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Opinion 88-33
… -- Construction (of laterals to serve previously unserved properties within the district) IMPROVEMENT DISTRICTS -- … of the district or the town, lateral sewers to serve two properties within the district. The district was established … town board's resolution included laterals to serve all the properties within the subdivision. In 1961, when the …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 90-25
… STATE CONSTITUTION, ART. VIII, §1: A fire district is not obligated to compensate a private water-works corporation … to comply with statutory restrictions and inhibitions can create an obligation or liability of the [municipality]. … water district; see also 1981 Atty Gen [Inf Opns] 274; but cf ., General Obligations Law, §5-701, which requires …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Borrowing Against Your Contributions – Special 20- and 25-Year Plans
… you can take a loan from NYSLRS. If you aren’t required to contribute (determined by your tier and retirement plan), you can only borrow if you have voluntary … are fully insured in case you die before repaying them. How Much You Can Borrow The minimum loan is $25. The maximum …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsOpinion 88-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to Tax Law 2613 are required to be apportioned among the town and certain villages in the town for the period October 1 1986 through March 31 1987 …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 88-62
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … finance closure of landfill) GENERAL MUNICIPAL LAW, §6-c: A town may establish a capital reserve fund to finance the … to establish one or more public dumps or dumping grounds. In addition, Town Law, §221(1) authorizes town boards to …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 94 - 23
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … town in which the extension is to be located may proceed on its own, without action by the other town. If the proposed … the town within which the extension is located may proceed on its own pursuant to Town Law, §172-d unless the fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Opinion 2000-11
… as otherwise provided by law," all appointed officers for which a term of office is not fixed in that section serve … of the superintendent. Memoranda in the bill jacket for chapter 621 of the Laws of 1952 indicate that the intent …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 2002-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … bidding requirements for political subdivisions in this State. General Municipal Law §103 provides that, except as …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Standard Work Day and Reporting Resolution – Understanding Your Responsibilities: Elected & Appointed Officials
… to NYSLRS. [Your board uses your record of activities (ROA) to calculate the average number of days you work in a … at the first regular meeting held after you submit your ROA. Once passed, the legislative clerk or secretary of the …
https://www.osc.ny.gov/retirement/members/ea-officials/standard-work-day-and-reporting-resolutionIV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… projects grant program appropriations. Click here to download the table below as a Microsoft Excel file . SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceXI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… Contractor generally offers more advantageous special price promotions or special discount pricing to other … the Contract term for a similar quantity, and the maximum price or discount associated with such offer or promotion is … otherwise available under this Contract, such better price or discount shall apply for similar quantity …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesIX.7.F M-Year Legislation – IX. Federal Grants
… Most federal grant award funding has a limited period of availability. Some grant’s period of funds availability terminates on September 30 of the fifth federal fiscal year after the period of funds … Most federal grant award funding has a limited period of availability …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… The subject should indicate that the email is regarding an adjustment to a prior tax year. Additionally, the body of the … should include at a minimum: The tax year for which the adjustment is applicable The adjustment amount The employee’s name The employee’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… OSC’s Bureau of Payroll Services issues periodic guidance to payroll officers on the establishment and maintenance of … of account information is used on the expense report. To ensure travel and expense reimbursements are deposited … will delay payment and will require reprocessing in the form of a check. If an employee has separately directed their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… of implementation of the two recommendations included in our initial report, Medgar Evers College: Controls Over … after CUNY’s bank authorization policy was established in 2008. However, CUNY Central did not have any of the … these accounts. Additionally, our inquiry of banks located in the proximity of the college found an additional two …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followSelected Aspects of Discretionary Spending
… Regional Transportation Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation services in the greater Rochester area. The Authority provides public … expenses, including meetings and other events, memberships in professional organizations, sponsorships, and training. …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Criminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… Purpose To determine the extent of implementation of the one … Facilities (ACFs), and Home Health Care (HHC) providers to adequately safeguard patients through requests for … employees of Nursing Homes, ACFs, and HHCs, according to State requirements. However, we identified 24 applicants …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followOperational Advisory No. 12
… definitions for Obligation, Accounting and Budget Dates in the Statewide Financial System (SFS) and guidance on date … and reference Obligation, Accounting and Budget Dates in order to provide guidance on the appropriate use of these dates in SFS. OSC will issue a monthly operational advisory …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-datesLansing Fire District – Financial Condition (2013M-80)
… audit was to examine the District’s financial condition for the period January 1, 2008, to December 31, 2012. … our audit was to examine the Districts financial condition for the period January 1 2008 to December 31 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80City of Olean – Budget Review (B1-15-2)
… and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2