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Opinion 97-16
… of compensation) -- Powers and Duties (audit of claim for compensation submitted by assigned counsel) CLAIMS -- Audit (by county of claim for compensation by assigned counsel in amount fixed by court) -- Payment (without audit of claim for compensation fixed by court) COUNTY LAW, §§722, 722-b, …
https://www.osc.ny.gov/legal-opinions/opinion-97-16Opinion 97-10
… of firehouse) GENERAL MUNICIPAL LAW, §109-b: A fire district may not enter into a lease-purchase agreement … a contractor would build a firehouse on a concrete slab on fire district property and the fire district would make annual payments to the contractor … Whether a fire district may enter into a leasepurchase agreement and if …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Opinion 98-13
… by town) -- Contracts (with museum registered by regents) LOCAL LAWS -- Fees (imposition of for visiting town building … material); (contract with museum registered by regents) ARTS & CULTURAL AFFAIRS LAW, §§57.07, 61.05; EDUCATION LAW, … interest or value and historical material, and may, by local law, impose fees and charges for those who visit the …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 98-1
… or units of the State University (see also Governor's Bill Jacket, L 1991, ch 637, Letter of July 10, 1991 to the … a service. Several memoranda in the Governor's Bill Jacket for section 99-r support this conclusion. The … and individuals within the municipality" (Governor's Bill Jacket for L 1991, ch 637, Letter to Honorable Elizabeth D. …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Opinion 97-7
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … in the opinion. ABANDONED AND LOST PROPERTY -- Money (court and trust funds) COUNTY TREASURER -- Powers and Duties (unclaimed court and trust moneys) STATE COMPTROLLER -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 99-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance contracts) BONDS … Whether the maximum term of an energy performance contract to be entered into by a …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 93-22
… to remit a forfeiture of bail is not required in order for the Justice Court Fund to refund moneys erroneously … Court Fund reported bail forfeiture in the amount of $200 for a particular defendant. The justice, by letter, … [CPL] before they could process the claim. You have asked for our opinion in this matter. If this were a true case of …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Opinion 94-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … require multiple signatures for all, or a reasonable class of, purchase orders. You ask whether there is any statutory … be obtained to authorize purchase orders in excess of $5000 in towns …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Opinion 2004-5
… FOREIGN FIRE INSURANCE TAXES -- Particular Uses (annuities for volunteer firefighters) INSURANCE LAW §§9104, 9105: … tax monies may not be expended to purchase annuities for the benefit of members of a volunteer fire company. You … insurance tax monies may be expended to purchase annuities for the benefit of members of a volunteer fire company. The …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 2002-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC … Whether a town may accept a gift of a privatelyowned family cemetery established during the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Opinion 2002-16
… CONSTITUTIONAL LAW -- Gifts and Loans (payments to not-for-profit corporation to publicize resources available in … expend publicity fund monies under a contract with a not-for-profit corporation, to advertise and publicize resources … coterminous village/town may enter into a contract for the payment of monies to a not-for-profit corporation for the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 2001-6
… of personal computer, facsimile machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless … a personal computer, facsimile machine and refrigerator for fire department use. You ask whether a volunteer fire … personal computer, a facsimile machine and a refrigerator for department use. Sections 9104 and 9105 of the Insurance …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Opinion 2000-8
… OF INTEREST -- Interest in Contract (county health commissioner as partner with a member of a not-for-profit … services to county) -- Medical Services (county health commissioner as partner with a member of a not-for-profit … MUNICIPAL LAW §§800(3), 802(1)(f): A county public health commissioner who has a real estate partnership with a member …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8VIII.1 Accounts Payable Journal Vouchers & General Ledger Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Most adjustments to payments and deposits should be submitted in either the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-accounts-payable-journal-vouchers-general-ledger-journal-entriesII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… statements consist of statements comprised of both governmentwide and fund financial statements and notes to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsNew York City’s Uneven Recovery: Youth Labor Force Struggling
… restrictions and depressed activity especially among the restaurant, retail and recreation sectors that hindered the … . 5 OSC, New York City Restaurant, Retail and Recreation Sectors Face Uphill …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-strugglingXII.8.B Matching – XII. Expenditures
… information is optional on all purchase order lines for commodities. Vouchers that reference purchase order lines for commodities will be matched against the purchase order … requirements will help to ensure vouchers are appropriate for payment. In addition, the Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingVII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… or not, should be corrected by submitting an AP voucher for reimbursement to bring the account in balance. Pursuant … and Submittal of this Guide to replenish the advance for un-reimbursed payments. Online Business Units should use … Overages In rare instances, overages can be accounted-for as 'unearned' check payments to payees where such check …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesThanksgiving Day Message from State Comptroller DiNapoli
… Thanksgiving is a time for celebrating all of the blessings in our lives and to … Thanksgiving is a time for celebrating all of the blessings in our lives and to …
https://www.osc.ny.gov/press/releases/2014/11/thanksgiving-day-message-state-comptroller-dinapoliDiNapoli: Read the Fine Print on Your New Gift Card
… inactivity fees, consumers should still ask whether fees apply. DiNapoli also reminds recipients to spend their new … rebates to disclose whether they will be issued in the form of a gift card and whether any fees will apply to those cards. Rebate cards are not all covered by the …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-card