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Opinion 2009-2
… as a part of the general levy for town purposes ( see 1989 Ops St Comp No. 89-54, at 122; 1986 Ops St Comp No. 86-45, at 74). 2 Town Law § 209-q (13) (a), … area of the town outside of any villages ( see e.g . 1987 Ops St Comp No. 87-27, at 43; Office of the State …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 2006-2
… This opinion represents the views of the Office of the State Comptroller at the time … -- Procedural Requirements (procedures when increase in maximum amount to be expended is funded by private contribution) WATER DISTRICTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 2002-5
… open space preservation) MUNICIPAL FUNDS-- Capital Reserve Fund (authority to establish for acquisition of development … -- Deposits and Investments (of monies in capital reserve fund) REAL PROPERTY -- Purchases (of development rights for … Insofar as here relevant, section 6-c defines the term "capital improvement" to include "land or rights in …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 2002-6
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements (whether … occupied for part of the year on) HIGHWAY LAW §205-a: A town highway may not be designated as a seasonal limited use … and, if the highway may not be so designated, whether the statute requires the upgrade and expansion of the highway, at …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 90-30
… of mortgage) CIVIL PRACTICE LAW AND RULES, §§8017, 8021; SOCIAL SERVICES LAW, §106-a: A county clerk is entitled to a … and/or a mortgage thereon on behalf of the social services district for the assistance and care of a person at public … for recording a duplicate original to the recording officer and pay the recording fees due that officer. This …
https://www.osc.ny.gov/legal-opinions/opinion-90-3020-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… Eligibility You will be eligible to retire with 20 or more years of creditable service, … date it is offered. Note: This benefit is not available to Tier 3 members. The Benefit With at least 20 years of … percent of your FAE. If you made voluntary contributions to PFRS, your benefit will also include an annuity purchased …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dOpinion 93-19
… in the opinion. COURTS -- Surrogate's Court (fees for certificate of adoption or certified copies of orders of … of adoption) SURROGATE'S COURT PROCEDURE ACT, §2402: A Surrogate's Court may not charge a fee for certificates of … adoption. This is in reply to your correspondence in which you requested our opinion regarding whether a fee should be …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Opinion 97-18
… on the sale of county property (see McCabe v Voorhis , 243 NY 401; Mills v Sweeney , 219 NY 213; Citizens For An Orderly Energy Policy v County of …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 90-7
… liable for the costs incurred under these provisions. The term "public entity" is defined broadly in subdivision 1(a) … provisions. The Public Officers Law, §18(1)(b) defines the term "employee" to include "any commissioner, member of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Seized Assets Program
… the New York Division of State Police properly accounts for seized assets and whether it obtains the requested share … 5,047 pending seized assets valued at $2.012 billion. Funds received from forfeited assets are to be used to … over to the Office of the State Comptroller’s Office of Unclaimed Funds. Individual troops did not always report …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programOpinion 94-10
… in this regard, it must be read together with article 5-G of the General Municipal Law (§119-m et seq.). General … for the custody of moneys for the joint commission by the chief fiscal officer of one of the participating municipalities (General …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 94-4
… the claim" that he or she approves the claim and that the services were actually rendered or the goods actually …
https://www.osc.ny.gov/legal-opinions/opinion-94-4CUNY Bulletin No. CU-740
… is to notify agencies of an automatic dues increase for employees represented by IUPAT, Local 1969 in Bargaining Unit T5. Affected Employees Employee represented by IUPAT, Local 1969 in … $50.48 $52.74 Agency Actions Agencies must notify affected employees. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-740-international-union-painters-and-allied-trades-iupat-localXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… may receive payment for expenses through direct deposit or check, depending on the preferred payment method in the … information in the SFS. OSC’s Bureau of Payroll Services issues periodic guidance to payroll officers on the … wants expense reimbursements deposited. Employees should check with their financial institutions to make sure they …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentCitizens Hose Company – Board Oversight of Financial Operations (2015M-157)
The purpose of our audit was to examine the Companys internal controls over its financial operations for the period January 1 2013 through December 16 2014
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsTown of Sidney – Budget Review (B4-15-18)
… expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town … County, issued debt totaling $2.5 million to liquidate a portion of the cumulative deficit incurred by the Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. New York …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… selected financial operations and the Justice Court for the period January 1, 2013 through August 31, 2014. … of Petersburgh is located in Rensselaer County and has a population of approximately 1,600. The Town is governed by … 2015 totaled $891,816 for the general, highway and water funds. Key Findings Aggregated purchases for heating oil and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andTown of North Norwich – Budgeting (2015M-54)
… planned, monitored and controlled the Town’s budget for the period January 1, 2013 through December 12, 2014. … of North Norwich is located in Chenango County and has a population of approximately 1,800. The Town is governed by … appropriations in the general fund and highway fund for 2014 totaled $572,650. Key Findings The Board-adopted …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54Town of Saugerties – Information Technology (2015M-117)
… whether the Town’s IT assets were adequately safeguarded for the period January 1, 2014 through February 28, 2015. … The Town of Saugerties is located in Ulster County and has a population of approximately 20,000. The Town is governed by … notification policy or a comprehensive inventory policy for all hardware and software. Key Recommendations Limit the …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Town of Sidney – Budget Review (B4-14-19)
… expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town … County, issued debt totaling $2.5 million to liquidate a portion of the cumulative deficit incurred by the Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. Local …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19