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Opinion 2006-7
… LAW §§198(10-f), 198(12); GENERAL MUNICIPAL LAW §122-b: (1) A town may enter into an ambulance service contract on … emergency treatment (hereinafter, “alternative 3”); or (4) employ any combination of methods (1), (2) and (3). (Town … that it may choose that method of disposal ( id .). 4 We note that a public hearing must be held if the value of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Opinion 89-33
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … without prior audit by the board of trustees. Your inquiry makes specific reference to officers who are compensated on an hourly basis. If payment may be …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Find Opportunities to Do Business with New York State
… There are many online resources to help you find the state bid opportunity that’s right for you and your business. Contract Reporter - New York State’s official … There are many online resources to help you find the state bid opportunity thats right for you and …
https://www.osc.ny.gov/state-vendors/resources/find-opportunities-do-business-new-york-stateOpinion 97-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax moneys to make reasonable expenditures to …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 2000-7
… having a population of 200,000 or less) GENERAL MUNICIPAL LAW §§801, 802(1)(b),(j), (2)(a): A member of the board of … a population of more than 200,000. General Municipal Law, article 18 (§800 et seq.) contains provisions relative … is also deemed to have an interest in contracts of a firm, partnership or association of which the officer or …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Local Government
… Find information about local audits property tax cap Fiscal Stress Monitoring System local government data and resources for local officials …
https://www.osc.ny.gov/local-governmentInformation 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
… allows the public to view and analyze a tenyear window of New York State local government finances …
https://www.osc.ny.gov/local-government/interactive-dataVI.1.B Budget Overview – VI. Budgets
… inquire upon and review all control budgets. The inquiry’s search criteria are as follows: Business Unit (required) Ledger Group (required) Chartfield Values (optional – used to narrow down your search) For additional instruction on this topic, visit job …
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-responsibleWhat is a Defined Benefit Plan?
… Defined benefit plans provide several advantages over the 401(k)-style plans offered by many private employers. … may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from … Risk Investment risk is pooled, so a market downturn does not affect benefits. Employee is responsible for all …
https://www.osc.ny.gov/retirement/members/defined-benefit-planXI.11 Overview – XI. Procurement and Contract Management
… provides information related to unique requirements and specific contract transactions not covered in other … provides information related to unique requirements and specific contract transactions not covered in other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/x11-overviewReport Types – Enhanced Reporting
… There are three report types you can submit in Retirement Online : the regular report, the adjustment report and the enroll/job report. You use the regular report … Three different report types can be submitted through Retirement Online the regular report the adjustment report and the enrolljob report …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-typesVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… of agency “cash advance” funds – a full or partial amount advanced to an authorized cash advance bank account is being …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewNew York State Comptroller Thomas P. DiNapoli Statement on the Governor's Budget Proposal
… broader impact of these proposals. The Medicaid Redesign Team is faced with the challenge of identifying $2.5 billion …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-budget-proposalThe Academy for New York State's Local Officials
… The Academy for New York States Local Officials provides the most relevant training on budgeting audits ethics and fraud …
https://www.osc.ny.gov/local-government/academyOvertime Limits – Enhanced Reporting
… For members of Tiers 5 and 6, the New York State Retirement and Social Security Law limits the amount of overtime pay included in the calculation of … of Enhanced Reporting A key feature of enhanced reporting is its ability to automatically track year-to-date totals for …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-limitsPublic Posting of Certain Contracts
… DiNapoli's Legislative Program Legislative Session 2025-2026: Public Posting of Certain Contracts – A.6707 (Solages) …
https://www.osc.ny.gov/legislation/public-posting-certain-contracts-0Notice of Reserve Funds
To provide increased transparency in school district fiscal operations by requiring publication of reserve funds and reserves funded by resolution
https://www.osc.ny.gov/legislation/notice-reserve-fundsCollege Choice Tuition Savings Program Appropriation
… (Weinstein)/S.8811 (Young) – Makes an appropriation for payment of services and expenses related to the administration of the College Choice Tuition Savings Program. Memo Bill Text … Makes an appropriation for payment of services and expenses related to the administration of the College Choice Tuition Savings …
https://www.osc.ny.gov/legislation/college-choice-tuition-savings-program-appropriation