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Opinion 95-16

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Central High School Districts (apportionment of expenses among school districts included therein) WORDS … to be used for the apportionment required by section 1908 of the Education Law …

https://www.osc.ny.gov/legal-opinions/opinion-95-16

Pension Payment Option Election – Divorce and Your Benefits

… should the member die before them. Generally, this is one of the joint allowance options. The parties should be aware … though the ex-spouse may only be receiving a small share of the overall pension benefit. For a full description of each option, see the Pension Payment Option Descriptions …

https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-election

Conferences — 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 … conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or conference of firefighters or officers, if believed to be of benefit to …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expenses

XII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures

… POLICIES Business Units must use the Invoice Lines section of the voucher in the Statewide Financial System (SFS) to … 5.E – Processing Payments Against a Purchase Order   of this Chapter). using the invoice description field to … being as descriptive as possible. using the Quantity, Unit of Measure and Unit Price fields to record that respective …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fields

IX.8.A Accounting for Federal Refunds – IX. Federal Grants

… processed through AP as an adjustment voucher regardless of whether the grant award is open or closed with the federal … is active or lapsed. See Chapter VII, Section 3 - Refund of Appropriation/AP Adjustment Vouchers of this Guide for further information. There are two main …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refunds

Opinion 91-20

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … SERVICE -- Contracts (by town for a particular level of service) -- Fees (authority to collect from insurance … Whether pursuant to section 122b of the General Municipal Law the town may contract with an …

https://www.osc.ny.gov/legal-opinions/opinion-91-20

Opinion 91-53

… members who do not have such additional assignments. The salary fixed, however, may not exceed the amount set forth in … may be paid an additional salary to act as "project coordinator" of the town's re-evaluation project. Town Law, … would also hold a separate town position as "project coordinator", we again suggest you contact the Attorney …

https://www.osc.ny.gov/legal-opinions/opinion-91-53

Opinion 91-7

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in which district may contract for provision of) FIRE PROTECTION DISTRICTS -- Ambulance Service (by fire … under which the emergency rescue and first aid squad of a village fire department may provide general ambulance …

https://www.osc.ny.gov/legal-opinions/opinion-91-7

Opinion 98-9

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. AMBULANCE DISTRICTS -- Contracts (imposition of charge per call by entity providing service) -- Fees … services within the district and provide the payment of that fee to the company …

https://www.osc.ny.gov/legal-opinions/opinion-98-9

Opinion 91-16

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Fees (not based on agate measurement for publication of notice of unredeemed land) REAL PROPERTY TAXES AND … Whether the charge for a notice of unredeemed lands published pursuant to Real Property Tax …

https://www.osc.ny.gov/legal-opinions/opinion-91-16

Opinion 2002-7

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … expending reserve fund moneys) -- Finances (establishment of and expenditure from reserve funds) -- Reserve Fund … Whether the expenditure of monies from a capital reserve fund established by a school …

https://www.osc.ny.gov/legal-opinions/opinion-2002-7

Opinion 90-2

… of enhanced or additional services, the village would not be receiving any consideration for the moneys paid under … already supported by town-wide taxes and the library does not specifically agree, in return, to provide consideration …

https://www.osc.ny.gov/legal-opinions/opinion-90-2

Opinion 89-45

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … rate for attorney employed as counsel to zoning board of appeals) ZONING AND PLANNING -- Zoning Board of Appeals … pay an attorney employed as counsel to the zoning board of appeals a fixed annual amount for certain specified …

https://www.osc.ny.gov/legal-opinions/opinion-89-45

Opinion 89-33

… opinion. CLAIMS -- Audit (necessity to pre-audit claims for compensation of village officers and employees) VILLAGE … compensation of appointive village officers and employees for services may be paid without prior audit by the board of … such prior audit. You ask whether budgeted compensation for appointive village officers and employees may be paid …

https://www.osc.ny.gov/legal-opinions/opinion-89-33

Opinion 2012-1

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (purchases of highway … Whether a member of a town board of assessment review who is the sole …

https://www.osc.ny.gov/legal-opinions/opinion-2012-1

Opinion 96-24

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (referendum requirements in fire districts); (payment into of amount provided by appropriation) GENERAL MUNICIPAL LAW, …

https://www.osc.ny.gov/legal-opinions/opinion-96-24

VII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables

… – AP Adjustment Voucher Overview – Lapsed Appropriations  of this Chapter. The second line is the debit (+). This line  … chartfield values as the first line with the exception of the account code. The account code must be 59999 - Refund of Appropriation Clearing Account. BSAO – Budgets will reject …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparation

Opinion 92-35

… to its taxable real property. November 2, 1992 John R. Thompson, Receiver of Taxes & Assessments Town of Tonawanda 1 …

https://www.osc.ny.gov/legal-opinions/opinion-92-35

Opinion 92-9

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PHRASES -- "Court or Other Tribunal" (meaning for purposes of General Municipal Law, §72-o - appearance at attorney's …

https://www.osc.ny.gov/legal-opinions/opinion-92-9

Opinion 2000-6

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE INSURANCE TAXES -- Particular Uses (funding length of service award program) VOLUNTEER FIREFIGHTERS -- Service … by a village treasurer may be used to fund a length of service award program for volunteer firefighters …

https://www.osc.ny.gov/legal-opinions/opinion-2000-6