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Opinion 94-19
… issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (amount chargeable for zero coupon bonds); (amount … at discount) -- Discount Bonds (amount chargeable to debt limit); (need to establish sinking fund) -- Zero Coupon Bonds (amount chargeable to debt limit); (need to establish sinking fund) CONSTITUTIONAL LAW …
https://www.osc.ny.gov/legal-opinions/opinion-94-19DiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… released today , State Comptroller Thomas P. DiNapoli laid out the challenges and potential funding scenarios facing the … by the pause on congestion pricing. The report lays out possible sources to fund the MTA’s substantial capital … could be carried over into the 2025-2029 program, crowding out other investments. Setting priorities for the next …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosXVI.3.B Fund Accounting – XVI. Financial Reporting
… broad fund categories that are further divided into fund types. A fund type is the grouping of all funds of similar … administration. The fund categories and related fund types are listed below and are discussed in greater detail … the activities and characteristics of the different fund types is necessary for a complete understanding of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingRefunding Local Debt
… Street Albany, NY 12236-0001 Re: County/City/School District of [ ], New York $[ ] … [ ]: On behalf of the County/City/School District, New York, I hereby request pursuant to …
https://www.osc.ny.gov/debt/refunding-local-debtUnified Court System Bulletin No. UCS-82
… Purpose To explain the change in payment procedures for Judges in order to pay … in calendar year 2005. Affected Employees Judges in the Unified Court System who serve any time after January 1, 2005 Effective Date(s) The new method will begin in the regular paycheck, dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-82-payment-procedures-judges-beginning-calendar-year-2005DiNapoli: Economic Snapshot Shows The Bronx Making Impressive Gains in Addressing Challenges
… Recession economic turmoil, we still have some ways to go before we can truly consider ourselves financially … community members to support and provide a livable wage, good benefits, and stable housing." "I would like to thank … 12 percent from 2009 through 2013, but it dropped to 6.2 percent by 2017, the lowest level since 1990. Recent data …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-economic-snapshot-shows-bronx-making-impressive-gains-addressing-challengesMohawk Valley Faces Challenges But Bright Spots Exist
… New York's Mohawk Valley region faces economic challenges and population … are positive developments, according to a report released today by State Comptroller Thomas P. DiNapoli. "The Mohawk Valley has lost some industries and employers over the past …
https://www.osc.ny.gov/press/releases/2018/07/mohawk-valley-faces-challenges-bright-spots-existOpinion 2005-8
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8GASB Statement 87, Leases
… nor the lessor can terminate the contract. Example A state agency contract with Agnus Industries has a termination … period occurs after the notice timeframe. Example A state agency enters into a five-year contract with KD … Clause Fiscal funding or cancellation clauses allow lessees to cancel a lease if the government doesn’t …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesAdditional Benefits Under the 20-Year Plan – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… Sheriffs Special Plan ERS Tier 36 Article 14B Sec 551 552 553 Addl Benefits Under the 20Year Plan Section 553 …
https://www.osc.ny.gov/retirement/publications/1841/additional-benefits-under-20-year-planAdditional Benefits Under the 25-Year Plan – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… Deputy Sheriffs Special Plan ERS Tier 36 Article 14B Sec 551 552 553 Addl Benefits Under the 25Year Plan Section 551e …
https://www.osc.ny.gov/retirement/publications/1841/additional-benefits-under-25-year-planAdditional Benefits Under the 20-Year Plan – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 1 2 Article 14B Sec 551 552 553 Addl Benefits Under the 20Year Plan Section 553
https://www.osc.ny.gov/retirement/publications/1840/additional-benefits-under-20-year-planAdditional Benefits Under the 25-Year Plan – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… Deputy Sheriffs Special Plan for ERS Tier 1 2 Article 14B Sec 551 552 553 Addl Benefits Under the 25Year Plan Sec 551e …
https://www.osc.ny.gov/retirement/publications/1840/additional-benefits-under-25-year-planDivorce – Special 20- and 25-Year Plans
… benefit payable. You may be required to elect a pension payment option that provides a continuing benefit to your … Any such division of your benefits must be stated in the form of a domestic relations order (DRO), which is a legal … decree. NYSLRS offers an easy-to-complete, online DRO template . You don’t have to use the template, but because …
https://www.osc.ny.gov/retirement/publications/1517/divorceWorld Trade Center Presumption – Special 20- and 25-Year Plans
Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections 384 384d and 384e World Trade Center Presumption
https://www.osc.ny.gov/retirement/publications/1517/world-trade-center-presumptionPartial Lump Sum Payment – Special 20- and 25-Year Plans
… Eligible PFRS members can elect to receive a partial lump sum (PLS) payment at retirement. If you elect … and Retire with a service retirement benefit (not a disability benefit).* Choosing a Lump Sum Payment You must … Amounts The amount of the PLS payment available to you is a percentage of the total actuarial value of your …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentState Agencies Bulletin No. 1653
… provides for a salary increase of two percent (2.00%) for fiscal year 2018-2019 and includes the April 1, 2018 M/C …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1653-april-2018-managementconfidential-mc-2-salary-increaseXVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… Trail System, a network that provides physical and visual access to the Hudson River where possible, from New …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2019
… for data used to allocate corporate taxes based on the location of business activity; the U.S. Department of …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2019Recent Trends and Impact of COVID-19 in the Greater Flushing Area
The public health impacts of COVID-19 in the greater Flushing area were even more severe. Cumulative case and death rates in several of the area’s five ZIP codes were higher than in the borough and the City overall, as was the hospitalization rate.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-15-2022.pdf