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Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… actual and necessary expenses of travel, meals, lodging, registration fees and tuition fees incurred by officers and employees while attending …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… are performed at three locations in Manhattan: 86th Street (47 students), 88th Street (25 students), and 126th Street (14 students). ABC is reimbursed for preschool special …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… as an adjustment voucher regardless of whether the grant award is open or closed with the federal agency or whether … vendor and the IRS. When a refund is received on an open award and it relates to a lapsed appropriation, other … the refund. Often a federal agency will allow an alternate award to be used, such as when a subsequent year's award has …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… OVERVIEW AND POLICIES Business Units must use the Invoice Lines section of the voucher in the Statewide Financial … available in the SFS, including: using individual invoice lines for individual invoice items. copying purchase order … and/or receiving information into the voucher’s invoice lines (see Section 5.E – Processing Payments Against a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsOpinion 91-20
… town for a particular level of service) -- Fees (authority to collect from insurance companies) FEES -- Collection of … GENERAL MUNICIPAL LAW, §122-b; TOWN LAW, §184: In addition to ambulance service provided as part of a fire protection … may specify the circumstances under which that service is to be available, provided that the service is available on a …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Opinion 91-53
… set forth in the notice of hearing on the preliminary budget unless a local law subject to permissive referendum is … to be listed in the notice of hearing on the preliminary budget. (3) A town board may provide additional salary in … set forth in the notice of hearing on the preliminary budget for the highway superintendent for services in …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Opinion 91-7
… not, however, enter into such a contract with an emergency rescue and first aid squad of a fire department or fire … the fire department of which does not have an emergency rescue and first aid squad, may contract with any city, town, … district which has in its fire department an emergency rescue and first aid squad duly authorized to render …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 98-9
… must receive those services without a fee or charge. 1 June 17, 1998 Emily Pines, Esq., Town Attorney Town of …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 91-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Fees (not based on agate measurement for publication of notice of unredeemed land) REAL PROPERTY TAXES AND ASSESSMENTS -- Redemption (publication of notice of unredeemed lands) -- Tax Sale (cost of publication …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 2002-7
… of Erie , 171 AD2d 369, 577 NYS2d 993 aff 80 NY2d 938, 591 NYS2d 131). This Office has previously noted that no …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 90-2
… §256: A village may contract with a town public library which was established by the town within which the village is located and which is supported by town-wide taxes, for library services … contract for library services with a town public library which was established by the town within which the village is …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 89-45
… services of an attorney as an independent contractor to assist the zoning board of appeals (24 Opns St Comp, 1968, p … §27(1) precludes an attorney appointed as an employee to assist the zoning board of appeals from being paid …
https://www.osc.ny.gov/legal-opinions/opinion-89-45Opinion 89-33
… Law, §4-412[10]; 5-524[9]; Tillinghast v Merrill , 151 NY 135; Byrd v McGoldrick , 277 NY 492; 4 McQuillin, Municipal Corporation, §12.217). We … Patrick Michael McKenna, Esq., Village Attorney Village of Malverne …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 2012-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … of highway related products from company owned by a member of a town board of assessment review) REAL PROPERTY … of highway related products from company owned by a member of a town board of assessment review) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Opinion 96-24
… for principal on obligations issued to finance a fire truck. The establishment of a capital reserve fund for the … for principal on obligations issued to finance a fire truck 1 . As to referendum requirements, a resolution for the … as a particular sort of firefighting vehicle (e.g., pumper truck), must set forth the estimated cost thereof and is …
https://www.osc.ny.gov/legal-opinions/opinion-96-24VII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… On-line agencies enter an Adjustment Voucher in the Accounts Payable module within SFS. SFS … Payable >Vouchers > Add/Update > Regular Entry The Voucher Style is “Adjustments”. Chartfield Coding Requirements Within the AP Adjustment Voucher there are two invoice lines, each with its own …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationOpinion 92-35
… REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable … RECEIVER OF TAXES AND ASSESSMENTS -- Powers and Duties (notice of unpaid taxes with respect to county taxable property) REAL PROPERTY TAX LAW, §987: A notice of unpaid taxes pursuant to RPTL, §987 should not be …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Opinion 92-9
… appear at an attorney's office for pre-trial questioning. April 9, 1992 Cornelius F. Healy Deputy State Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Opinion 2000-6
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding length of … FIREFIGHTERS -- Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, 219-a; INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies received pursuant to Insurance Law …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Opinion 90-21
… in town) LOCAL LAWS -- Transfer of Function (town clerk's function in connection with preparation and custody of claims) TOWN CLERK -- Powers and Duties (preparation and custody of … referendum, may transfer to another town official the town clerk's power with respect to the preparation and custody of …
https://www.osc.ny.gov/legal-opinions/opinion-90-21