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Opinion 95-11
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … it is a well established rule of construction that meaning and effect should be given to all the statutory … as superfluous when they may be given a distinct, separate meaning (McKinney's Statutes, §231; Orange and Rockland …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 91-31
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS - …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Opinion 94-14
Whether in light of recent amendments to the General Municipal Law GML the IDA may provide further financial assistance for the continued development of projects related to the earlier projects
https://www.osc.ny.gov/legal-opinions/opinion-94-14Opinion 88-54
… opinions superseded to the extent inconsistent. You ask about the extension of a consolidated water district where a …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Area #1 – IT Policy – Information Technology Governance
… assign key responsibilities and explain the consequences of policy violations. The governing board should provide … environment should dictate the content and number of policies necessary. A small entity with uncomplicated, … operation. While IT policies will not guarantee the safety of your IT system, a lack of appropriate policies …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyWhat to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-osc-audit-051524.pdfFiscal Stress Monitoring System Briefing for Local Governments
Presenters from the Office of the State Comptroller will provide you with the critical information regarding your fiscal score release in September. Please note that this score release is for 12/31 fiscal year-end local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-091223.pdfFiscal Stress Monitoring System Briefing for Local Governments
Presenters from the Office of the State Comptroller will provide you with the critical information regarding your fiscal score release in September. Please note that this score release is for 12/31 fiscal year-end local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-local-governments-09-09-22.pdfFiscal Stress Monitoring System Briefing for Local Governments Presentation
Presenters from the Office of the State Comptroller will provide you with the critical information regarding your fiscal score release in September. Please note that this score release is for 12/31 fiscal year-end local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-local-governments-09-16-21.pdfFiscal Stress Monitoring System Briefing for Local Governments
Presenters from the Office of the State Comptroller will provide you with the critical information regarding your fiscal score release in September. Please note that this score release is for 12/31 fiscal year-end local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-091224.pdfDiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… Comptroller Thomas P. DiNapoli today announced the arrest of former Almond Volunteer Fire Department Treasurer Sally … on you to safeguard and use contributions appropriately. My office will continue to work with law enforcement … out public corruption and hold wrongdoers accountable. I thank the New York State Police and Allegany District …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsOperational Advisory No. 27
… Confirmation Reference: Guide to Financial Operations (GFO), Chapter XIV, Section 2 - Obligation, Accounting and … Date, as defined in the Guide to Financial Operations (GFO), Chapter XIV, Section 2 - Obligation, Accounting and … For additional information, agencies can refer to the GFO, Chapter XIV, Section 2 - Obligation, Accounting and …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationOpinion 95-22
… Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to purchase exercise equipment) INSURANCE LAW, … Association may not expend foreign fire insurance tax moneys to purchase exercise equipment for use generally … Benevolent Association may expend foreign fire insurance tax moneys to purchase certain exercise equipment to be used …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 95-21
… own motion, or whether such a proceeding may be initiated only upon petition. Town Law, §206 authorizes towns to … own motion or whether such a proceeding may be initiated only upon petition …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Opinion 94-21
… class of, purchase orders. You ask whether there is any statutory requirement that two signatures be obtained to … town supervisor shall encumber applicable appropriation account balances at the close of each fiscal year, to the extent of any unpaid obligations. Section 110 further provides that …
https://www.osc.ny.gov/legal-opinions/opinion-94-21XII.8.H Voucher Mass Approval – XII. Expenditures
… agencies to mass approve other vouchers. Agencies should contact Bureau of State Expenditures’ Internal Control … accordance with State Finance Law §§ 109 and 110. For more information on certification requirements, please refer to … must have submitted the annual certification form to the Comptroller certifying the internal controls over the payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… completed. Grants Date the payment is due as specified by the grant agreement or if stated in legislative language, the date authorized by the Division of the Budget. Prepayments (e.g., Insurance, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersOpinion 88-73
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… discussed in the opinion. AMBULANCE SERVICE -- Contracts (by village with same entity with which town contracts) … be noted, however, that since services contracted for by a town under section 122-b are provided and financed on a …
https://www.osc.ny.gov/legal-opinions/opinion-88-69State Agencies Bulletin No. 2357
… Purpose: The purpose of this bulletin is to inform agencies of the July 2025 … Lag 07/24/2025 08/21/2025 Eligibility Criteria: Employees in Bargaining Unit 06 who receive Earnings Code HZ5 and/or … July 2025 Amount Hazard Duty MC Straight Time (HZ5) $0.75/hour $1.00/hour Hazard Duty MC Overtime (HZ6) $1.13/hour …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designated