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Opinion 2009-2
… of the full valuation of taxable real property in the area of the town outside of any villages. You ask whether the … any villages and partly by the lands benefited thereby, (2) wholly by the area of the town outside of any village, or … No. 89-54, at 122; 1986 Ops St Comp No. 86-45, at 74). 2 Town Law § 209-q (13) (a), as amended by chapter 512 of the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 91-19
… -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- Powers and Duties (authority of fire district to make gift to fire company) CONSTITUTIONAL LAW -- Gifts and Loans (authority of …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 90-52
… -- Powers and Duties (publication of minutes of town board meeting); (publication of State Comptroller's report of … clerk is required to record in the minutes of a town board meeting the name of each member of the board who is present, … duty to record the names of other persons attending the meeting. A decision to publish the minutes of a town board …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Opinion 2007-4
… agreement) VILLAGE LAW §§5-506, 5-532; MUNICIPAL HOME RULE LAW §10(1)(ii)(e)(3): A village may not hold the … fund). Moreover, a village may not, pursuant to its home rule power, provide for the proposed reserve fund by local … the statutory village budget process (see Municipal Home Rule Law §10[1][ii][e][3]; Village Law §5-532), or …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 2008-3
… to transfers to certain other reserve funds, there is no express or implied authority for a fire district to otherwise …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 92-22
… by or on behalf of the village. August 17, 1992 Eugune J. Murray, Mayor Village of Rockville Centre …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 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-97-20Overview – Employer Contributions and Rates
… Fund (the Fund) holds and invests the money used to pay NYSLRS benefits. As a participating employer, your annual … benefits can be paid. To calculate your annual invoice and bill you for a portion of the cost of your employees’ …
https://www.osc.ny.gov/retirement/employers/contributions/overviewInformation 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
… to view and analyze a tenyear window of New York State local government finances …
https://www.osc.ny.gov/local-government/interactive-dataIX.7.K Record Retention – IX. Federal Grants
… State agency retention and access to records must be in full compliance with all applicable federal laws, rules and regulations (e.g., for … State agency retention and access to records must be in full compliance with all applicable federal laws …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionWho 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-responsibleXI.11 Overview – XI. Procurement and Contract Management
… This section provides information related to unique requirements and specific contract transactions not covered in other sections of this chapter. Guide to Financial Operations REV. 03/19/2012 … This section provides information related to unique requirements and specific contract transactions not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/x11-overviewVII.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-overviewXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… of $40,000 Infrastructure Assets in excess of $1,000,000 For major construction projects, the $100,000 capitalization … capital expenditures rather than the individual assets. For bulk purchases of furniture, equipment, etc., the … from the entity or from other rights and obligations. For intangible right-to-use lease and subscription-based …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureNew York State Comptroller Thomas P. DiNapoli Statement on the Governor's Budget Proposal
… "The state has to close a more than $6 billion budget gap and is contending with a significant jump in Medicaid spending. Notably, the state's fiscal problems arise at a time when our economy … The state has to close a more than $6 billion budget gap and …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-budget-proposalValue Pharmacy, Inc.
… On January 28 2015 the Office of the State Comptroller commenced an audit …
https://www.osc.ny.gov/state-agencies/audits/2019/03/27/value-pharmacy-incPublic Posting of Certain Contracts
… which are otherwise subject to the approval of the State Comptroller. Memo Bill Text Status … which are otherwise subject to the approval of the State Comptroller …
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