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GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines for nonexchange … transactions. A nonexchange transaction is one in which a government receives (or gives) value without directly giving … nonexchange revenues (for example real property taxes. Government-mandated nonexchange transactions (for example …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsNYS Comptroller DiNapoli: Beware Text Message Scam Targeting Retirees
… New York State Comptroller Thomas P. DiNapoli today warned retirees … other communications that purport to come from the state’s retirement fund and the Office of the State Comptroller, … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-beware-text-message-scam-targeting-retireesOpinion 91-28
… bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Water Fund (use of profits for general … transferred from the water fund pursuant to that statute and used for any lawful village purpose (see 1968 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Opinion 89-46
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Eligibility (U.S. citizenship) ZONING AND … The qualifications for holding a town office are contained in Public Officers Law, §3 and Town Law, §23. Public Officers …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Member E-News Archive — 2023
… for a Pension or Mortgage Verification Letter How School Employees Earn NYSLRS Service Credit Retirees Can Use Retirement Online to View Pension Pay … 2023 NYSLRS and Comptroller DiNapoli Visit the New York State Fair COLA Information is Available for Eligible …
https://www.osc.ny.gov/retirement/publications/member-e-news-archive-2023Opinion 93-14
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … part of a property owner, a county may not be compelled to construct sewer extensions. This is in reply to your … properties. You also indicate that while these properties do not pay the sewer rents imposed to finance the cost of …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 97-9
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Disclosure of Interest (negative impact of zoning change on … code of ethics, violate the spirit and intent of the statute, are inconsistent with public policy, or suggest … benefit the planning board member because the value of his property was less likely to be adversely affected than if the …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 97-25
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … review board members represent that they will not perform compensated services for applicants to the board … part of a member of the town's architectural review board. You state that the board member in question is a sign maker …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 91-29
… Firemen's Benevolent Associations (use of tax moneys for an eye care plan, hospital telephone and television … benevolent association) -- Treasurer's Powers (liability for tax moneys) INSURANCE LAW, §§9104, 9105; NOT-FOR-PROFIT CORPORATION LAW, §§717(a), (b), 720(a)(1), …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 90-43
… -- Death Benefits (eligibility of children) GENERAL MUNICIPAL LAW, §208-f: The special accidental death benefit … our opinion concerning section 208-f of the General Municipal Law. This provision provides for a special …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Opinion 95-10
… (duty of town to erect fences around certain cemeteries and burial grounds) TOWN BOARD -- Powers and Duties (erection of fences around certain cemeteries and … of its use by town residents for fourteen years. In the case of a cemetery in the second class described in section …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Opinion 88-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … the corporation and the village. In this regard, you state that the board member's duties with the corporation do …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Opinion 2007-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE … as well as “base salary.” These amendments were “[b]ased on the same parity logic which supported” the original salary …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 90-11
… did not apply to state and local governments ( National League of Cities v Usery , 426 US 833, 96 S Ct 2465, 49 L … 83 L Ed2d 1016, reversed its earlier decision in National League of Cities , supra and held that the FLSA applies …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Opinion 2005-5
… in a particular plan within the System may fluctuate from year to year based on a number of factors, including investment …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 90-27
… board of trustees may, by resolution, authorize the sale or transfer of the fire house and fire equipment owned …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Cost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… Town and village courts play a vital role in the New York State Unified Court System, as … surcharges and civil fees. The financing of justice courts is a local responsibility and maintaining a court may pose … of all justice court matters arising in the village. What needs to happen The village board must abolish the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsOpinion 88-55
… No, 8400/87). Further, an incorporated fire company's use of funds is subject to the applicable provisions of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Opinion 89-35
… -- Powers and Duties (transfer to town comptroller) TOWN LAW, §§20(3)(b), 29, 34, 124, 125; MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), 10(1)(ii)(d)(3), 23(2)(f); LOCAL …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Opinion 2007-1
… that the paratransit services at issue in the instant case likewise fall within the professional service exception. …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1