Search
Opinion 89-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … EMPLOYEES - Conferences and Training Schools (authority of public library to provide for cash advances) - …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Opinion 98-16
… return to general fund of excess moneys in school district reserve fund for tax certiorari claims) SCHOOL DISTRICTS -- Reserve Fund (timing for return to general fund of excess … EDUCATION LAW, §3651: Moneys deposited in a tax certiorari reserve fund by a school district, which are not expended to …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Area #8 – Online Banking – Information Technology Governance
… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate … The different types of malware can capture keystrokes for login information, monitor and capture other data to authenticate identity, generate web pages that appear to be legitimate but are not and hijack …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingXII.5.D Selecting the Appropriate Location – XII. Expenditures
… Financial System (SFS), a vendor location is a set of business defaults defined by the vendor. Agencies should … on the default. See Chapter X, Section 4.D – Location of this Guide for additional information about location. … Clearing House (ACH). ACH is the preferred method of payment of NYS. Agencies can view a vendor’s payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationOpinion 90-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (in joint fire district) FIRE DISTRICTS -- Establishment of (joint fire district) TOWN BOARD -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Opinion 95-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. SALES TAX -- Distribution (calculation of amount set aside for county or educational purposes when … Concerning the proper distribution of county sales tax revenue when the county and several …
https://www.osc.ny.gov/legal-opinions/opinion-95-3SUNY Bulletin No. SU-181
… Data page of employees receiving the increases if the new salary is greater than the Approved Salary Rate on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-181-october-1-2007-and-october-1-2008-stipend-increasesAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… 9160) to children who are between three and five years of age. For purposes of this report, these programs are collectively referred to … because there were no receipts. Based on the ratio value for the 9160 and 9165 programs, we recommend a …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualOpinion 90-63
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Appropriations and Expenditures (in recognition of municipal service - dinner for volunteer library workers); … public library may fund a holiday party either for a group of senior citizens who provide volunteer services to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 88-37
… 21.00(a), 28.00(a): The purchase of a passenger vehicle to be used as a police car may be financed … term "motor vehicle," however, specifically excepts "(a) passenger vehicle, other than a school bus, having a seating … motor vehicles by section 11.00(a)(29) does not apply to passenger vehicles with a seating capacity of ten persons or …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Opinion 92-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for designation in towns) GENERAL CONSTRUCTION …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Opinion 97-13
… (service credit for training taken during a period of suspension); (service credit for training taken without … §217(c)(i): A volunteer firefighter serving a disciplinary suspension may not earn points for training courses taken during the suspension. A volunteer firefighter in a fire district fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Opinion 92-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … long as the particular training program provides the type of conditioning necessary for the firefighters to efficiently … training sessions for active volunteer firefighters of the fire district fire department …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Opinion 98 - 19
Whether an installment purchase contract of a fire district is subject to mandatory referendum
https://www.osc.ny.gov/legal-opinions/opinion-98-19Opinion 92-11
… INSURANCE -- Self-Insurance (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL FUNDS -- Insurance Reserve (transfer by school district into reserve for … a union free school district which maintains an insurance reserve pursuant to General Municipal Law 6n may transfer the …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 93-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … countersignature on checks issued by receiver) RECEIVER OF TAXES AND ASSESSMENTS -- Powers and Duties (necessity of … officer on checks transferring moneys from the receiver of taxes account to another account …
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 … Firefighters' Benefit Law coverage for a firefighter of a bordering fire company providing on-going services) … Whether a fire district accepts the services of a member of a fire company in a bordering area is …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Opinion 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
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting … Whether a town may assess the cost of a road improvement under Town Law 200 against both …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 91-42
… fund raising activities (see General Municipal Law, §204-a) belong to the fire department and not the village (see, e.g., 1991 Opns St Comp No. 91-12, p 32). Therefore, they are not required to … (see General Municipal Law, §119-n). As to the village's home rule power in this instance, we note that villages are …
https://www.osc.ny.gov/legal-opinions/opinion-91-42