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IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… recording of tax receipts pursuant to various sections of law. These sections of law prescribe how and when tax … tax receipts are recorded to tax categories as organized in the Statewide Account Reporting Tree (RPT_SW_ACCOUNT) in SFS: Click here to download the table below as a Microsoft …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesOpinion 2002-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… This opinion represents the views of the Office of the State Comptroller at the time it was … of a joint service (General Municipal Law §119-o[2][i]). The agreement may be for a maximum term of five years, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12City of Troy – Budget Review (B21-5-10)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2021 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10Opinion 94-9
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … required by law to be published. Although section 214 does not define the word "newspaper", the word is defined in … prior to 1940 and through at least 1970. In this regard, we note that memoranda contained in the bill jacket for …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Opinion 2000-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Law §353-a, joint airports). Further, the extension of extra-territorial jurisdiction that is provided for in the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Opinion 97-15
Whether a county may establish a lighting district whereby benefited properties would be assessed for the cost of operating and maintaining street lights
https://www.osc.ny.gov/legal-opinions/opinion-97-15New Yorkers in Need: Homelessness in New York State
Having safe and adequate housing is a necessity.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-homelessness-nys.pdfOpinion 88-74
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- veterans memorial committee) ARTS AND CULTURAL AFFAIRS LAW, §57.07; COUNTY LAW, §226; GENERAL MUNICIPAL LAW, §§72, … constitutes a soldiers' monument corporation within this definition, in addition to the authority found in General …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 89-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … grant or reservation of power ( Mills v Sweeney , 219 NY 213; McCabe v Voorhis , 243 NY 401). There is no constitutional provision or general …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Opinion 90-19
… fire departments, section 10(1)(ii)(e)(3) of the Municipal Home Rule Law authorizes villages to adopt local laws which …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… Law Section 64 and individual city charters Libraries – For public libraries – Education Law Section 259(1); For special district libraries refer to the enabling …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionOpinion 2007-4
… for annual payments under ambulance services agreement) REAL PROPERTY -- Sale (use of proceeds to establish fund for … may not hold the proceeds of the sale of unneeded village real property in a separate fund to be used over the course … may hold the proceeds of the sale of unneeded village real property in a separate fund to be used over the course …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 2004-8
… the opinion. INSURANCE -- Health Insurance (reserve fund for) LOCAL LAWS -- Municipal Funds (reserve fund for health care benefits) GENERAL MUNICIPAL LAW §§6-n, 6-p; … by the village for health care benefits of its officers and employees. This is in response to your inquiry …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 96-19
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (joint … broad authority for municipal corporations and districts, in addition to any other general or special powers, to enter … and/or financing of the project. September 20, 1996 James E. Downey, Esq., Town Attorney Town of Plymouth 1 …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… self-insurers, the State Insurance Fund, and self-insured political subdivisions of the State. Sections 151 and 50(5) …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedOpinion 97-21
… the following: Every library or museum, other than a school library, which enjoys any exemption from taxation or … not appointed a separate treasurer and the municipal or school district treasurer has custody of library moneys, the …
https://www.osc.ny.gov/legal-opinions/opinion-97-21XII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… and Refurbisher Real Estate Salesperson Central Dispatch Facility Security or Fire Alarm Installer Coin …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsOpinion 96-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … moneys received from the sale must be placed in a reserve fund to amortize any outstanding obligations issued on behalf … a new town hall (see, also, e.g., McCabe v Voorhis , 243 NY 401; 1990 Opns St Comp No. 90-64, p 145, relating to the …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 97-11
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (authority to … financial disclosure requirements) GENERAL MUNICIPAL LAW, §§800(4), (5), 810(1), (3), 811(1); Public Housing Law, …
https://www.osc.ny.gov/legal-opinions/opinion-97-11