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Opinion 90-34
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); INSURANCE LAW, §§9104, 9105: An emergency rescue and first … fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. You …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 2005-2
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles) INSURANCE LAW §§9104, 9105: Foreign fire tax monies may not … a volunteer fire department may expend foreign fire insurance tax monies to reimburse active members of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 88-43
… a self-insured employer ( Adolf v City of Buffalo Board of Education , 71 AD2d 746, 419 NYS2d 249, affd 50 NY2d 871, 430 NYS2d 44). Of course, when a municipal employer is individually …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 97-16
… of assigned counsel's sworn detailed statement ( People v Ward , 199 AD2d 683, 605 NYS2d 152; Matter of Kindlon v … the course of appropriate administrative review ( People v Ward , supra , 199 AD2d 683, 685, 605 NYS2d 152, 154). In … White , 51 App Div 175, 64 NYS 726). However, the court in Ward , supra , held that the audit function set forth in …
https://www.osc.ny.gov/legal-opinions/opinion-97-16Opinion 97-7
… cannot be paid from the abandoned property fund. Thus, the express language of section 600(1)(a) seems to require that …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Special 20-Year Plan for Investigators in the Office of a District Attorney (Sections 89-d and 89-d(m))
Information for members about special 20 year retirement plan for Tier 1 and Tier 2 investigators assigned to the office of a district attorney
https://www.osc.ny.gov/retirement/publications/special-20-year-plan-investigators-office-district-attorney-sections-89-d-and-89-dmOpinion 94-21
… orders in excess of $5,000 in towns. There is no State statute which expressly authorizes the implementation of a … (id.). As noted, neither section 110 nor any other statute sets forth specific procedural requirements for the … Guide, Subsection 8.3050). However, in the absence of any statute limiting the town board's authority, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Opinion 2004-5
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (annuities for volunteer firefighters) INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies … annuities for the benefit of members of a volunteer fire company. You ask whether foreign fire insurance tax monies …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 2001-6
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (purchase of personal … machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax monies to purchase a personal computer, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… using a General Ledger Journal Entry in SFS. Expenditure transfers include: Expenditure transfers between funds. Current SFS functionality prevents the submission of adjustments and transfers between funds in the submodules. Expenditure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… A Revenue transfer is used to adjust or reclassify previously posted revenue accounting transactions using a General Ledger … A Revenue transfer is used to adjust or reclassify previously posted revenue accounting transactions using a General Ledger …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersVIII.1 Accounts Payable Journal Vouchers & General Ledger Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Most adjustments to payments and deposits should be submitted in either the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-accounts-payable-journal-vouchers-general-ledger-journal-entriesIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… Operating transfers constitute legally-authorized transfers from a fund receiving revenues to a fund through which … annual budget bills which specifically identify the fund from which transfers are made and the fund receiving the … Excel file . SFS Account Title Description 36310 Transfers FROM Other Funds Used to record transfers from another fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… the direct expenses of a given function or program are offset by program revenues. Direct expenses are those that … not expected to be collected within the next 12 months are offset by an unearned revenue liability when not earned, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsMandatory vs. Optional Membership
If you are a permanent fulltime employee of a participating employer you are a mandatory NYSLRS member Other employees have the right to join
https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membershipComptroller DiNapoli's Legislative Program
… 2025-2026 Proposed Legislation: Public Posting of Certain … a community banking institution to thirty million dollars. 2026: Passed by the Senate 2025: Passed by the Senate Protest … Code of Rules and Regulations section 126.1 Archived: Legislative Session 2023–2024 …
https://www.osc.ny.gov/legislationArchived: Legislative Session 2023–2024
… Provides for bid protest procedures for state agencies and public authorities. NYS 529 Program, Scholarships and Grants … benefit in certain circumstances. Vetoed by the Governor Public Posting of Certain Contracts – Vetoed by the Governor, … Veto Memo 89, A.10281/S.9171 (Solages/Cooney) – Requires a public listing of certain emergency and exempted contracts, …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024Archived: Legislative Session 2015 –2016
Archived Legislation items from the 201516 Session proposed by Comptroller DiNapoli to increase accountability and transparency in state and local government
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016State Agencies Bulletin No. 2087
… 6 members of the ORP and VDC are affected. Background In accordance with Section 415 of the Internal Revenue code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2087-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntarySUNY Bulletin No. SU-355
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2024 SUNY … Pay Period End Date of 04/10/2024 Agency Actions: Prior to processing the payment, agencies are required to complete a roster identifying eligible employees who will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-355-2024-salary-increase-state-university-new-york-suny