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Opinion 89-24
… district's code of ethics. You ask whether a person who is a member of the board of education of a city school … the teachers in the school district of which he is a board member; (2) the person is president of the local teachers association of another … Whether a person who is a member of the board of education of a city school …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 91-55
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AND NOTES -- Debt Limits (exclusion from - calculation of net revenues for exclusion for self-liquidating … Whether depreciation is included within the phrase costs of operation maintenance and repairs for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Opinion 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-98-9Opinion 2002-1
… of proposition to establish a service award program for volunteer firefighters); (need for when amending a … our opinion as to a number of issues arising in connection with a service award program for volunteer firefighters. … to section two hundred sixteen of [article 11-A]." With one exception not here relevant (see General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2002-1Opinion 2000-16
… FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (beneficiaries under group life … manner prescribed by the special act (see, e.g., 1999 Opns St Comp No. 99-3, p 5; 1997 Opns St Comp No. 97-4, p 8; 1995 … (see, e.g., Braschi v Stahl Associates Company , 74 NY2d 201, 544 NYS2d 784 [rent control]; McMinn v Town of Oyster …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16State Agencies Bulletin No. 1037
… 1341 as explained in IRS Publication 525, the repayment of wages in the current year that were originally overpaid in a prior year can not reduce the tax liability of the current year. The Federal, Social Security, Medicare, … and Local taxable wages cannot be reduced by the amount of this repayment for the purposes of determining tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpaymentsNew York State Pension Fund Sets 2040 Net Zero Carbon Emissions Target
… this goal will continue to ensure the Fund’s portfolio is adapting to the anticipated transition. This ambitious and … leadership on management of climate risk to investments, for which the Fund is already top-ranked in the United States … consistently put our investment’s long-term value at risk. I am grateful for Senator Liz Krueger’s focus on addressing …
https://www.osc.ny.gov/press/releases/2020/12/new-york-state-pension-fund-sets-2040-net-zero-carbon-emissions-targetBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… Purpose of Audit The purpose of our audit was to examine selected District financial … fiscal year. Included in the budget is $30,000 for rent of the Golden Glow Volunteer Fire Company, Inc. firehouses. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mReceiving Your Benefit and Filing Your Pension Payment Option Election – Special 20- and 25-Year Plans
… You can choose from several pension payment options, all of which will provide you with a monthly benefit for life. … Online account , go to the ‘My Account Summary’ area of your Account Homepage and click the “Estimate my Pension … form (unless we tell you otherwise, as in the case of disability retirement) by the end of the month in which …
https://www.osc.ny.gov/retirement/publications/1517/receiving-your-benefit-and-filing-your-pension-payment-option-electionDiNapoli Releases Bond Calendar for Third Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public … Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for the state New York City and their major public …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Second Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public … Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for the state New York City and their major public …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-bond-calendar-second-quarterReceiving Your Benefit and Filing Your Pension Payment Option Election – State Police Plan
… You can choose from several pension payment options, all of which will provide you with a monthly benefit for … Online account , go to the ‘My Account Summary’ area of your Account Homepage and click the “Estimate my Pension … form (unless we tell you otherwise, as in the case of disability retirement) by the end of the month in which …
https://www.osc.ny.gov/retirement/publications/1518/receiving-your-benefit-and-filing-your-pension-payment-option-electionDiNapoli and Stewart-Cousins Encourage Residents to Claim More Than $100 Million in Lost Money
… in the 35th State Senate District , which includes part of Yonkers, White Plains, New Rochelle, Greenburgh and … joined Leader Stewart-Cousins to reveal the results of notification letters she sent to her constituents who were owed money. “This initiative is an example of good government working for the people,” said Senator …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-and-stewart-cousins-encourage-residents-claim-more-100-million-lost-moneyDiNapoli Releases Bond Calendar for Third Quarter
… for August of which $1.31 billion is new money and $848 million is refundings or reofferings; and $1.55 billion …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-bond-calendar-third-quarterCompliance With Payment Card Industry Standards (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Compliance With Payment Card … to manage E-ZPass accounts. The Authority directly handles in-person credit card payments for E-ZPass tags at its administrative headquarters in Albany and at an outreach center in Nyack, as well as at …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/compliance-payment-card-industry-standards-followDiNapoli Releases Municipal Audits
… the legislature did not consider other options available to it by law, such as establishing a comptroller position … the clerk-treasurer’s records from 2014-15 through 2017-18 to ensure all money was properly accounted for. Town of Parma … board established an initial amount of nearly $2.6 million to be used from its capital reserve for a project to …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsHate Crime Reporting
… March 12, 2014. Background New York State Executive Law requires all State, city, and local police agencies (agencies) to report crime data, including hate crimes, to the Division. Crimes are defined as hate based when the victims are …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingComptroller DiNapoli and Mayor Brown Return Over $100,000 in Unclaimed Funds to Buffalo Residents
… Thomas P. DiNapoli today announced that $111,180 in unclaimed funds has been returned to Buffalo city residents … residents have claimed their funds, but $88 million in unclaimed funds, tied to persons with Buffalo addresses, … Hall on March 16 announcing that there was $88,208,650 in unclaimed funds owed to the residents of Buffalo. People were …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-return-over-100000-unclaimed-funds-buffalo-residentsRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … Special Education Itinerant Teacher (SEIT) services and Preschool Integrated Special Class services to 56 … costs included $7,042 in other than personal service costs and $6,159 in personal service costs. Key Recommendations To …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over select … officials have not established policies and procedures to monitor the Microenterprise Development Loan Fund (MDLF) … County officials did not have sufficient information to address delinquent balances for nine loans totaling …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68