budget Overview – VI. Budgets
… The Budget Overview is an inquiry in Commitment Control that allows users to inquire upon and review all control budgets. The inquiry’s search criteria are as … The Budget Overview is an inquiry in Commitment Control that allows users to inquire upon and review all …
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 … position can be an effective approach to fulfilling the need for a thorough and deliberate audit of claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleXI.11 Overview – XI. Procurement and Contract Management
… provides information related to unique requirements and specific contract transactions not covered in other sections … provides information related to unique requirements and specific contract transactions not covered in other sections …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/x11-overviewVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… the appropriate types of transactions and required Vendor ID to be used on each AP Adjustment Voucher. New York State … is the primary source of information. The original voucher ID must be entered in the “Related Voucher” field in the AP … original vouchers is permissible only if the same Vendor ID was used on all the original vouchers. In this case only, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… Machinery and Equipment in excess of $40,000 Office Furniture and Equipment in excess of $40,000 Building and … rather than the individual assets. For bulk purchases of furniture, equipment, etc., the individual assets must exceed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructure