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Opinion 95-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts … of the apportionment. This is in reply to your request for our opinion as to the proper assessment roll to be used for …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 94-4
… opinion. CLAIMS -- Audit (manner of execution of officer's statement) TOWN BOARD -- Powers and Duties (requiring … of the officer whose action gave rise or origin to a claim may be executed by a signature stamp affixed with the intent to execute the …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 94-27
… of fronting or abutting owners or upon the board's own motion, to improve a street, highway, private road or … in the event an improvement is initiated on town board motion, only abutting or fronting property owners may …
https://www.osc.ny.gov/legal-opinions/opinion-94-27XII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… Units to provide additional documentation to verify the payment. Bulkload Business Units A Bulkload Business Unit voucher has one Invoice Line, which only contains the invoice amount. Business Units … Invoice Descriptions (i.e., “pens” in the first Invoice Line, “pencils” in the second) with the Comments field left …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… Law 5 authorizes local governments and school districts to pay for the actual and necessary expenses of travel, meals, lodging, registration fees and tuition fees … employees to extend travel for personal reasons beyond the time needed to attend conferences, subject to the employee …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… of Appropriation/AP Adjustment Vouchers of this Guide for further information. There are two main reasons for processing refunds in AP: When the refund relates to a … the adjustment voucher will restore the contract value. For 1099 reporting, the adjustment voucher will adjust the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsOpinion 98-9
… a town-wide basis or in an ambulance district, may fix a schedule of municipal fees or charges to be paid by persons … services. Absent action by the town board to fix such a schedule of fees or charges for the services to be provided … 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 91-7
… DISTRICTS -- Contracts (authority to contract with village fire department) AMBULANCE SERVICE -- Contracts (by town with fire department rescue squad) -- Fire Districts (when fire district may contract for emergency …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 91-53
… salaries at an amount greater than other board members who do not have such additional assignments. The salary … budget unless a local law subject to permissive referendum is adopted. (2) A town board member may be appointed deputy … as compensation for a separate, second town position, the holding of which is not incompatible or otherwise prohibited …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Opinion 91-20
… In addition to ambulance service provided as part of a fire protection contract entered into by a town on behalf of fire protection districts, a town may contract for the … Law. You indicate that the town currently contracts for fire protection on behalf of fire protection districts in the …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Area #10 – Firewalls and Intrusion Detection – Information Technology Governance
… segments. Firewalls control network communications using rules that specify which communication types are allowed … the network administrator should configure firewall rules to allow only those communication types that are needed … software should be patched regularly as vendors provide updates to address vulnerabilities and improve functionality. …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionOpinion 92-35
… results, should be avoided" (McKinney's Statutes, §145, pp 294-295). Thus, courts generally will "rule out absurd and …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Opinion 2012-1
… 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 MUNICIPAL LAW §§ 800 (3), 801, 803: A member of a …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Opinion 96-24
… to permissive referendum requirements. December 31, 1996 Patrick Shields, Secretary-Treasurer Leonardsville Fire …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 91-16
… to the Real Property Tax Law is based upon the actual line count, rather than upon agate measurement. If the notice … publishing such notice is entitled to the additional per line charge allowed by statute. You ask whether the charge … be calculated on the basis of agate measurement or actual line count. Real Property Tax Law (RPTL), §1014 provides that …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 2002-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 90-2
… (see 1979 Opn No. 79-410, supra ). February 20, 1990 Daniel J. Kwarta, Mayor Village of East Bloomfield … Whether …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 89-45
… to fix salaries for all town officers and employees, also states that salaries of officers and employees "shall be in …
https://www.osc.ny.gov/legal-opinions/opinion-89-45Opinion 89-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-33VII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… “Adjustments”. Chartfield Coding Requirements Within the AP Adjustment Voucher there are two invoice lines, each with … after an appropriation has lapsed, see: Section 3 – AP Adjustment Voucher Overview – Lapsed Appropriations of … properly defaults to the current date upon entering the AP Adjustment Voucher into SFS and it should not be changed. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparation