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Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)

… 2025 Understanding the Audit Area Counties are authorized to share some of their sales and use tax collections with … the Town. As a result, it is important for Town officials to accurately budget for and allocate sales tax revenue to maintain equity among taxpayers. During the audit period, …

https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62

Operational Advisory No. 27

… Subject: Accounting Date Policy Change Confirmation Reference: Guide to Financial … be changing the policy regarding the use of Accounting Date in the Statewide Financial System (SFS). This notice … issued on December 1, 2016. The definition of Accounting Date, as defined in the Guide to Financial Operations (GFO), …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmation

Opinion 98-9

… fix a schedule of municipal fees or charges to be paid by persons requesting the use of those services. Absent action … on a town-wide basis or within an ambulance district, persons within the town or the ambulance district must … provision has been made for the imposition of user fees on persons requesting the use of the services provided by the …

https://www.osc.ny.gov/legal-opinions/opinion-98-9

Opinion 91-7

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in which district may contract for provision of) FIRE PROTECTION DISTRICTS -- Ambulance Service (by fire … under which the emergency rescue and first aid squad of a village fire department may provide general ambulance …

https://www.osc.ny.gov/legal-opinions/opinion-91-7

Opinion 2002-5

… rights for open space preservation. If the reserve fund is established for the purchase of development rights of a specific parcel, the establishment of the fund is subject to permissive referendum requirements. If the fund is established generally for acquisitions of rights in land …

https://www.osc.ny.gov/legal-opinions/opinion-2002-5

Opinion 88-30

… to a district water system in the proper exercise of its police powers. (2) The costs of establishing and operating … charge upon all the properties in the district. This is in response to your inquiry concerning the authority of a town … stated as follows: "It is the commonest exercise of the police power of a state or city to provide for a system of …

https://www.osc.ny.gov/legal-opinions/opinion-88-30

Opinion 89-19

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE LAW AND RULES, §§8017(a), 8022; … Whether a county department of social services is subject to the fees prescribed by …

https://www.osc.ny.gov/legal-opinions/opinion-89-19

What 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.pdf

Fiscal 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.pdf

Opinion 93-5

… New York , 214 NY 1; Metcalf v City of New York , 49 Hun 607, 1 NYS 873; Consolidated Edison Company of New York v …

https://www.osc.ny.gov/legal-opinions/opinion-93-5

Opinion 93-13

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … delegated to the municipal corporation by the Legislature (NY Const, art IX, §1; Sonmax v City of New York , 45 NY2d … which impairs the powers of any other public corporation (NY Const, art IX, §2[d]; Municipal Home Rule Law, §§10[5], …

https://www.osc.ny.gov/legal-opinions/opinion-93-13

Opinion 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-97-3

Opinion 97-17

… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure … The phrase "local officer or employee" is defined, in relevant part, as "the heads (other than local elected …

https://www.osc.ny.gov/legal-opinions/opinion-97-17

Opinion 92-49

… constituting park facility) REFERENDUM - Permissive (need for when town leases land for recreational trail) TOWN LAW §§81,220: A proposed lease of real property for use as a town recreational trail is subject to permissive … the proposed recreational trail would constitute a park for the provisions of law relating to the holding of a …

https://www.osc.ny.gov/legal-opinions/opinion-92-49

Opinion 92-40

… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (imposition of … or fees, however, may not be imposed to generate revenues in excess of such cost for the purpose of offsetting the general cost of county government. This is in reply to your letter concerning user fees imposed for the …

https://www.osc.ny.gov/legal-opinions/opinion-92-40