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Opinion 91-2
… (authority of State Comptroller to request information for the purpose of determining conflicts of interest) … (authority of State Comptroller to request information for the purpose of determining conflicts of interest) NEW … certain outside employment and business interests in order for the Comptroller to determine the possible existence of …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 96 - 14
… approximately $2,000 per year. You also state that it is unclear whether the hardware store is operated as a sole proprietorship, partnership or corporation, but that if the hardware store is operated as a corporation, we may assume that the trustee …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 88-38
… Divisions and the Court of Appeals. We have been asked for our opinion on the question of whether counties and other … it imposes. Therefore, unless some other statute provides for an exemption from this fee, municipalities would not be … a fee from the state, or an agency or officer thereof, for any service rendered in an action in which any of them is …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 88-22
… district to district residents. You state that the town is constructing sewage treatment plants in two sewer … project." Reading both of the above sections together, it is our opinion that the expenses of a sewer district project … within the meaning of Town Law, §§198(1)(a) and 202(1). It is our opinion, accordingly, that the costs of the subject …
https://www.osc.ny.gov/legal-opinions/opinion-88-22NY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… community-based care for people with disabilities, it is essential that the men and women of our state be empowered … but are not tax-deductible. The annual contribution is capped at $14,000 and the maximum account balance is … agreement is available at https://cdn.unite529.com/jcdn/files/NYB/pdfs/programdescription.pdf . *ABLE …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsUnified Court System Bulletin No. UCS-167
… in excess of $115,000 for all employees until a law is passed to increase the salary of Supreme Court Justices to … and longevity payment processing. Employees whose salary is increased to an amount greater than $115,000 by the … to the longevity bonus payment ( JLO ) as this payment is not to be added to an employee’s basic annual salary. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-167-april-2011-service-increments-longevity-payments-and-longevityUnified Court System Bulletin No. UCS-181
… in excess of $115,000 for all employees until a law is passed to increase the salary of Supreme Court Justices to … and longevity payment processing. Employees whose salary is increased to an amount greater than $115,000 by the … to the longevity bonus payment ( JLO ) as this payment is not to be added to an employee’s basic annual salary. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-181-april-2012-service-increments-longevity-payments-and-longevityOpinion 2004-3
… purposes made from its water fund, even when the fund is comprised exclusively of user fees. You ask whether a city … records for its water fund and that the water fund is comprised exclusively of user fees. Article VIII, §§10, … added to the Constitution in 1951 to facilitate the use of what is commonly referred to as "pay-as-you-go" financing for …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Department of Transportation Bulletin No. DOT-33
… Payment Information The Shift Lump Sum Payment is pensionable but is not included in the calculation of overtime. Tax Information The SHL payment is supplemental taxable income, will be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-33-2018-shift-lump-sum-payment-winter-maintenance-seasonSyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… Background The Syracuse Academy of Science Charter School is located in the City of Syracuse in Onondaga County. It is governed by a Board of Trustees that has five members. The … of Operations does not ensure all student information is recorded accurately prior to billing their school …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… 1, 2011, to February 28, 2013. Background Schuyler County is located in the Finger Lakes Region of New York State and has a population of 18,340. The County is governed by eight part-time Legislators. The Chairman of the Legislature is the County’s Chief Executive Officer; however, the …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120More About This Retirement Plan – Special 20- and 25-Year Plans
… by the special 20- and 25-year retirement plans. (There is no Tier 4 in PFRS.) These benefits are provided by … and you have elected one of these special plans. NYSLRS is required to compare the employer’s special plan cost to … Comptroller, administers these plans. Our main office is in Albany, New York. This publication is a general …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… 21, 2012. Background The Big Flats Fire District No. 2 is located in Chemung County. The District’s general fund … $101,467 for the 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow Volunteer Fire … of Fire Commissioners consists of five elected members and is responsible for the District’s overall financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… April 30, 2012. Background The East Clinton Fire District is located in the Town of Clinton, in Dutchess County. The District is governed by an elected five-member Board of Fire … may be necessary, to ensure that the Secretary-Treasurer is a duly selected and qualified public officer, rather than …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsCity of Newburgh -- Budget Review (B18-6-12)
… Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue … as of December 31, 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be … costs. Include a tax overlay of $2,275,000 for to collect what is needed to fund operations. Review the adequacy of …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Selected Safety and Security Equipment at Train Stations (Follow-Up)
… 2017-S-84 ). About the Program Staten Island Railway (SIR) is a subsidiary of the Metropolitan Transportation Authority (MTA). Administratively, SIR is a separate operating unit, reporting to New York City … ensures that security equipment installed at the stations is working, monitored, and tested. As of June 15, 2019, SIR …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-followAccidental Death Benefit – State Police Plan
… and death benefits. We determine whether an incident is an “accident” on a case-by-case basis, using court … for guidance. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent parent. The benefit is equal to 50 percent of your FAE (less any workers’ …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitAccidental Death Benefit – Special 20- and 25-Year Plans
… and death benefits. We determine whether an incident is an “accident” on a case-by-case basis, using court … for guidance. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent parent. The benefit is equal to 50 percent of your FAE (less any workers’ …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitSafety at Stations
… public benefit corporation subsidiary of MTA in 1970. SIR is responsible for the operation of a rapid transit railroad … agreement with New York City. Administratively, SIR is a separate operating unit, reporting to the NYC Transit, … different findings, reconcile the differences and document what final conclusion has been reached. Establish a formal …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsState Agencies Bulletin No. 1074
… in PayServ. The field provides an employee identifier that is not equal to the Social Security Number and therefore, … that a statewide label, rather than an SFS specific label is in order. As such, the field will be labeled NYS EMPLID. … File (NHRP501) to include NYS EMPLID. The master file is created after the confirmation of each pay cycle and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1074-new-york-state-employee-identifier-nys-emplid