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IX.9.A Transfer Authorizations – IX. Federal Grants
… Pursuant to §4 (1) of the State Finance Law, no money shall be paid from any fund under the … officer thereof except in pursuance of an appropriation by law. Section 4 (5) also provides that financial resources may … Pursuant to 4 1 of the State Finance Law no money shall be paid from any fund under the management …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsOpinion 97-20
… opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Internal Pension Fund Investigation & Actions, April 2017
State Comptroller Thomas P. DiNapoli is committed to ensuring accountability and the highest standards of ethics, with absolutely no tolerance for self-dealing.
https://www.osc.ny.gov/files/reports/special-topics/pdf/internal-pension-fund-investigations-2017.pdfOpinion 2004-6
… -- Contracts (by village with historical society) PUBLIC CONTRACTS -- Consideration (services by an historical … municipality, or to maintain such historic edifices for public use under such terms and conditions as may be stated …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 2005-2
… that the members of the fire department or company, as the case may be, determine to be for the use and benefit of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2MWBE Waivers Granted
… been taken to promote MWBE participation in accordance to the requirements set forth under the contract. Below are the Office of the NYS Comptroller's previous five quarters. …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-grantedOpinion 2004-5
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … distribution and use of foreign fire insurance tax monies is governed by sections 9104 and 9105 of the Insurance Law, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 99-7
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) -- Recipients (when fire district treasurer is proper recipient) INSURANCE LAW, … Assuming there is no special act providing otherwise, a fire district treasurer would be the proper recipient of …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Opinion 2010-3
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … has been held by the town board (Town Law § 184 [2]). It is well-established, however, that a question may not be … hand, consistent with the "definite sum" requirement, it is our view that the fire company's expenses for that debt …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 2002-7
… 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86; see also Buffalo and Erie County Public Library v County of Erie , 171 … 1975 Opns St Comp No. 75-399, unreported; see also Buffalo and Erie County Public Library , supra ; compare Korn … or statutory authority (see, e.g., McCabe v Voorhis , 243 NY 401; Citizens For An Orderly Energy Policy v County of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 92-31
… ADVERTISING -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties … activities and financial reports. The village may not sell advertising space in such a newsletter. You ask whether … The current Village Law, which became effective in 1973, does not provide similar express statutory authority for a …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 2001-6
… Uses (purchase of personal computer, facsimile machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless … monies to purchase a personal computer, facsimile machine and refrigerator for fire department use. You ask whether a … fire insurance tax monies to buy a computer a fax machine and a refrigerator for department use …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6State Agencies Bulletin No. 1127
… Purpose To inform agencies of the process for handling the late … in the employee’s 2011 Form W-2 and be refunded in full to the agency appropriation. Unfortunately, there are … considers overpayments for 2011 that are returned in 2012 to be income in 2011 for reporting purposes because the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1127-processing-2011-salary-refunds-received-osc-after-january-6-2012State Agencies Bulletin No. 1214
… 2012 Pay Check OSC Receipt 1/7/13 - 2/13/13 YES YES YES YES YES NO OSC Receipt On/ After 2/13/13 YES NO* NO* NO* …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1214-processing-2012-salary-refunds-received-osc-after-january-4-2013Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus (Follow-Up) (2019-F-20)
To determine the extent of implementation of the five recommendations made in our initial audit report, Inappropriate Premium Payments for Recipients No...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f20.pdfV.2 Governance – V. Chart of Accounts (COA) Governance
… combinations. Commitment Control consists of statewide (SW), Division of the Budget (DOB) spending plan, and … for the COA and KK are administered centrally for both SW and agency-specific configuration request for changes as … values require KK_DB_PRGM tree placement from DOB and RPT_SW_PRGM tree placement from OSC. COA and KK change request …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceOpinion 2002-13
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding fire department sports or recreational teams); (paying expenses of fire departments' annual fund-raising drive) INSURANCE LAW … Whether foreign fire insurance tax monies received by a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Opinion 97-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … district. You ask whether the sale of the real property used for a county sewer district must be approved by a … Whether the sale of the real property used for a county sewer district must be …
https://www.osc.ny.gov/legal-opinions/opinion-97-18New GASB Standards
… Contract Reviews and Other Implementation Considerations (Video) KPMG Fixed vs. Variable Payments (Video) KPMG Reasonably Certain Criteria (Video) Office of the State Comptroller Guide to Financial …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsOpinion 96 - 11
… 1960, p 419; 14 Opns St Comp, 1958, p 213). June 7, 1996 Christine S. Snide, Supervisor Town of Long Lake 1 We note …
https://www.osc.ny.gov/legal-opinions/opinion-96-11