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Opinion 93-15
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … the board of trustees nor the separate treasurer of a town public library is required pursuant to Town Law, §123 to annually account …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 91-36
… plat or is otherwise not practical" (§277[1]). Bayswater Realty & Capital Corp. v Planning Board of Town of Lewisboro …
https://www.osc.ny.gov/legal-opinions/opinion-91-36XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… in the appropriate account code to indicate the type of fixed asset owned. General capital assets should be … It occurs when 75% or more of the estimated useful life of the component has expired It extends the useful life … component being renovated will be retired if the actual cost of the renovation is 75% or more of the current …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsXI.12.D Closing Contracts – XI. Procurement and Contract Management
… Only the Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), regardless … will be “Closed.” No further transactions can be processed against a contract in the “Closed” status. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsOpinion 2009-1
… OF INTEREST -- Codes of Ethics (requiring disclosure and recusal by fire district commissioner whose spouse is to … himself or herself from discussions on the appointment and on other resolutions relating specifically to the treasurer, and abstain from voting on such matters. Even if the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 92-42
… This opinion represents the views of the Office of the State Comptroller at the time it was … §1; TOWN LAW, §64(2-a): A town may enter into an agreement with the owner of a parking lot pursuant to which the town would lease a portion …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 91-42
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DEPARTMENT -- Villages (authority to … 91-12, p 32). Therefore, they are not required to be held in the custody of the village treasurer pursuant to Village …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Opinion 90-63
… the sponsor municipality or school district. May 15, 1990 Stanley L. Itkin, Director Hillside Public Library … Whether …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 89-14
… the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (collecting officer may not … may request that persons paying their taxes by mail and desiring a tax receipt include a self-addressed stamped … a taxpayer to a tax receipt by mail when requested and since such receipts must be mailed at town expense, a …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Audit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… economic development and tourism in New York state with no tangible results, according to an audit released today by … the Excelsior Jobs program, which replaced the Empire Zone program in 2010. See ESDC Marketing Service Performance … economic development and tourism in New York state with no tangible results according to an audit released today by …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up)
… audit report, Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No … mandated that State Medicaid agencies require all ordering and referring physicians and other professionals …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/improper-payments-services-related-ordering-prescribing-referring-or-attending-providers-noOpinion 2005-8
… of “emergency medical transport” services by a paid city fire department, in an amount that is designed to generate revenue …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
Determine whether credit card and travel expenditures were properly approved, supported by adequate documentation and a proper use of District money.
https://www.osc.ny.gov/files/local-government/audits/pdf/brighton-district-5-2018-60.pdfNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
Determine whether the Board and Membership provided adequate controls over the Company’s receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/pdf/niagara-engine-company-6-2019-29.pdfOpinion 2008-3
… monies in a capital reserve fund) GENERAL MUNICIPAL LAW § 6-g: Absent a special act of the State Legislature, a … in a lump sum or over a period of years. General Municipal Law § 6-g governs capital reserve funds in fire districts. Subdivision 2 of General Municipal Law § 6-g authorizes a board of fire commissioners, by …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 92-27
… (for charitable contributions) -- Wage Assignment (to charitable organizations) PERSONAL PROPERTY LAW, §§45-a, … may not make a charitable donation by assigning his or her right to receive salary to the charitable organization. A … officer or employee by any bank, trust company or credit union doing business in the State of New York, shall in any …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Opinion 89-1
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … on the theory that vacation leave is a vested property right subject to constitutional due process protection. We …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 2006-10
… of town engineer) -- Real Property (use of proceeds from lease of district property) MUNICIPAL FUNDS -- Accounting … of appeals. You ask whether revenues derived from the rental of town real property located in the area of the town … by reason of maintenance of a district improvement. 6 Accordingly, any portion of the town engineer’s salary …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Opinion 99-11
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … school district, so long as the frame is of nominal value. You ask whether it is proper for a school district to pay for the framing of a cancelled bond issued by the school …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 91-59
… Benevolent Association of Hicksville may establish an annuity program, funded by a portion of the foreign fire … requirements of the Insurance Department or whether the annuity proposed to be purchased otherwise complies with the … since you indicate that you contemplate the purchase of an annuity, we suggest that you discuss any proposed program …
https://www.osc.ny.gov/legal-opinions/opinion-91-59