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Opinion 88-52
… a not-for-profit corporation which purchases real property from county) -- Interest in Contract (community college … corporations) -- Disclosure of Interest (when required) COMMUNITY COLLEGES -- Conflicts of Interest … employees (General Municipal Law, §800[5]; 1983 Opns St Comp No. 83-6, p 6; see also People v Wendel , 116 Misc 2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Examples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright … Fiduciary Funds December 31, 2002 Employee Retirement Plan Private-Purpose Trusts Agency Funds ASSETS: Cash … individual pension plans and external investment pools are required to be presented in the notes to the financial …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsOpinion 89-28
… district (Town Law, §202). If the new storage tank is of benefit to one or more of the existing water districts in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Message from the Comptroller – 2021 Financial Condition Report
… impact of the economic shutdown on the State’s financial plan was sudden and dramatic; ultimately, historic federal … transit and social assistance. Critically, the financial plan depends on more than $27 billion of COVID-19 stimulus … It highlights major issues in programmatic areas ranging from public health to public safety, energy and the …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptrollerUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… with the date of the service on the claims, and to calculate the corresponding financial impact. The audit … district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering … Plan members. Members may also choose to receive services from out-of-network providers. United’s reimbursement for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsOpinion 95-1
… Service Law, §§163[4], 200 et seq .; 1988 Opns St Comp No. 88-64, p 126). A city urban renewal agency is "a … As such, the agency has a corporate existence separate from the city (1981 Opns St Comp No. 81-117, p 119; 34 Opns … (34 Opns St Comp, 1978, supra ). While the city is not required to pay these costs, we note that it is authorized to …
https://www.osc.ny.gov/legal-opinions/opinion-95-1State Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… During the 2024 proxy season, three portfolio companies agreed to … said. “Comprehensive political spending disclosure is a corporate accountability priority for our state pension … companies and shareholders. It is even more important this year with the heightened risks companies face from …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureState Agencies Bulletin No. 1043
… taxes were withheld: NY -- New York IL -- Illinois DC -- District of Columbia VA -- Virginia CA -- California FL -- …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1043-form-w-2-wage-and-tax-statement-calendar-year-2010State Agencies Bulletin No. 950
… taxes were withheld: NY -- New York IL -- Illinois DC -- District of Columbia VA -- Virginia CA -- California FL -- …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/950-form-w-2-wage-and-tax-statement-calendar-year-2009Oversight of Mitchell-Lama Application Fees
… order on the waiting list, which is updated to reflect the withdrawal, rejection, and approval of applicants. … waiting lists, and managing agents are collecting fees from hundreds of applicants. However, few of these applicants … applicant status that could preclude eligible applicants from obtaining scarce housing units and, conversely, could …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesOpinion 2000-9
… AGENCIES -- Officers and Employees (compensation for executive director); (performance evaluation program) … bonus to the executive director of the agency for services already rendered and for which a fixed salary … to appoint officers, agents and employees, prescribe their qualifications, and fix and pay their "compensation." We have …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9State Agencies Bulletin No. 2261
… agencies of OSC’s automatic processing of the September 2024 PEF Performance Advances and provide instructions for … in September to eligible PEF employees based on the 04/01/2024 Salary Schedule. Effective Dates: The September 2024 … Code 0001 0001 if the new salary is below Job Rate 2025 if the new salary is equal to Job Rate 0004 0001 if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2261-september-2024-public-employees-federation-pef-performance-advances-andOpinion 95-23
… audited by the town comptroller, may, in determining the form of vouchers to be presented for audit, permit the … by the town officer whose action gave rise or origin to a claim to be based on that officer's review of documentation relating to the claim. This is in response to your inquiry concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 88-9
… approval of the board of commissioners, the town board is required to cause a map and plan of the proposed improvement, together with an estimate … improvement in facilities (Town Law, §216; see 7 Opns St Comp, 1951, p 367). However, before the town board may call …
https://www.osc.ny.gov/legal-opinions/opinion-88-9State Agencies Bulletin No. 2129.2
… overtime monies owed to hourly employees for overtime hours worked between the Non-Pensionable Lump Sum Payment … will receive a prorated payment amount based on the number of hours worked as described in the Calculation … the total hours worked must be divided by the maximum number of hours the employee could work from the applicable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21292-civil-service-employees-association-csea-non-pensionable-lump-sumState Comptroller DiNapoli Releases Municipal Audits
… New York State Town law by authorizing the supervisor to pay all expenditures without prior audit. The board did not …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsOpinion 91-43
… us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are …
https://www.osc.ny.gov/legal-opinions/opinion-91-43State Agencies Bulletin No. 1273
… for processing the payments. Affected Employees Employees in the following bargaining units who have opted to participate in the Over40 Comp Time II program: Administrative Services … Scientific & Technical Services BU05 Background In accordance with the Over40 Comp Time II program negotiated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1273-2013-csea-and-pef-over40-comp-time-ii-cash-outOpinion 2005-2
… monies to reimburse active members of the department for mileage expenses incurred in performing firemanic duties. The … monies to reimburse active members of the department for mileage expenses …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Payroll Improvement Project Bulletin No. PIP-008
… State employees. Background The Office of the State Comptroller is upgrading PayServ to PeopleSoft version 9.2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-008-what-changing-payserv-version-92