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There's no "authority" on how to do this because ties are a concept foriegn to baseball.
Our local little league last year had a situation come up in minors at the end of the season where one team took first place if you counted each tie as a half win but another team was in first if you used pure winning percentage. I don't recall the specifics about the numbers, but one of the teams had played less games due to some rainouts not made up.
So our league decided that wins from forfeits would be ignored. Any game decided by forfeit would be scored as if it had never been played. The reasoning was that a team doesn't actually earn a forfeit. The league would then use pure winning percentage to determine standings.
I pointed out that my plans for next season was to win the first game and forfeit the 19 remaining games, thus ensuring my perfect winning percentage and my team's place at the top of the standings.
The league decided instead to hold a single game playoff between the two teams and to not allow ties in divisions that keep standings.
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