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Opinion 99-4
… as set forth in article 18-A ( Postler & Jaeckle v County of Monroe , 153 Misc 2d 392, 393, 582 NYS2d 328, 329), … of course, have no authority to enact local laws (see NY Const, art. IX, §3[d][2]; Municipal Home Rule Law, §2[8]). … in pertinent part, defines "project" as follows: ... any land, any building or other improvement, and all real and …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Opinion 95-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … enforcement purposes subaccount of the general fund of the state where the claiming agent is an agency of the state or …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Opinion 88-2
… AND ASSESSMENTS -- Assessments (special assessment area for refuse collection in village) LOCAL LAWS -- Refuse and … than through general taxation. If such assessments may be imposed, you inquire with regard to the manner in which … have to be founded in a physical improvement, but can also be based upon a service which enhances the value of …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Opinion 88-53
… actual service' to mean fixed regular wages, as respondent has, is consistent with both the plain meaning of 'salary' … in anticipation of retirement for section 431 purposes, it has been held that it is the "substance of the transaction, … individuals whose membership predates its effective date has been held not to violate this constitutional protection …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Fiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfIRS Pension Limitation – State Police Plan
… amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1518/irs-pension-limitationIRS Pension Limitation – Special 20- and 25-Year Plans
… amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1517/irs-pension-limitationAnniversary Date Calculator
… the new anniversary date after an employee returns to the payroll. Please refer to the Salary Manual, Payroll Bulletins and Bargaining Agreements for additional …
https://www.osc.ny.gov/state-agencies/payroll/anniversary-date-calculatorOpinion 2000-1
… Esq., Corporation Counsel Village of Ossining 1 The letter of inquiry also asks whether, under the provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 90-28
… before the agencies specified in the statute (see 1970 New York State Legislative Annual, pp 205, 539), it is well …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Comptroller DiNapoli Releases School Audits
… it to fund operations. The district also appropriated $12.8 million in reserves in each of the last three fiscal … (13.6 percent) over the last four fiscal years (2011-12 through 2014-15). These budgeting practices generated … during 2012-13, and premiums were projected to increase by 12 percent annually over the next four years based on …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsDiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
… In 2016, the New York State Common Retirement Fund (Fund) … all direct and indirect corporate political spending. “In the aftermath of the Supreme Court’s decision in Citizens … ask companies for comprehensive and public reports that list their corporate spending on candidates, political …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spendingNew York City Budget Balanced But Economic Risks Have Grown
… New York City ended fiscal year (FY) 2019 with a surplus of $4.2 billion, according to a … 2023. The budgets for these years includes reserves of $1.25 billion that, if unused, could be used to narrow the gaps. … budget cuts has been reduced by the recent two-year budget agreement, there still remains the potential for cuts during …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownComptroller DiNapoli Releases School District Audits
… school district audits have been issued. Charter School for Applied Technologies – Student Enrollment and Billing … accurately. The school billed tuition totaling $12,600 for three students to the incorrect district of residence and … County) District officials did not use competitive methods for seven professional service providers who were paid …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsHomeless Outreach Program at the Long Island Rail Road
… of the homeless at LIRR stations is a growing concern for LIRR customers and staff, and sometimes presents law … LIRR officials did not even have access to the MTA system used by vendors to report the results of their outreach … Develop and establish performance measures to be included in the Monthly Reports. Develop and establish …
https://www.osc.ny.gov/state-agencies/audits/2019/01/16/homeless-outreach-program-long-island-rail-roadTrain On-Time Performance
… percent. For 2013, weekday OTP averaged 80.5 percent and weekend OTP averaged 85.4 percent. For 2014, weekday OTP averaged 74.0 percent and weekend OTP averaged 81.2 percent. On balance, there has been …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceComptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Health: Medicaid Program: Questionable Payments for … minimum standards to support his Medicaid claims. A review of a sample of the records found that they contained … to communicate information about diversions appeared to be too low. In a follow-up, auditors found MTA officials have …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases School Audits
… School District , Orchard Park Central School District , Port Jefferson Union Free School District , Schenevus Central … Also, the balances in three reserves were excessive. Port Jefferson Union Free School District – Claims Processing …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Facilities Using Radioactive Materials or Radiation Equipment in New York City Were Not Always Properly Inspected or Licensed
… The New York City Department of Health and Mental Hygiene (DoHMH) did not always inspect … radiation exposure. Unfortunately, we found a number of troubling instances of lax supervision that create the potential to put New …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-facilities-using-radioactive-materials-or-radiation-equipment-new-york-city-were-not-alwaysState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Town of Franklin , Fulton Public Library , City of Hornell , Lima Public Library , Newark …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits