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Opinion 92-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AMBULANCE SERVICE -- Fees (imposition for services of emergency rescue and first aid squad) EMERGENCY RESCUE AND … Whether the emergency rescue and first aid squad of a fire district fire department may impose a fee on …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Opinion 92-7
… incurred in the operation of a volunteer's business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special … on the entire financial circumstances of the firefighter and his or her family, that the firefighter is indigent and … afflicts body or mind; especially, the partial removal of pain, grief, want, care, anxiety, toil, or anything …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 91-50
… (see General Municipal Law, §106). November 14, 1991 Tom Miller, Associate Investment Officer Office of the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Opinion 93-24
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … (construction of permanent outdoor competitive sports facility) -- Powers and Duties (construction of permanent outdoor competitive sports facility) PARKS AND RECREATION -- Facilities …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 93-20
… by a designated town officer on checks transferring moneys from the receiver of taxes' account to another account. Pursuant to Town Law, §37(1), a town receiver of … by a designated town officer on checks transferring moneys from the receiver of taxes account to another account …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 95-1
… (municipality's responsibility to pay health care cost of urban renewal agency employees) MUNICIPAL … §§503-a, 554: A city is not responsible for paying the cost of health care benefits to retirees of a city urban … Whether the city is responsible for paying the cost of these benefits in the event the agency has …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Opinion 91-48
… planning board represented by board member's personal attorney) ZONING AND PLANNING -- Planning Boards (board … by board member's personal attorney) GENERAL MUNICIPAL LAW, §§800(2),(3), 806, 809: When a planning board member's … brought by an attorney who was his close friend, business associate and personal attorney. In this regard, the court …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 2001-7
… DISTRICTS -- Expenses (authority to charge "entry fee" to properties within an extension to a public parking district) … -- Extensions (authority to charge "entry fee" to properties within an extension to a public parking district) … Parking Districts (authority to charge "entry fee" to properties within extension) LOCAL LAWS -- Fees (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7City of Newburgh – Budget Review (B23-6-9)
… the significant revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by … balance and appropriated $24,770 of fund balance for the water fund. However, the water fund already has a deficit …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9City of Yonkers – Budget Review (B23-6-6)
… estimates are not realized. The City plans to borrow up to $15 million for tax certiorari settlements in the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6VIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Interagency billing is a process that allows agencies to bill each other, settling bills without the need for a paper … Agency Bills an Online Agency The Billing Agency creates a bill for the customer (Billed Agency) in the SFS Billing … Two accounting transactions will be created when the bill is created: A receivable “open item” is created in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingIX.12.K Functional Clearance Patterns – IX. Federal Grants
… federal funds until such checks clear the state's bank account or EFT settlement occurs. To calculate CMIA … data from the SFS and reports received from the state’s bank. The state then uses this information to calculate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsIV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… regardless of their General Ledger Business Unit (GLBU) or module security. The Tree Viewer page displays the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewPress Conference on the Flushing Snapshot Report
… socially distanced press conference to discuss his report on the economic health of the greater Flushing area in … available below. Select the play icon to start. Follow us on Instagram , Facebook and Twitter for photos from the … a half later, Flushing is seeing signs of strong recovery, on both a public health and economic level in part due to …
https://www.osc.ny.gov/events/flushing-snapshotCity of Newburgh – Budget Review (B21-6-13)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … violation fines, sanitation user fees, sewer usage and sale of metered water. Based on projections, the health … the general fund. The proposed budget does not include a tax overlay, which could potentially create a revenue …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13Town of Wright – Financial Operations (2014M-277)
… The Board did not ensure that purchases were at the best price and that all disbursements were for proper Town …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Town of Springport – Financial Management (2014M-329)
… 31, 2014. Background The Town of Springport is located in Cayuga County and has a population of approximately 2,400. … balance than was actually available which led to deficits in unexpended fund balance. Key Recommendations Ratify and …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329State Agencies Bulletin No. 2071
The purpose of this bulletin is to provide agency instructions for processing the 2022 CSEA and PEF Over40 Comp Time II Cash Out
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2071-2022-csea-and-pef-over40-comp-time-ii-cash-outEast Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… fiscal year were approximately $1.8 million. Key Finding We commend the Board for establishing adequate internal … segregated. . Except for a few minor discrepancies which we discussed with Library officials, the cash receipts we reviewed were all properly recorded and deposited in a …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… January 31, 2015. Background The Town of Malone is located in Franklin County and has a population of approximately … to Court Operations. The Justices remitted $327,797 in fines, fees and surcharges to the Supervisor in 2014. Key Findings Justices did not properly segregate the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015m