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Opinion 90-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. REAL PROPERTY -- Sales (authority of village to accept offer lower than highest offer) VILLAGES … sale and if so whether it is required to accept the higher of two offers made …
https://www.osc.ny.gov/legal-opinions/opinion-90-37NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… released the following statement today on the sentencing of former Avon Police Chief Joseph Geer for stealing federal … instead used his position to enrich himself at the expense of his community. He was ordered to pay back what he stole, … fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingOpinion 2006-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the maximum amount to be expended for establishment of a water district, even though the increased amount will be … the maximum amount to be expended for the establishment of a water district …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 2007-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … on the issues discussed in the opinion. ELECTIONS -- Board of Elections (liability for expenses of); (authority to … made to the Election Law require or permit the chargeback of election expenses by the county to towns and cities within …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Enroll in the Vendor Self-Service Portal
… the Statewide Financial System (SFS) to check the status of invoices, purchase orders and payments, submit electronic … on the Statewide Financial System SFS to check the status of invoices purchas …
https://www.osc.ny.gov/state-vendors/portal/enroll-vendor-self-service-portalOpinion 96-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Engineering Services (environmental review by … contract enters a competitive bidding process and the cost of the review and planning is charged as a fee to applicants …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 95-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. SALES TAX -- Distribution (calculation of amount set aside for county or educational purposes when … Concerning the proper distribution of county sales tax revenue when the county and several …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 93-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … TOWN LAW, §§198(10-f), 202, 202-a: A town board on behalf of an ambulance district may impose fees upon users of the … also may charge a fee to persons utilizing the services of the ambulance district and retain the fees for use by the …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 93-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. COURTS -- Surrogate's Court (fees for certificate of adoption or certified copies of orders of adoption) FEES … regarding whether a fee should be charged for certificates of adoption or certified c …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Opinion 93-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to charge-back to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols … to the individual towns within the county the cost of the sheriffs department road patrol …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 94-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues discussed in the opinion. CLAIMS -- Audit (manner of execution of officer's statement) TOWN BOARD -- Powers and … highway superintendent must contain an original signature of the superintendent or may contain a signature affixed by a …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 2004-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. AMBULANCE SERVICE -- Fees (imposition of for services of emergency rescue and first aid squad) FIRE … services provided by emergency rescue and first aid squad of a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1The Common Retirement Fund – Employer Contributions and Rates
… the money used to pay NYSLRS benefits. As the trustee of the Fund, New York State Comptroller Thomas P. DiNapoli is … The Fund, which was valued at $273.1 billion as of March 31, 2025, has three main sources of income (assets): Investment income Employer contributions …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundState Agencies Bulletin No. 2183
… Purpose: The purpose of this bulletin is to notify agencies that the pensionable … Affected Employees: Employees who are Tier 5 members of ERS Plan Type 87 are affected. Background: In accordance with Chapter 504 of the Laws of 2009, Legislation established an annual, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2183-tier-5-pensionable-overtime-earnings-limit-calendar-year-2024-employeesX.1 Overview – X. Guide to Vendor/Customer Management
… The purpose of this chapter is to provide the procedures and guidance … registered to do business with New York State. The Office of the State Comptroller’s Bureau of State Expenditures created the Vendor Management Unit … The purpose of this chapter is to provide the procedures and guidance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overviewVIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… payment vouchers that have been posted in SFS regardless of payment status. The Office of the State Comptroller Bureau of State Accounting Operations (OSC BSAO) Budgets and … payment vouchers that have been posted in SFS regardless of payment status …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… On occasion, the federal awarding agency may issue a Notice of Grant Award before the award authorization is entered in … them that the award is not available. After all avenues of resolution have been exhausted, it may be necessary to … on the difference in whole days between the average date of check clearance for the disbursement and the date the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityReport File Transactions (File Upload) – Enhanced Reporting
… is optional) for reporting purposes, and for the purpose of receiving a NYSLRS ID, using these transactions. If you … For instructions on hiring employees for the purpose of receiving a NYSLRS ID, please see the “For Optional Members” section of our Enroll a Member quick guide . Once the report is …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-file-transactions-file-uploadXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… reporting system in compliance with Chapter 405, Laws of 1981 that monitors and reports upon the State’s capital … Accounting System (the system), maintained by the Office of General Services (OGS), was significantly improved and … practical in our ACFR presentation for the recording of capital assets. The implementation of GASB 34 necessitated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationNew York’s Economy and Finances in the COVID-19 Era
… and again—much more sharply—in April, with a combined loss of more than 1.9 million jobs. After five months of partial employment recovery since then, figures for … if not severe lingering damage to job counts in every one of the State’s fifteen metropolitan statistical areas (MSAs). …
https://www.osc.ny.gov/reports/covid-19-november-12-2020