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Opinion 90-36

… v City of Syracuse , 18 Hun 259, a property owner's agent delivered three checks on October 16, 1875, bearing … As there were no funds in the bank to pay the checks, the agent and the tax receiver agreed "that the same were not … to be presented for payment" (18 Hun, at 260) and the agent wrote in pencil on the checks when they were severally …

https://www.osc.ny.gov/legal-opinions/opinion-90-36

Credit Cards – Travel and Conference Expense Management

… don’t require the traveler to present the credit card upon arrival (e.g., conference registration fees, airline …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cards

Opinion 96-15

… -- Expenses (judgment arising from his or her actions) ZONING AND PLANNING -- Expenses (judgment arising from zoning and planning function) TOWN LAW, §§121, 138, 261: The … the trial court found that the actions of former town officials in revoking a building permit were arbitrary and …

https://www.osc.ny.gov/legal-opinions/opinion-96-15

IX.7.J Final Reports – IX. Federal Grants

… of the final report, agencies may request the project be closed in the SFS by notifying the OSC Bureau of State …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reports

Public Officers – Membership and Enrollment

… Some positions considered public offices are members of planning boards, Town or Village Justice, County Attorney and District Attorney. Other … positions that may be considered public offices are Town, Village and City Attorney. If you determine that an …

https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officers

Retirement Legislation

… Retirement and related legislation enacted or vetoed 2025 …

https://www.osc.ny.gov/retirement/resources/retirement-legislation

Contract Advisory No. 20

… accept these interim STS or AC 340-S forms submitted with a contract transaction to OSC for prior approval. …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/20-sfs-92-related-issues-contract-single-transaction-summary-sts-and-ac-340-s

Claims for Deceased Owners and Estates

… What You Should Know To claim lost money belonging to a … we have reviewed your claim. All items that appear online are at least $20 or one share of stock. How to Prove … In limited circumstances, an heir or payer of funeral expenses can submit a claim if there is no court-appointed …

https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estates

Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts

… apply). Establish a Reserve Fund for Improvement Districts in Suburban Towns A reserve fund for an improvement … (see Local Finance Law Section 2.00). For water and sewer districts, objects and purposes include buildings, additions … Law Section 6-d) Establish a Reserve Fund for Improvement Districts in Suburban Towns (Town Law Section 55-a) Our …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districts

Thousands of State Computers and Other IT Devices Unaccounted for or Stored With Lax Security

… data security when disposing of assets, but will consider resale or donation of devices where possible. The agency’s …

https://www.osc.ny.gov/press/releases/2025/02/thousands-state-computers-and-other-it-devices-unaccounted-or-stored-lax-security

Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (2019-S-72)

To determine whether the Department of Health made improper payments for claims in violation of federal and State requirements related to ordering, prescribing, referring, or attending (OPRA) providers who were no longer participating in the Medicaid program.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s72.pdf

DiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults

… accounting of all the adult day service programs that are operating in the state,” DiNapoli said. “While the providers that have state contracts are being closely watched – this demonstrates that there is a … staff health records that are not up-to-date, and fire drills that are not conducted as required. DiNapoli …

https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adults

New Yorkers in Need: Food Insecurity and Nutritional Assistance Programs

… Yorkers face daily challenges as a result of living at or near the federal poverty level, resulting in painful choices … Yorkers face daily challenges as a result of living in or near the federal poverty level resulting in painful choices …

https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programs

Election Form for 20 Year Retirement Plan Section 384-d (PF5117)

To elect membership under Section 384-d (if an employer has adopted it), which permits retirement after 20 years of creditable service, firefighters, police or officers of fire departments or police departments use form PF5117.

https://www.osc.ny.gov/files/retirement/forms/pdf/pf5117.pdf

IX.9.A Transfer Authorizations – IX. Federal Grants

… may be contained in appropriation acts or within bills that are enacted with the budget to implement various provisions of the appropriation acts. These bills are commonly referred to as "Omnibus Article VII language bills" and provide the authorizations necessary to transfer …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizations

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