Search
Area #8 – Online Banking – Information Technology Governance
… Fraud involving the exploitation of valid online banking credentials is a significant risk facing any … government or school that processes financial transactions online. Some of the more popular types of electronic fraud targeting online banking are phishing 15 and malware. 16 In a typical …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingXII.5.D Selecting the Appropriate Location – XII. Expenditures
… revenue) must be deposited into a separate grant account. OSCEDOMAIN To be used by agencies when directing … to the purchase of land or property to a sub ledger account until receipt of a signed agreement. OSCOFSET01 OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationUnified Court System Bulletin No. UCS-345
… Purpose: The purpose of this bulletin is to inform the Office of Court Administration of OSC’s automatic processing in Pay … The purpose of this bulletin is to inform the Office of Court Administration of OSCs automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-345-impact-27-pay-periods-calendar-year-2024-judges-and-justicesCUNY Bulletin No. CU-728
… to Higher Education Officer (Assistant to HEO) and EOC Assistant to Higher Education Officer (EOC Assistant to HEO) titles, and to provide instructions for … $1,000 General Salary Increase for Assistant to HEOs and EOC Assistant to HEOs is effective 02/01/2022 and will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-728-february-2022-professional-staff-congress-psc-1000-generalCUNY Bulletin No. CU-734
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … 12/01/2017 – 02/28/2023, a $1,500 general salary increase is authorized effective 04/01/2021. The CUNY Board of … $1,500 General Salary Increase for Lecturer Title Series is effective 04/01/2022 and will be processed in Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalOpinion 95-3
… levy the same tax) TAX LAW, §§ 1105(b), 1210(a),(b), (c), 1223, 1224(b), (k), 1262(a), (c), (d): In the absence of … 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions or any combination … 3% sales tax on utility services, restaurant meals, hotel room occupancy and amusement admissions. In view of the sales …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 90-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Concerning how the town and village may proceed to establish a joint fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Opinion 93-20
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … mandatory referendum in the case of an elective receiver. You ask whether a town, by resolution, may require a … to require a countersignature in order for the receiver to transfer moneys deposited to his or her credit ( cf . Town …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 98-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a fire district accepts the services of a member of a fire company in a bordering …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Opinion 98 - 19
… 109-b states that, if an authorization for the issuance of obligations to finance the equipment, machinery or apparatus … manner as provided for such referendum on the issuance of obligations" (emphasis added). General Municipal Law, … provides that if the authority for the issuance of obligations to finance the equipment, machinery or apparatus …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Opinion 97-13
… taken without approval) GENERAL MUNICIPAL LAW, §217(c)(i): A volunteer firefighter serving a disciplinary suspension … by the sponsor of the program ( id .). Section 217(c)(i) provides that such activities may include "[t]raining … board of fire commissioners, we note that section 217(c)(i) does not contain an express approval requirement. We also …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Opinion 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 92-4
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (supervised … fitness training for firefighters) TOWN LAW, §176(10): A fire district may pay for supervised physical fitness … functions, the nature of the supervision is such that the fire district has reasonable assurance that it is realizing …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Opinion 92-24
… threshold requirements of General Construction Law, §60 and Public Officers Law, §70-a, because it is mailed as third class matter and does not have a paid subscription, may not be designated … is published in the town, mailed as third class matter and does not have a paid subscription. If not, you also ask …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Opinion 92-11
… (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL FUNDS -- … Reserve (transfer by school district into reserve for property loss and liability claims) SCHOOL DISTRICTS -- … to transfer from insurance reserve to reserve for property loss and liability claims) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 90-63
… establish, maintain, operate and fund programs devoted in whole or in part to the welfare of the aging). Therefore, we …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 88-37
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the city may finance the purchase of five automobiles to be used as police cars by the issuance …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Pension Payment Option Election – Divorce and Your Benefits
… At retirement, a member must elect a pension payment option, which determines how the retirement benefit … after their death. Some DROs require the member to elect a pension payment option that provides a continuing benefit to …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionOpinion 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-95-16Opinion 94-4
… unless the town board or town comptroller, as the case may be, has required an original signature. You ask … voucher, the town board or the town comptroller, as the case may be, may require that the statement be executed only …
https://www.osc.ny.gov/legal-opinions/opinion-94-4