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Opinion 2003-4
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (holiday … for public roads) RATIFICATION -- Claims (purchase by fire district of holiday decorations for public roads) TOWN LAW §176(4-a), (9): A fire district is not authorized to purchase holiday …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 90-32
… LOCAL FINANCE LAW, §35.00(b), (c); TOWN LAW, §§81(1), 220(3): A town resolution authorizing the issuance of bonds … not subject to referendum under either Town Law, §§81 and 220, or Highway Law, §142(4). Inconsistent prior opinions are … could only be used to store salt, we note that Town Law, §220(3) requires a permissive referendum on a resolution …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Opinion 2010-3
… or statutory authority ( see e.g. McCabe v Voorhis , 243 NY 401; Greene v Town Board of the Town of Warrensburg , 90 AD2d 916, 456 NYS2d 873 lv denied 58 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 88-66
… produced for hire ( Baltimore Orioles, Inc. v Major League Baseball Players Ass'n , 805 F2d 663 [7th Cir, 1986]; …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Opinion 98-7
… (replacement of fire chiefs' cars); (acquisition of traffic signal control system) FIRE DISTRICTS -- Apparatus … (replacement of chiefs' cars and acquisition of traffic signal control system) -- Powers and Duties … system" to be installed at an intersection of a local road and a State highway located near the firehouse. The …
https://www.osc.ny.gov/legal-opinions/opinion-98-7XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… use purchase orders to make all purchases. The purchase order authorizes the vendor to provide goods or services at a … in a law or contract. In addition, the purchase order establishes the encumbrance and liquidates the … vendor for goods or services provided based on a purchase order, the Business Unit must create and process a voucher …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderMonitoring of Air Quality (Facility Permits and Registrations)
… registered with the Department: Title V Facilities (Title Vs), Air State Facilities (ASFs), and Air Facility Registrations (AFRs). Title Vs are major sources of air pollution – those that directly … to demonstrate compliance with the emissions cap. Title Vs include facilities such as solid waste incineration units …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsOther Bulletin No. 67
… 2023 SCF CSEA Salary Increase: Employees with a Comp Rate Code of ANN who are in an NS position (Grade 600) Employees with a Comp Rate Code of ANN who are in an NS position (Grade 600) which is … report will be sorted by Department ID, then by employee name in alphabetical order. NHRP709 – Mass Salary Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-67-april-2023-state-university-construction-fund-scf-civilDivision of Housing and Community Renewal Bulletin No. DH-12
… in Bargaining Unit 67 Background A Performance advance is an increase in salary paid to an eligible employee according to contractual … Cycle. After the employee has completed one year of service, the next cycle (April or October) will determine the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-12-performance-advance-payments-rent-regulations-servicesOpinion 88-30
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … town is in the process of establishing a water district under Article 12-A of the Town Law. The proposed district … public health, safety or welfare are at risk (25 Opns St Comp, 1969, p 292; see People v Butcher , 28 Misc 2d 24, …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Opinion 2002-5
… and Investments (of monies in capital reserve fund) REAL PROPERTY -- Purchases (of development rights for open … budget an appropriation of an amount to be funded by real property tax and to be paid into a capital reserve fund … for the next fiscal year an appropriation, to be funded by real property tax monies, for the purchase of development …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 89-19
… fee for filing, recording or indexing any paper, document, map or proceeding filed, recorded or indexed for the county, … transcript, certification or copy of any paper, document, map or proceeding to be used for official purposes. This … Appellate Divisions and the Court of Appeals (1988 Opns St Comp No. 88-38, p 75). You suggest, however, that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Opinion 91-55
… WORDS AND PHRASES -- "Cost of Operation, Maintenance and Repairs" (depreciation not included as) -- "Net Revenues" … Depreciation is not a "cost of operation, maintenance and repairs" to be deducted from "gross revenues" to calculate …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Opinion 91-9
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Procedural Requirements … estimate) MUNICIPAL FUNDS -- Budget Procedures (increase in items by city council in city of the second class) -- Contingency Funds (in cities … would permit a city council to increase any item set forth in the annual estimate prepared by the citys board of …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Opinion 91-40
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Military Leave (compensation- determination of period of … (rescheduling of work days to avoid conflict with military duty) MILITARY LAW, §242(5): (1) A municipal officer or employee is … is entitled to paid leave if the employee is on ordered military duty during a calendar year for a total of 39 days …
https://www.osc.ny.gov/legal-opinions/opinion-91-40Opinion 99-5
… -- Contracts (by school district with cooperative library system) SCHOOL DISTRICTS -- Library Appropriation (authority to contract with cooperative library system) -- Powers and Duties (authority to contract … Concerning a proposed contract for library services between a school district and a cooperative …
https://www.osc.ny.gov/legal-opinions/opinion-99-5VI.1.A Budgetary Chartstrings – VI. Budgets
… The Chart of Accounts (COA) is the foundation of the SFS and provides the State with an organized structure for … The COA provides the flexibility for both Statewide and Agency-defined values that can be summarized for financial reporting and analysis. The core Statewide Chartfield values for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsContract Submission System Guide for the Office of the Attorney General Users
… New York State Contract Submission System (CSS) The CSS is a secure application which allows State authorities to submit … Guide Navigation Bar The navigation bar displays on the left side of every page. It provides quick and direct … for prior approval that are available for OAG review. Search Contracts Provides the ability to search all State …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-office-attorney-general-usersXVI.3.A Financial Statements – XVI. Financial Reporting
… the modified approach; and Factors that significantly affect trends in the information reported in the required …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsState Comptroller DiNapoli Releases Municipal Audits
… the Town of Berkshire , Bethlehem Public Library , Town of Cherry Valley , City of Cohoes , Town of Deerpark , Town of Deposit , East Aurora Volunteer Fire Department , Town of East Hampton , Town of Edinburg , … individual controls all phases of a transaction. Town of Cherry Valley – Budget Review (Otsego County) The significant …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-audits