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Mid-Year Update to the Approved Budget for Fiscal Year 2021-22 and Multi-Year Financial Plan for Fiscal Years 2021-22 through 2024-25 (As of September 30, 2021)
The New York Local Government Assistance Corporation presents an update to the Corporation’s annual budget for fiscal year 2021-22
https://www.osc.ny.gov/files/debt/pdf/lgac-midyear-update-2021-22.pdfMid-Year Update to the Approved Budget for Fiscal Year 2020-21 and Multi-Year Financial Plan for Fiscal Years 2020-21 through 2023-24 (As of September 30, 2020)
The New York Local Government Assistance Corporation presents an update to the Corporation’s annual budget for fiscal year 2020-21
https://www.osc.ny.gov/files/debt/pdf/lgac-midyear-update-2020-21.pdfMid-Year Update to the Approved Budget for Fiscal Year 2019-20 and Multi-Year Financial Plan for Fiscal Years 2019-20 through 2022-23 (As of September 30, 2019)
The New York Local Government Assistance Corporation presents an update to the Corporation’s annual budget for fiscal year 2019-20
https://www.osc.ny.gov/files/debt/pdf/lgac-midyear-update-2019-20.pdfAccounting for Registrar Fees By City Clerks, Town Clerks and Village Clerks Who Are Unsalaried Registrars of Vital Statistics and Accounting for Emergency Disaster Work
Accounting for Registrar Fees By City Clerks, Town Clerks and Village Clerks Who Are Unsalaried Registrars of Vital Statistics and Accounting for Emergency Disa
https://www.osc.ny.gov/files/local-government/publications/pdf/disaster.pdfNew York State Comptroller Thomas P. DiNapoli Hanukkah Message
… and be reminded that positive change can and will come.” …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-hanukkah-messageDiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… with public money,” said DiNapoli. “It is alarming that my office continues to uncover instances such as this where … and District Attorney Friedman for working closely with my staff to make sure this individual is held accountable for …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsOpinion 88-16
… is the declining balance method ( see Shepard v. City of New York , 216 NY 251, 110 NE 435; Haffey v. Lynch , 193 NY … principal. From that point on, interest is computed on the new principal balance which reflects the original judgment … not constitute the total amount of the execution ( Famous Pizza Ltd. , 119 AD2d 721, 501 NYS2d 135). Furthermore, the …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Opinion 91-12
… of the fire company. You ask whether moneys raised by a volunteer fire company that is part of a village fire department is property of the village or the fire … Whether moneys raised by a volunteer fire company that is part of a village fire department is property of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 90-61
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Preemption (financing town … -- Assessments (authority to impose benefit assessments in water supply district) -- Water Supply Districts … basis. Town Law, §§202 and 202-a provide the manner in which assessments shall be raised in town special …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Opinion 90-23
… Local Finance Law is explained as follows: This section is new. Section 12 of article 8 of the State Constitution …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 90-10
… -- Powers and Duties (trimming or removal of trees) LOCAL LAWS -- Streets and Highways (highway superintendent's … advisory councils and conservation boards) HIGHWAY LAW, §§140(1),(2), 153; GENERAL MUNICIPAL LAW, §§239-x, … Comp, No. 85-6, p 6; see also Luceri v County of Orange , 144 AD2d 444, 534 NYS2d 9). Therefore, a town is under a duty …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Opinion 90-13
… pipe for a village sewer project in conjunction with a DOT road reconstruction project. This is in reply to your … a planned New York State Department of Transportation (DOT) road renovation project. You have informed us that DOT would incorporate the work required for the sewer project …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Opinion 2007-5
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Fund Transfers (referendum … Capital Reserve Fund (referendum requirements for transfer in counties) REFERENDUM -- Permissive (need for transfer of monies from capital reserve fund in county) GENERAL MUNICIPAL LAW § 6-c: With limited …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 96-10
… a capital reserve fund established for the acquisition of new equipment into the general fund. General Municipal Law, … a capital reserve fund established for the acquisition of new equipment into the general fund …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 96-1
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … 10% of the total assessed valuation of the town, the prior consent of the State Comptroller will be required for the … Similarly, pursuant to Local Finance Law, §104.10(6), no fire district meeting those criteria may issue bonds, bond …
https://www.osc.ny.gov/legal-opinions/opinion-96-1IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… of an existing asset with a similar asset. (An old air conditioning system is replaced by a new air conditioning system) 60510 Building Improvements An … Law. The ‘Project’ Chatfield is used to compliment charges to this expense category. This account includes: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsVI.1.A Budgetary Chartstrings – VI. Budgets
… SFS Job Aid: JAA-KK215-018 – Using Tree Viewer published to SFS Coach. SFS Coach is accessible from the SFS home page … for each entity that maintains and reports on its own transactional data. A BU is a required configuration item … State Level 2 : Budgetary Department Level 3 : Range of transactional Department values The Statewide Department …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsII.3.D Evaluation – II. New York State Financial Accounting
Throughout the fiscal year the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures against financial plan projections
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationConclusion – Travel and Conference Expense Management
… The lack of effective controls over travel and conference expenses will create an opportunity for questionable or possibly fraudulent expenses to occur and not be detected. The managers of each organization should … minimize the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionState Agencies Bulletin No. 1772
… inform agencies that employees with NYSPO access can opt out of receiving a paper Form W-2 statement. Affected … New York State Payroll Online (NYSPO) who choose to opt out of receiving a paper Form W-2 statement are affected. … the following requirements are met: All employees who opt out of receiving a paper Form W-2 statement must provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1772-new-york-state-payroll-online-nyspo-electronic-delivery-2019-form-w-2