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Opinion 89-42
… is issued, the security being evidenced only by an account master record and a description of the security in a … through, delivered to and held in the custody of a bank or trust company or, with respect to the city of New … sold or presented for redemption or payment only by such bank or trust company or dealer in obligations upon receipt …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 89-33
… BOARD -- Powers and Duties (pre-audit of compensation paid to village officers and employees) VILLAGE LAW, … village officers and employees for services may be paid without prior audit by the board of trustees, upon … for appointive village officers and employees may be paid without prior audit by the board of trustees. Your …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 92-22
… OF INTEREST -- Contracts (representation of owners of property located outside municipality in assessment review … prepares its own assessment roll may maintain a private tax certiorari practice limited to representing the owners of … ask whether a village comptroller may maintain a private tax certiorari practice limited to representing the owners of …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 92-20
… This opinion represents the views of the Office of the State Comptroller at the time it was … property upon which the fair is held is not owned by the agricultural corporation which runs the fair. You ask whether … the town owned by a private person, who is also on the board of directors of the fair. The land is also utilized as …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 91-6
Whether a town by local law may authorize the purchase of commodities from vendors holding federal General Services Administration GSA contracts
https://www.osc.ny.gov/legal-opinions/opinion-91-6Opinion 95-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … housing authority as a "pass through" to the customer of a franchise fee imposed upon the cable company by a city … a housing authority is exempt from paying that portion of its cable television bill which is designated as a …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Opinion 2000-18
… and Duties (establishment of service award program by joint fire district); (authority for service award program established by joint fire district to provide prior service credit for … to transfer responsibility for service award program to joint fire district) VILLAGES -- Fire Department and Fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Opinion 2002-12
… departments) GENERAL MUNICIPAL LAW §119-o: Pursuant to a municipal cooperation agreement, two villages may combine … sewer and street departments under the supervision of a single superintendent of public works. All officers and … and employees of one of the villages. You ask whether a village may combine its sewer, water and street departments …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Opinion 2001-15
… (authority to dissolve district when there are no "resident owners" within the district); (authority to dissolve … (meaning of for purpose of Town Law §§191, 202-c) -- "Resident Owner" (meaning of for purpose of Town Law §198[12]) … is proper only if signed by the appropriate number of "resident owners"; that is, individual owners of real property …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 2001-4
… or statutory amendments that bear on the issues discussed in the opinion. TOWN ASSESSOR -- Compensation (fixed amount … specified services plus hourly rate for revaluation work to be performed by appointive assessor); (salary increase for … When compensation is paid in this manner, the duties to be performed for the fixed amount and those to be …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Opinion 2000-24
… the opinion. MUNICIPAL COOPERATION -- Police Protection (joint service agreement between two non-contiguous villages) … villages) VILLAGES -- Police and Police Protection (joint service agreement between two non-contiguous villages) … article 5-G for the provision of police protection as a joint service. You ask whether two villages that are not …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24DiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… stole from the department. Rose pled guilty before Judge Michael Nolan in Oneida County Court to Grand Larceny in the …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000Overview – Employer Contributions and Rates
… of the cost of your employees’ benefits, contribution rates are announced annually for the next State fiscal year's … your annual employer contributions and how contribution rates are determined. Rev. 9/25 … benefits To determine an employers cost contribution rates are issued annually …
https://www.osc.ny.gov/retirement/employers/contributions/overviewLocal Government Interactive Data
… view and analyze a tenyear window of New York State local government finances …
https://www.osc.ny.gov/local-government/interactive-dataWho Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control procedures that … position can be an effective approach to fulfilling the need for a thorough and deliberate audit of claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleXI.11 Overview – XI. Procurement and Contract Management
… contract transactions not covered in other sections of this chapter. Guide to Financial Operations REV. … contract transactions not covered in other sections of this chapter …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/x11-overviewVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… returns of payments are called “Refunds of Appropriation” (ROA) and result in a credit to the appropriation expenditures … An AP Adjustment Voucher is used by agencies to submit a ROA. Generally, an agency receives notice of, or executes an … with this guidance. Active Appropriations In order for a ROA to be properly credited to the original charged …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewIT Contingency Planning – Information Technology Contingency Planning
… continuity plan focuses on strategies for sustaining an organizations critical business processes in the event of …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/it-contingency-planningRetroactive Payments – Legacy Reporting
… You must inform NYSLRS of any retroactive payments paid to members who already are … Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-paymentsRetroactive Service Credit due to Litigation, Settlements, and Arbitration Awards – Legacy Reporting
… or arbitration when such actions result in the payment of retroactive salary. If you would like legal documents … you send our Member and Employer Services Bureau a copy of the legal document for review. You will be charged for the employer portion of this adjustment in a future annual billing. 1 Updated …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-service-credit