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Opinion 89-20

… of ethics, but has not established specific procedures for submitting questions to this board. On behalf of the fire … school district to adopt a code of ethics setting forth for the guidance of its officers and employees the standards … are authorized, but not required, to adopt codes of ethics for the guidance of fire district officers and employees. …

https://www.osc.ny.gov/legal-opinions/opinion-89-20

County Medicaid Costs

… fiscal conditions. With most counties already seeking or receiving State legislative approval to increase their sales tax rates to 4 percent or more, and some dangerously close to exhausting their … from $12.0 billion in 2004 to $12.7 billion in 2005, or 5.9 percent – more than twice the rate of inflation. A …

https://www.osc.ny.gov/local-government/publications/county-medicaid-costs

Accounts Payable Advisory No. 20

… Subject: SFS Imaging and Attachment Guidance; Record Retention for Accounts Payable Vouchers Guidance: … to Financial Operations (GFO), Chapter XII, Section 3 - Record Retention – Accounts Payable Vouchers and Land Claims … continue to retain hard copy originals as the documents of record unless certified to dispose of the originals by the …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfs

Opinion 90-43

… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … describe, it would preclude payment since there would be no widow or widower who could die and thus trigger the … during his or her lifetime. If he or she shall leave no widow or widower, or if his or her widow or widower shall …

https://www.osc.ny.gov/legal-opinions/opinion-90-43

Opinion 88-26

… provides that the State Legislature must appropriate money for the acquisition of such property and additionally, … as are approved by the municipal governing board, any real property owned by the municipality. The initial term of … must own the building for which it is borrowing money. This Office has previously expressed the opinion that …

https://www.osc.ny.gov/legal-opinions/opinion-88-26

City of Newburgh -- Budget Review (B18-6-12)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the … with the tax levy limit. Key Recommendations Adjust the retirement appropriation to reflect actual pension costs. Add …

https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12

Opinion 88-14

… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …

https://www.osc.ny.gov/legal-opinions/opinion-88-14

CUNY Bulletin No. CU-712

… Purpose The purpose of this bulletin is to inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the position pools in PayServ. Affected Employees All CUNY … budget references where appropriations and segregations have been created by the Bureau of State Accounting …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-712-new-york-state-payroll-system-payserv-cuny-fiscal-year-end

Opinion 90-22

… or statutory amendments that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Public Water … by the Public Service Commission. If the municipality in its discretion decides to invest these moneys, the … fee. Opn Nos. 81-27 and 79-754 are superseded. We are in receipt of your letter asking whether 1976 Opns St Comp …

https://www.osc.ny.gov/legal-opinions/opinion-90-22

Opinion 91-43

… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (procedure in towns); (delegation of pre-audit functions) LOCAL LAWS -- Transfer of Function (town clerk's function in connection with preparation and custody of claims) TOWN …

https://www.osc.ny.gov/legal-opinions/opinion-91-43

CUNY Bulletin No. CU-741

… In order to correctly calculate the charges for the split payroll for fiscal year ending 2021-22 and the fiscal year … charges to be used for the following fiscal year-end payroll allocation percentages are outlined in the Guide to Financial Operations, Chapter XV, Section 6.A - Split Payroll . Effective Dates: Institution paychecks dated July …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-741-new-york-state-payroll-system-payserv-cuny-fiscal-year-end

Opinion 2006-1

… CLAIMS -- Payments (of compensation prior to completion of payroll period) LOCAL LAWS -- Pre-emption (matters contained … -- Compensation (payment of prior to completion of payroll period) TOWN LAW §120: Pursuant to Town Law §120, certification of the payroll or other claim for compensation of town officers and …

https://www.osc.ny.gov/legal-opinions/opinion-2006-1

Travel Advisory No. 4

… to coincide with the SFS Summer Release scheduled for Monday, August 21, 2017. To prepare for implementation, all …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/4-expense-report-mandatory-header-fields

Opinion 95-26

… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … (investment of tax moneys by loan to fire department) INSURANCE LAW, §§9104, 9105: The Lawrence-Cedarhurst … Firemen's Benevolent Association may expend foreign fire insurance tax moneys to rent a meeting room if the purpose of …

https://www.osc.ny.gov/legal-opinions/opinion-95-26

Avoiding a Rejected DRO – Divorce and Your Benefits

… establish a separate account for an ex-spouse. Ex-spouse Beneficiary Designation — There is no provision in the RSSL … the rights and privileges of membership to a third party. Spousal Consent — Unlike private pension plans, governmental plans …

https://www.osc.ny.gov/retirement/members/divorce/avoiding-rejected-dro

XIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures

… loans in specific funds listed in Article VII language bills. SFL §98-a further states: “Notwithstanding the … loans in specific funds listed in Article VII language bills …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earnings

Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)

… to the network and PPSI stored on shared network folders. In addition to sensitive information technology (IT) … belonged to former employees and were last used to log into the network between June 2015 and August 2022. … Adequately secure shared network folder access, resulting in users having unnecessary access to multiple forms of PPSI …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-and

DiNapoli Announces State Contract and Payment Actions for April 2014

… State Comptroller Thomas P. DiNapoli announced today his … $7.8 million due to fraud, waste or improprieties. As the state’s chief financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public … State Comptroller Thomas P DiNapoli announced today his …

https://www.osc.ny.gov/press/releases/2014/05/dinapoli-announces-state-contract-and-payment-actions-april-2014