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Opinion 96-21
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … the installation of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 97-15
… a special district for the operation and maintenance of street lighting. You ask whether a county may establish a … be assessed for the cost of operating and maintaining street lights. Article 5-A of the County Law (§250 et seq … for which districts may be established within counties. Street lighting is not one of the listed purposes ( cf . Town …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 97-10
… the issues discussed in the opinion. PUBLIC CONTRACTS -- Installment Purchase Contracts (authority to use for … subdivisions, including fire districts, to enter into "installment purchase contracts" in accordance with the … among other things, the procedures for entering into installment purchase contracts (see 2 NYCRR Part 39). For …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Opinion 98-13
… Building (use of to display historical material) -- Public Museum (establishment of by town) -- Contracts (with museum registered by regents) LOCAL LAWS -- Fees (imposition … TOWNS -- Powers and Duties (establishment of public museum); (use of town building to display historical …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 97-7
… that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (court and trust funds) COUNTY TREASURER -- … and Duties (receipt of unclaimed court and trust moneys) ABANDONED PROPERTY LAW, §§600, 1404: Moneys held by a county …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 95-12
… a local government is defined to include municipal corporations, school districts, BOCES, district corporations, special improvement districts, public libraries … is a bank that has been organized under the National Bank Act (12 USC §21 et seq .). Such an association operates …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Opinion 2000-22
… service) -- Legal Services (contract with town attorney's law firm); (town attorney or town attorney's law firm representing clients before town agencies) GENERAL … in a pre-existing contract between the town and his or her law firm. The attorney, however, would be required to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Opinion 2002-10
… cemetery (authority of town to acquire by gift as historic property) HISTORIC PRESERVATION -- Privately-owned cemetery (authority of town to acquire by gift as historic property) TOWNS -- Powers and Duties (acceptance of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Opinion 99-13
… Town of Clarkstown , 80 AD2d 846, 444 NYS2d 670; 1986 Opns St Comp No. 86-42, p 69; see also Executive Law, §381[2]). … New York , 30 AD2d 400, 292 NYS2d 145 affd 24 NY2d 1036, 303 NYS2d 80; NY Const, art I, §11; US Const, 14th Amd; 9 McQuillin, Municipal Corps., §§26.36, 26.60; 1983 Opns St Comp No. 83-70, p 81). Each situation must be examined on …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Opinion 2001-6
… use foreign fire insurance tax monies to buy a computer a fax machine and a refrigerator for department use …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6VIII.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 Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-accounts-payable-journal-vouchers-general-ledger-journal-entriesV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… entity has been created by statute, then it may be a candidate for a GL BU. Appropriation recipient – If an … entity receives its own appropriation, then it may be a candidate for a GL BU. Fiscal year – If an entity has a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuII.3.C Budget Execution – II. New York State Financial Accounting
… travel, contractual services, equipment, fringe benefits, etc.). Guide to Financial Operations REV. 01/28/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3c-budget-executionAbout this Report – 2022 Financial Condition Report
… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … economic and demographic trends affecting the State. This report fills an information need not met by the traditional, …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportVolunteer Firefighters – Travel and Conference Expense Management
… Volunteer firefighters are also eligible for reimbursement of certain expenses incurred while attending training schools and courses of instruction for firefighters. General Municipal Law 12 authorizes the governing board of a municipal corporation or fire district to provide for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersManual Reporting – Enhanced Reporting
… With manual reporting, you enter data directly into Retirement … check Enhanced Reporting Resources for quicks guides on Manual Reporting. Please note: if you need to report an …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingAccessing Retirement Online – Enhanced Reporting
… reporting support materials. For password resets or technical questions about using the system: Call the … 8:00 am and 4:30 pm Eastern Time or use the help desk form . Rev. 2/23 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/accessing-retirement-onlineThanksgiving Day Message from State Comptroller DiNapoli
… time for celebrating all of the blessings in our lives and to remember those who are not as fortunate. I want to express my deep gratitude to my colleagues at the Office of the State Comptroller and … time for celebrating all of the blessings in our lives and to remember those who are not as fortunate …
https://www.osc.ny.gov/press/releases/2014/11/thanksgiving-day-message-state-comptroller-dinapoliState Comptroller DiNapoli Statement on Expansion of Geneva-Based RealEats into New Facility
… story. It is meeting the growing consumer demand for healthy, easy-to-prepare dinner options that arrive at your …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-expansion-geneva-based-realeats-new-facilityA Statement from Comptroller DiNapoli on the Murder of George Floyd
The brutal killing of George Floyd is yet another traumatic example of the profound pain and damage wrought by racial injustice
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floyd