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Opinion 88-55
… the issues discussed in the opinion. FIRE COMPANY- Powers and Duties (submission of books and records for audit) FIRE PROTECTION AND PREVENTION -- Contracts (requiring submission of fire … has authority to audit or require the audit of the books and records of the incorporated fire company which …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Opinion 92-24
… a paid circulation; and (5) be entered as second class mail matter (see General Construction Law, §60; Public … published in the town and entered as second class mail matter, the town board must consider any paper published …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Opinion 97-14
… FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: Unless … expenditures to purchase furniture for a recreation room and a trophy case for a meeting room for department use. You … a trophy case in the department's meeting room, and to pay for furniture for the department's recreation …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Opinion 97-3
… the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, … Tax Law does not authorize a village to waive interest and penalties on taxes which became a lien prior to January …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 91-51
… may temporarily advance county sewer district user fees and benefit assessments to any other county fund in the … for general county purposes moneys collected as user fees and benefit assessments on behalf of a county sewer district. … by article 5-A of the County Law. The cost of establishing and maintaining the district may be financed by means of …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 98-9
… that the town has established an ambulance district and contracted with a not-for-profit ambulance company to … to the ambulance company pursuant to the contract and that no provision has been made for the imposition of … making use of the company's services within the district and provide for the payment of that fee to the company. Town …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 2002-15
… opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and Duties (maintenance of town hall as townwide charge); … Whether the cost for street lighting in a town and maintaining a building used as town hall are raised by …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 2001-13
… Speakerkits , 832 NY2d 814, 611 NYS2d 488; New York State Pub. Empls. Fedn. v City of Albany , 72 NY2d 96, 531 NYS2d … and will not be given effect (see, e.g., Incorporated Village of Nyack v Daytop Village Inc. , 78 NY2d 500, 577 NYS2d 215). Sections 1600 and …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13Opinion 2000-9
… the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees (compensation for executive director); … (performance evaluation program) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to make payment pursuant to performance evaluation program) WORDS AND PHRASES -- Compensation (as including salary and certain …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9DiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution
… in a $117,120 embezzlement case uncovered in an audit and investigation by State Comptroller Thomas P. DiNapoli. … was sentenced to six months in jail, five years probation and ordered to pay $117,120 in restitution following her … January guilty plea to grand larceny in the third degree and falsifying business records in the first degree, both …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionXIX.2.C.1 Statewide Standard Activities – XIX. Project Costing (PCIP)
… activities for the PCIP, including their descriptions and guidance to support when each activity should be used … number of standard activities that are unique to DOT and begin with “DOT”, all other standard activities are … For questions or clarifications about the descriptions and guidance, please reach out the SFS Help Desk . Standard …
https://www.osc.ny.gov/state-agencies/chapter-xix/xix2c1-statewide-standard-activitiesComptroller DiNapoli: Positive Financial Indicators in Middletown
… Improving economic conditions and positive budget trends have created a healthy outlook for … The report is part of DiNapoli’s fiscal stress initiative and is the latest in a series of fiscal profiles on … city has developed into the economic engine of the region and doesn’t show any signs of slowing down,” said DiNapoli. …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletownV.2 Governance – V. Chart of Accounts (COA) Governance
… (COA); cost center mapping; commitment control (KK); and combination edits. COA consists of the business unit … recording, budget control, financial/statistical analysis, and reporting. Cost Center Mapping consists of crosswalks of … (SW), Division of the Budget (DOB) spending plan, and agency-specific KK budget definitions and KK trees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceDiNapoli: Son Who Left His Dad’s Body In Morgue Sentenced For Stealing His Retirement Payments
… for concealing his father’s death to collect his pension and Social Security payments. “This case is a warning to … state pension funds,” DiNapoli said. “We are tracking you and you will be prosecuted. I thank District Attorney Brown and the Social Security Inspector General for their …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-son-who-left-his-dads-body-morgue-sentenced-stealing-his-retirement-paymentsSubmitting Payments for NYSLRS Members – Enhanced Reporting
… withdraw the funds electronically through the automated clearing house (ACH) system. Rather than sending a check, … payments can be sent to NYSLRS through the automated clearing house system …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/submitting-payments-nyslrs-membersXII.10.D Monitoring Moving Services – XII. Expenditures
… Section Overview and Policies: This section provides guidance on the requirements agencies must follow when procuring and paying for moving services from the Office of General … Services available under these contracts include planning and preparation, moving, disassembly, assembly and other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesVII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… best interest to use cost effective payment methods and to avoid the expenses associated with the State’s … process. State agency managers are required to develop and implement small dollar payment procedures using one of … the guidelines concerning the use of a cash advance and the required documentation. Petty Cash (Advance Account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesVII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… Voucher Entry screens, with the total dollar amount added to the printout, to DTF Treasury who will deposit the funds into the appropriate State bank account. Effective August 1, 2024, Treasury will only … checks money orders etc and any corresponding documents to DTF Treasury who will deposit the funds into the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsXIII.8 Overview – XIII. Employee Expense Reimbursement
… agreements, the Division of the Budget Guidance, and other sources. The following contains examples of some of … for which employees may be reimbursed. Professional Dues and Publication To be eligible for payment, the membership … be directly related to the employee's professional duties and the activities of the Business Unit, and the activity …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overview14th Annual Emerging Manager & MWBE Conference
… York State Common Retirement Fund (Fund) investment staff and partners. In a new virtual environment, this year’s … a better understanding of the Fund's investment process and manager selection. Small breakout sessions, while virtual, allowed our staff and partners to establish new relationships with highly …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/14-annual-conference