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Opinion 2003-1
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … et seq .). Under both articles 12 and 12-A, a public hearing is required (Town Law §§193, 209-d). Town Law §202 … in the case of an article 12 district, or the notice of hearing, in the case of an article 12-A district, states that …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 90-41
… that bear on the issues discussed in the opinion. SEWERS AND SEWERS SYSTEMS -- Sewer Lines (authority of village to … 14-1428: A village board of trustees may construct sewers and determine that the cost of such construction be borne … prepare and file in the office of the village clerk a map and plan of the proposed area of local assessment. …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 2008-1
… (contracts with not-for-profit-corporations) GENERAL MUNICIPAL LAW §§ 800(2), 802(1)(f), 803: A school board … conflict of interest under article 18 of the General Municipal Law if he or she also served as a trustee on the … assuming disclosure is not otherwise required by General Municipal Law § 803, should disclose his or her relationship …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1File Your Vendor Responsibility Questionnaire
… online is the easiest and fastest way to inform State contracting entities of your business’s qualifications. … service includes all four types of questionnaires. State Contracting Entities: If your prospective vendor filed the … online is the easiest and fastest way to inform State contracting entities of your bu …
https://www.osc.ny.gov/state-vendors/vendrep/file-your-vendor-responsibility-questionnaireEnroll in the VendRep System
… Questionnaire, you must enroll your business or State contracting entity in the Office of the State Comptroller’s … see Create Users and Assign Roles for next steps. State contracting entities Before you can enroll, you must first … Questionnaire you must enroll your business or State contracting entity in the Office of the State Comptro …
https://www.osc.ny.gov/state-vendors/vendrep/enroll-vendrep-systemOpinion 97-17
Whether a county may require trustees of a city and county public library to complete and file an annual financial disclosure form promulgated by the county
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 92-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … CONSTITUTIONAL LAW -- Gifts and Loans (granting of license or concession for fair and adequate consideration) … NY2d 80, 320 NYS2d 29; Deniham Enterprises v O'Dwyer , 302 NY 451; Rodrigues v Town of Beekman , 120 AD2d 724, 502 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 92-45
… services of an emergency rescue and first aid squad of a fire district fire department. You ask whether the emergency rescue and first aid squad of a fire district fire department may impose a fee on certain … Whether the emergency rescue and first aid squad of a fire district fire department may impose a fee on certain …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Opinion 91-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Local Government Assistance Corporation bonds for) STATE FINANCE LAW, §139; GENERAL MUNICIPAL LAW, §106; PUBLIC … Whether bonds of the Local Government Assistance Corporation LGAC may be …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Opinion 95-1
… -- Powers and Duties (contribution to urban renewal agency for health care benefits) GENERAL MUNICIPAL LAW, §§503-a, 554: A city is not responsible for paying the cost of health care benefits to retirees of a … to its retirees and ask whether the city is responsible for paying the cost of these benefits in the event the agency …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Retirees
… Information for retirees of the New York State and Local Retirement System NYSLRS and resources to …
https://www.osc.ny.gov/retirement/retireesOpinion 2001-7
Whether a town may impose a onetime entry fee equivalent to the assessments that would have been imposed on the properties for the five previous years
https://www.osc.ny.gov/legal-opinions/opinion-2001-7VIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… is created using: SFS COA for the PeopleSoft layout –VOH, VOL, and VOD. An invoice number as provided by the Billing …
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 … made from federal funds. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsIV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… account values are viewable in the SFS Chart of Accounts Tree Viewer. As noted in Chapter V, Section 3.D - Accounts of … (GAAP)-basis account groupings (RPT_SW_ACCT_GAAP). The Tree Viewer is a read-only component of the SFS Tree Manager folder. All SFS users have access to Tree …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewPress Conference on the Flushing Snapshot Report
… Comptroller DiNapoli will hold a socially distanced press conference to discuss his report on the economic health of … members of the press afterward. The live stream of the conference has ended, but the replay of the event is … Comptroller DiNapoli will hold a socially distanced press conference to discuss his report on the economic health of …
https://www.osc.ny.gov/events/flushing-snapshotIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… The State Legislature authorizes State agencies to make expenditures and incur obligations for specific purposes each fiscal year in the form of an appropriation. Contract encumbrances and expenditures are … made against the program appropriations and recorded using an expenditure account code in SFS. Every effort has been …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewXIII.2 Overview – XIII. Employee Expense Reimbursement
… advantage of the State’s eSettlements process. The SFS prevents an employee from creating or saving an expense … of this Chapter for additional information. The SFS also prevents an employee from submitting an expense report for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… A bank account may need to be opened and maintained by an … or persons receiving moneys shall be deposited in a bank or trust company approved by the State Comptroller. Upon … It is also the intent of OSC to limit the number of state bank accounts and the services provided to the minimum level …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… as a method to reflect asset condition. The purpose of recording capital assets in the Statement of Net Position is … defined useful lives as indicated in Section XIV.14.E - Recording General Capital Assets of this Chapter. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reporting