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Opinion 2006-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. REFERENDUM -- Mandatory (on the transfer of property of a town sewer district to a county) SEWER … the proposed transfer would constitute a sale for purposes of town law and be subject to the referendum requirements …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Opinion 89-64
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Gifts and Loans (consideration paid for the purchase of property) REAL PROPERTY -- Acquisition Generally … Concerning a village which embraces the entire territory of a town and operates principally as a village see Village …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 88-58
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (referendum requirements for fund established for type of improvement) STREETS AND HIGHWAYS -- Highway Garage … $40000 from a capital reserve fund for the construction of a highway garage …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Opinion 96-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … VILLAGE BOARD -- Police and Police Protection (abolishment of police department) -- Powers and Duties (abolishment of … police department which was established by a resolution of the village board adopted may be abolished by resolution …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Opinion 98-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. LOCAL LAWS -- Pre-emption (establishment of maximum speed limits in villages) VEHICLE AND TRAFFIC … a village may establish a villagewide maximum speed limit of 25 miles per hour …
https://www.osc.ny.gov/legal-opinions/opinion-98-23Opinion 94-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … BUSINESS IMPROVEMENT DISTRICTS -- Assessments (computation of limit on) -- Establishment (by town within village) REAL … establish a business improvement district the boundaries of which include area within a village located within the town …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 2004-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Consideration (services by an historical society for use of village building) VILLAGE LAW §1-102(1); STATE … vacant space in a village building without the payment of rent …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 2000-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Exempt Volunteer Firemen's Benevolent Association (use of tax monies to install an elevator accessible to disabled … foreign fire insurance tax monies to pay for installation of an elevator …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19What Every Employer Should Know – What Every Employer Should Know
… This presentation provides employers a broad understanding of the Retirement System and what it means to participate as …
https://www.osc.ny.gov/retirement/employers/partnershipVII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… New York State accounts for the receipt and disposition of all state resources in the Statewide Financial System … department, institution, commission, board or other agency of the state receiving money for or on behalf of the state from taxes, commissions, fees, penalties, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewV.3.E Programs – V. Chart of Accounts (COA) Governance
… organizations and are intended to accomplish a similar set of recognizable objectives. Information captured in Program … all agencies will be able to access the complete list of Program codes in the SFS. This also supports the ability … Appropriation Bill Copy and agencies, with the exception of appropriations for Funds 10250 through 10258. Alphanumeric …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsIII.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)
… The Statewide Financial System (SFS) supports the transfer of financial information from State agencies through a … complete and maintain an Agency Interface Profile for each of their data systems (including financial management or … the specific profile is used within the programming logic of the SFS to process inbound and outbound transactional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfsFailing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… Employees who travel must be aware of travel and conference policy requirements and they must understand the consequences of the failure to meet these requirements. Your policy should specifically state what will occur in the case of improper claims for travel and conference expenses, …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresXII.6.A.A Using the Real Estate Module to Pay Lease Vouchers – XII. Expenditures
… (SFS) has added functionality to allow for the management of Real Estate assets and leases. This section provides New … Business Units with information on scheduling the creation of vouchers in the Accounts Payable module for leases … the SFS Real Estate module. Scheduling the creation of lease vouchers via the Real Estate Module results in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchersXI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… The purpose of this Section is to set forth requirements for establishing … from Deferred Payment Arrangements (DPAs). The Division of the Budget has established policies and procedures for all state agencies regarding the establishment of DPAs. See the New York State Division of the Budget (DOB) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsThe Monthly Report – Enhanced Reporting
… Retirement Online including their earnings the number of days worked and more …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-reportXVI.3.K Interim Reporting – XVI. Financial Reporting
… Section 2900 – Interim Financial Reporting Section 8 of the State Finance Law requires the State Comptroller to … will be prepared. Prior Period Adjustment - The effect of a change in an accounting estimate will be reflected in … interim period in which the revision is made and results of prior interim periods will not be restated. Restatements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingDiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… and the New York State Police announced the sentencing of Bonnie S. Robertson, 63, of Pleasant Valley for stealing nearly $42,000 of her deceased mother’s pension payments. Robertson pleaded … and the New York State Police announced the sentencing of Bonnie S Robertson 63 …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemDiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… The former Executive Director of Hornell Partners for Growth (HPG) was charged with Grand … stealing $1,711 in cash from the HPG’s Annual Fourth of July festival and earmarked for the city’s Business … Brooks Baker. Michelle “Shelly” Stevens is also accused of falsifying business records by claiming that she …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthThe New York State Procurement Integrity Act
… – Enhances the integrity, transparency and accountability of the State’s procurement process by restoring the state … the state comptroller to oversee certain contracts of the Research Foundation of the State University of New York, prohibiting conflicts of … Enhances the integrity transparency and accountability of the States procurement process by restoring the state …
https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-act