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Opinion 94-4
… action gave rise or origin to a claim may be executed by a signature stamp affixed with the intent to execute the … comptroller, as the case may be, has required an original signature. You ask whether vouchers submitted for audit by a town highway superintendent must contain an original signature of the superintendent or may contain a signature …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 94-27
… could be imposed on a class of property owners who are not full participants in the process of authorizing the …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 91-42
… fire department funds and village funds) GENERAL MUNICIPAL LAW, §119-n; MUNICIPAL HOME RULE LAW, §10[1][i]; VILLAGE LAW, §4-408: A village and its fire department may not agree …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Opinion 95-16
… that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (apportionment of expenses among school districts included therein) WORDS AND PHRASES -- "Last …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Pension Payment Option Election – Divorce and Your Benefits
… pension. If the DRO does not explicitly state which party pays the additional cost of a pop-up option, it will be …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… districts to pay for the actual and necessary expenses of travel, meals, lodging, registration fees and tuition fees … the time needed to attend conferences, subject to the employee charging the personal time to leave credits, as … or claimed for reimbursement. Conference Expenses of Non-Employees It is acceptable for your travel policy to …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Business Units must use the Invoice Lines section of the voucher in the Statewide … available in the SFS, including: using individual invoice lines for individual invoice items. copying purchase order and/or receiving … Business Units must use the Invoice Lines section of the voucher in the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Association to Benefit Children (ABC) on its Consolidated Fiscal Report … To determine whether the costs reported by the Association to Benefit Children on its Consolidated Fiscal Report were …
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
… AP as an adjustment voucher regardless of whether the grant award is open or closed with the federal agency or … on whether a different appropriation was used for the same grant or whether the federal agency allows a different grant to receive the refund. Often a federal agency will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsOpinion 91-20
… not prescribe a procedure for users to designate a third party to receive a bill for fees and charges ( cf . Real …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Opinion 91-53
… members who do not have such additional assignments. The salary fixed, however, may not exceed the amount set forth in … board member may be appointed deputy supervisor and the salary fixed for the office of deputy supervisor is not … in its discretion, could provide a prospective salary increase for the chairman. This is in reply to your letter …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Opinion 91-7
… fire company providing fire protection within the district does not maintain and operate an ambulance, the town may … §176(22): A fire district, the fire department of which does not have an emergency rescue and first aid squad, may … fire protection district. You state that this fire company does not operate an ambulance. You ask whether the town may …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 98-9
… the granting of a license or concession to a private party). We note that subdivision 2 of section 122-b was …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 91-16
… -- Tax Sale (cost of publication of notice) CIVIL PRACTICE LAW AND RULES, §8007; PUBLIC OFFICERS LAW, §70-a; REAL PROPERTY TAX LAW, §1014: The cost of publication of a notice of unredeemed … unredeemed lands published pursuant to Real Property Tax Law 1014 should be calculated on the basis of agate …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 2002-7
… monies from reserve fund) EDUCATION LAW §§259, 3651: The library board of trustees of a school district public library may determine to accumulate library fund monies for capital purposes. The expenditure of … reserve fund established by a school district public library is subject to referendum …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 90-2
… in the opinion. LIBRARIES -- Contracts (with town library by village) -- Grants (by village to town library) VILLAGES -- Powers and Duties (contract for library services with, or grant to town library) EDUCATION … Whether a village may contract for library services with a town public library which was …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 89-45
… under Article 78 of the Civil Practice Law and Rules (CPLR). Town Law, §267 authorizes town boards to provide for … defending proceedings commenced under Article 78 of the CPLR. We note that when compensation is paid in this manner, … under Article 78 of the Civil Practice Law and Rules CPLR …
https://www.osc.ny.gov/legal-opinions/opinion-89-45Opinion 89-33
… be paid without prior audit by the board of trustees. Your inquiry makes specific reference to officers who are …
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 rendered. The … 801, 803: A member of a town board of assessment review who is the sole proprietor of a company that sells highway … Whether a member of a town board of assessment review who is the sole …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Opinion 96-24
… by appropriation) GENERAL MUNICIPAL LAW, §6-g: A fire district board of commissioners may determine to include in the annual fire district budget an amount to be paid into a capital reserve … This is in response to your letter concerning a fire district which has recently made the final debt service …
https://www.osc.ny.gov/legal-opinions/opinion-96-24