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II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Balances for all funds of the State, by fund group Notes to the Financial Statements Combining Statements of Selected … information provided includes, but is not limited to: Governmental Funds Combined Statements of Cash Receipts, … known facts, decisions, or conditions that are expected to have a significant effect on financial position or results of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsAudit Committee Charter Guidance and Template
… of the audit committee charter. Audit Committee Charter Template All italicized sample wording represents statutory … review and action. … Audit Committee Charter Guidance and Template …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateOpinion 95-30
… FUNDS -- Deposits and Investments (by public library) LIBRARIES -- Investments (of moneys raised by taxes and … are superseded. You inquire as to the authority for public libraries to invest moneys raised by taxes, and non-tax … The term "local government" is defined to include public libraries (General Municipal Law, §§10[1][a], 11[1]). Section …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 98-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … burial of public assistance recipients) GENERAL MUNICIPAL LAW, §§800[2], [3], 801, 802, 803, 806: An elective county … assistance recipient. Article 18 of the General Municipal Law (§800 et seq .) contains the provisions of law which …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 96-15
… would always be a townwide charge because section 121 does not require or permit the cost of a judgment to be …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 2001-14
… interest in an agreement between the town and the village for the provision of services by the village that are related … is paid by the village on an hourly basis and works a set number of hours per week, regardless of whether he performs … the statute (see, e.g., Department of Audit and Control, Report to the Governor on Assembly Intro. 5734 of 1965, June …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 97-25
… review board members represent that they will not perform compensated services for applicants to the board until after … to represent that he or she will not agree to perform compensated services for an applicant to the agency until … application. We understand that the board member is not compensated for the sketches, but is compensated for the …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 92-14
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … to discharge a mechanic's lien without a court order. We have also been asked whether a surety bond may be substituted … may be discharged: after the notice of lien is filed at any time before an action is commenced to foreclose such …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 2000-12
… -- Codes of Ethics (requiring abstention from voting on salaries of relatives) -- Family Relationships (abstention from voting on salaries of relatives) GENERAL MUNICIPAL LAW §§801, 806: … et seq.) that prohibits a town board member from voting on salaries for family members who are elected or appointed town …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 96-8
… court personnel must create a docket for the case, i.e, number the file, indicate the justice to whom the case is …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 90-30
… offered for recording by the mortgagor or other interested party on his behalf. Social Services Law, §106 provides that … offered for recording by the mortgagor or other interested party on his behalf …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 88-46
… superseded to the extent inconsistent. You state that a number of municipalities and school districts are interested … in the agreement. Your inquiry details neither the number of members nor the manner of election of the proposed …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Opinion 89-62
… will not be counted in determining whether the minimum number of signatures for nomination has been attained. …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Creditable Service – State Police Plan
… an officer of the New York State Division of State Police is creditable. You may also receive credit for service as a: …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceOpinion 93-14
… 733, 545 NYS2d 199; Pokoik v Incorporated Village of Ocean Beach , 143 AD2d 1021, 533 NYS2d 749, lv to app den 73 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 96-17
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … to the duties of the firefighters who would attend. We have been asked two questions concerning the applicability of … provides that the chief officer of the fire department of any municipal corporation or fire district, subject to any …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Opinion 89-26
… this purpose to include, among other entities, any county, city, town or village, regardless of population, and any school district, district corporation or … A "political subdivision" is defined to mean a county, city, town or village having a population of 50,000 or more …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Distressed Provider Assistance Account
… the withholding amounts will be deferred until January 15, 2021. County sales tax distributions will be affected in February 2021. By January 1, 2021, OSC must determine how much in sales tax collections …
https://www.osc.ny.gov/local-government/data/distressed-provider-assistance-accountArchived: Legislative Session 2021–2022
… Local Government Ethics – A.8505 (Thiele) - Relates to conflicts of interest of municipal officers and employees, … ethics and boards of ethics; permits local codes of ethics to prohibit activities expressly permitted by article 18 of … – A.8504 (Paulin) – Requires public authorities to comply with certain provisions of the State Finance Law …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022Opinion 2004-3
… discussed in the opinion. CITIES -- Tax Limit (exclusion for capital appropriations financed with non-property tax revenues); (exclusion for pay-as-you-go financing) CONSTITUTIONAL LAW -- Tax Limit … (1953 NYS Legislative Annual , p 312; see also First Report of the Comptroller's Committee on Constitutional Debt …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3