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Opinion 2003-1
… the town board. You ask whether the cost of an improvement for an extension to an existing town water district is borne … the original district. Subdivision 5 also makes provision for charging to the properties within the extension a portion … is no corresponding provision in section 202(5), however, for charging any portion of the expense of the extension to …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 89-9
… to a creditor or to a person who has paid or incurred the funeral expense of the decedent. Payment may not be made … to a creditor or to a person who has paid or incurred the funeral expenses. The affidavit must show that the decedent …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 88-9
… WATER DISTRICTS -- Improvement of Facilities (procedure for acquisition of real property by district governed by … board) IMPROVEMENT DISTRICTS -- Property (procedure for acquisition of real property by district governed by … of the district. You state that the parcel is needed for an anticipated enlargement of the district's pumping, …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 94-24
… (for bonds with proposed maturity of more than five years) REAL PROPERTY -- Purchase (procedure for financing in towns); … REFERENDUM -- Permissive (need for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL … referendum authorizing the purchase of the parcel of real property on which the town hall is to be constructed and …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Opinion 91-44
… of its board of fire commissioners if the district pays all or part of the premiums or subscription charges on behalf …
https://www.osc.ny.gov/legal-opinions/opinion-91-44VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… in SFS. SFS Navigation: Accounts Receivable > Payments > Online Payments > Regular Deposit When entering a Regular …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentTown of Sheldon – Financial Management (2017M-261)
… was to determine whether the Board effectively managed and monitored fund balance for the period January 1, 2014 … The Town of Sheldon is located in Wyoming County and has a population of approximately 2,410. General and highway fund budgeted appropriations for 2017 totaled …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Village of Sharon Springs – Water Accountability (2014M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s water operations for the period June … including reconciling of the water produced to the amount billed and investigating and correcting the …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148DiNapoli Statement on Charges Against Former Delhi Village Clerk
… of Criminal Investigation. “Delhi's former village clerk Michele Barnes betrayed her colleagues and the public by …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkOmnibus Technical Procurement Amendments
… / S.7893 (DeFrancisco) – Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility … and technology; clarifying the use of contracts let by another governmental agency; and clarifying the valuation … Relates to participation by state agencies in a system used by the comptroller to …
https://www.osc.ny.gov/legislation/omnibus-technical-procurement-amendmentsForeign Fire Insurance Report Filing
… benevolent associations which receive and use foreign fire insurance tax proceeds (commonly referred to as "two percent … Foreign Fire Insurance Report Filing …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingBainbridge Fire District - Board Oversight (2018M-252)
… the Treasurer’s reports on a monthly basis and reviewed all claims before payment. Although the Treasurer’s financial … records and reports accurately and properly accounted for all financial activities, the Board did not provide for an annual audit of these records. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Hampton Bays Union Free School District - Claims Processing (2018M-68)
… purchase orders. The purchasing agent approved 34 percent of the purchases tested, or 74 invoices for $19,845, after … ordered. Key Recommendations Enforce the District’s policy of not allowing confirming purchase orders. Develop … procedures and/or a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68State Agencies Bulletin No. 1525
… that are customers of the BSC, the BSC will provide you with specific instructions on the agency and BSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1525-2017-sefa-state-employees-federated-appeal-campaignOpinion 94-13
… hearing at which the municipality has the burden of proof. You ask whether a city may require disabled firefighters …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 2001-12
… action or proceeding arising out of any alleged act or omission which occurred or allegedly occurred while the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12State Agencies Bulletin No. 1615
… Purpose To provide instructions for processing payroll deductions for the SEFA Campaign for the 2018 calendar year. Affected Employees All Employees … To provide instructions for processing payroll deductions for the SEFA Campaign for the 2018 calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1615-2018-sefa-state-employees-federated-appeal-campaignOpinion 88-2
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special … assessment rolls, we note that section 1420 of the Real Property Tax Law, which pertains to the levy of village … has no application to the levy of special assessments (see Real Property Tax Law, §102[20]). We also note that …
https://www.osc.ny.gov/legal-opinions/opinion-88-2GASB Statement 87, Leases
… payments that depend on an index or a rate (Consumer Price Index or market interest rate), initially measured … must report both to the Bureau of Financial Reporting and Oil Spill Remediation. Sale-leasebacks A sale-leaseback is … report the lease to the Bureau of Financial Reporting and Oil Spill Remediation. Lease-leasebacks A lease-leaseback is …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesOther Bulletin No. 50
… criteria Background Civil Service Law, Section 131 and the Division of the Budget Bulletin D-1140, provide for … should be processed using the following effective date and check date: Pay Cycle/Pay Period Type Payment Effective … (Grade 600) which are equated to a grade (Grade 603-667) and whose annual salary is below the Job Rate of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-50-april-2019-state-university-construction-fund-scf