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Opinion 99-3
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … INSURANCE LAW, §§9104, 9105: A benevolent association that is authorized to use foreign fire insurance tax moneys for …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Opinion 2000-19
… the manner prescribed by the special act (see 1999 Opns St Comp No. 99-3, p 5; 1997 Opns St Comp No. 97-4, p 8; 1995 Opns St Comp No. 95-26, p 53; 1992 Opns St Comp No. 92-7, p 15; 1991 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Opinion 2000-16
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … definition of the word "family" is also evident from court cases in various contexts (see, e.g., Braschi v Stahl … 201, 544 NYS2d 784 [rent control]; McMinn v Town of Oyster Bay , 66 NY2d 544, 498 NYS2d 128 [zoning]; City of White …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16DiNapoli Releases Annual IDA Report
… million in net tax exemptions in 2018, up 4.4 percent from 2017, according to an annual report that summarizes the performance of IDAs issued today …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-annual-ida-reportIRS Pension Limitation – Career Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including the New …
https://www.osc.ny.gov/retirement/publications/1642/irs-pension-limitationIRS Pension Limitation – Regional State Park Police Plan
… the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on … excludes earnings over $250,000 (effective April 1, 2012) in the State’s fiscal year (April 1st – March 31st). This …
https://www.osc.ny.gov/retirement/publications/1867/irs-pension-limitationIRS Pension Limitation – Police and Fire Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including the New …
https://www.osc.ny.gov/retirement/publications/1512/irs-pension-limitationIRS Pension Limitation – En-Con Police Officers Plan
… amount is set by federal law and is periodically adjusted for inflation. … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b …
https://www.osc.ny.gov/retirement/publications/1822/irs-pension-limitationIRS Pension Limitation – New Career Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including the New …
https://www.osc.ny.gov/retirement/publications/1515/irs-pension-limitationIRS Pension Limitation – Non-Contributory Plan with Guaranteed Benefits
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including the New …
https://www.osc.ny.gov/retirement/publications/1513/irs-pension-limitationIRS Pension Limitation – Basic Plan with Increased-Take-Home-Pay (ITHP)
… fiscal year (April 1st – March 31st). The amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1511/irs-pension-limitationXVI.3.B Fund Accounting – XVI. Financial Reporting
… characteristics of the different fund types is necessary for a complete understanding of governmental accounting. A … deferred inflows and outflows of resources, are accounted for through these funds. All Governmental Funds use the … operating fund and also serves as a "catch-all" fund for all revenues and expenditures not required to be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingDiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… of school districts initially planning to override New York’s property tax cap in 2016-17 has nearly doubled … estimated the state’s school districts (excluding New York City and the Big Four city school districts) will …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capCity of Poughkeepsie – Budget Review (B6-17-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1East Irondequoit Central School District - Financial Management (2019M-28)
… exceeded the statutory limit by 10 to 12 percentage points for the fiscal years 2015-16 to 2017-18. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Tri-Valley Central School District - Financial Management (2020M-17)
… reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused appropriated fund balance and … surplus balance exceeded the statutory limit each of the last three fiscal years, ranging from 3.2 percentage … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Return …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… Key Findings The Clerk did not: Deposit or remit all tax collections to the Supervisor and County Treasurer … her bank account or identify errors such as duplicate tax payments received from taxpayers. Report or remit fees in …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247State Agencies Bulletin No. 1739
… inclusive of any increase. If this is not the case, a new BDA will be needed. OSC will process the M/C 2% Salary … inclusive of any increase. If this is not the case, a new BDA will be needed. OSC will process the M/C 2% Salary … used to calculate the salary. Administration Agencies Only New Hire transactions submitted in Administration Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1739-april-2019-managementconfidential-mc-2-salary-increaseState Agencies Bulletin No. 1738
… Purpose To inform agencies of OSC’s automatic processing of the April … for payment of performance advances on April 1, 2019 to eligible M/C employees based on the April 2018 Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1738-april-2019-managementconfidential-mc-performance-advancesProperty Tax Cap Inflation and Allowable Levy Growth Factors
View Inflation Factors and Allowable Levy Growth Factors by Fiscal Year