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Fine Fire District – Audit Follow-Up (2023M-81-F)
… District’s financial activities. Background The District is located in the Town of Fine in St Lawrence County the … members, with one member appointed as Chairman. The Board is responsible for the District’s overall financial … management. The Board-appointed Secretary-Treasurer is the chief fiscal officer and is responsible for receiving, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/fine-fire-district-audit-follow-2023m-81-fIRS Pension Limitation – Article 14 Benefits
… benefits. Section 401(a)(17) affects members who join on or after April 1, 1996, and currently excludes earnings over …
https://www.osc.ny.gov/retirement/publications/1644/irs-pension-limitationOpinion 90-51
… installation costs, are intended to be included within the definition of system costs (see Sponsor's Memorandum in … related costs and all other costs not included within the definition of 'system costs' shall be a municipality … and those who speak foreign languages, falls within the definition of "system costs". In our view, this expenditure, …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 90-41
… SEWERS AND SEWERS SYSTEMS -- Sewer Lines (authority of village to assess entire cost against benefited properties) VILLAGE LAW, §§14-1400, 14-1416, 14-1428: A village board of trustees may construct sewers and determine … Whether the village board of trustees may determine on its own motion to …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 88-40
… that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION - Municipal Funds (allocation of moneys held for joint … VILLAGES -- Fiscal Year (change in fiscal years) GENERAL MUNICIPAL LAW, §119-o(2)(a), (c),(h): (1) The respective …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Opinion 98-10
… a village to generate revenues to reimburse the town for the cost of repairs and maintenance of village streets … letter concerning a contract between a town and a village for the repair and maintenance of village streets. You ask … the village to generate revenue to reimburse the town for the cost of these contractual services. Village Law, …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 2001-11
… An assistant chief of a fire district fire department who owns more than 5% of the stock of a corporation would not … an assistant chief of a fire district fire department who owns more than 5% of the stock of a corporation would … Whether an assistant chief of a fire department who owns more than 5 of the stock of a corporation would have …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11SUNY Bulletin No. SU-198
… at the campus at which they are currently employed (Payroll Status equals Active or Leave With Pay at the time of … at the campus at which they are currently employed (Payroll Status equals Active or Leave With Pay at the time of … C at the campus at which they are currently employed (Payroll Status equals Active or Leave With Pay at the time of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-198-500-service-award-full-time-psnu-employees-representedComptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… New York, for allegedly defrauding the New York State Medicaid program out of millions of dollars. Goldin, an owner … Attorney General and Comptroller allege that Value billed Medicaid for over a million dollars of prescription … did not have in stock to dispense. The Attorney General’s Medicaid Fraud Control Unit working with the Comptroller’s …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyAre You Vested? And What It Means
… Are You Vested? Being vested means that you have earned enough service credit to qualify for a pension … eligible for a retirement benefit. The new legislation does not change eligibility for disability retirement … sign into your Retirement Online account and go to the 'My Account Summary' section. You can also check your Member …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansOpinion 95-28
… by a letter of credit issued by a Federal Home Loan Bank) LOCAL LAWS -- Municipal Funds (authorizing investment … irrevocable letter of credit issued by a Federal Home Loan Bank. A local government may not authorize such an investment … irrevocable letter of credit issued by a Federal Home Loan Bank (hereinafter "FHLB"). General Municipal Law, §11 …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 92-12
… uncompensated services) WORDS AND PHRASES -- Employment (meaning for purposes of General Municipal Law, §207-a[6]) … in their ordinary acceptance and significance and the meaning commonly attributed to them" ( Phaneuf v City of … "employment", however, is susceptible to more than one meaning (see Barnhardt v Hudson Valley District Council of …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Opinion 99-16
… custodian's own negligence or willful misconduct. 15 Opns St Comp 1959, p 37 is superseded to the extent it may be … this clause appears to be inconsistent with our 15 Opns St Comp, 1959, p 37. In that opinion, this Office concluded … Moreover, in a several opinions rendered after 15 Opns St Comp, 1959, p 37, this Office concluded that a …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Residents of Long-Term Care Facilities Lacking Access to Advocates
… P. DiNapoli. “Ensuring that residents of nursing homes and assisted living centers have regular and open contact with ombudsmen … identify, investigate and resolve complaints made by or on behalf of residents. There are about 1,500 LTC facilities …
https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocatesGovernor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… the members of the state's first-ever Decarbonization Advisory Panel, which was initially proposed by the Governor … their assets. The panel's recommendations will be advisory in nature. Members of the advisory panel include: Cary Krosinsky: Mr. Krosinsky teaches …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelDiNapoli Report Highlights MTA's Significant Needs
… 26 years in 2022, up from 20 years in 2013. Replacing the oldest cars, which are over 40 years old and break down at … capital funds in recent years. LIRR’s replacement of its oldest cars with M9 cars has run into delays and performance … in Oct. 2023. The MTA’s plan to continue replacing its oldest cars and expand the LIRR fleet should support service …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-report-highlights-mtas-significant-needsDiNapoli Releases Analysis of SFY 2024-25 State Budget
… The estimated $237 billion Enacted Budget for State Fiscal Year (SFY) 2024-25 increases spending for vital state services like Medicaid and school aid and … revenue risks which may make current spending levels for essential programs and services difficult to sustain. The …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetState Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… weeks leading up to the February 27 Consensus Forecasting Conference. Since those forecasts were finalized, the spread … frequent meetings similar to the Consensus Forecasting Conference held annually in late February. Public review and analysis of developments in the global, national and State economic outlook, and their potential …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impactIRS Pension Limitation – New Career Plan
https://www.osc.ny.gov/retirement/publications/1515/irs-pension-limitationIRS Pension Limitation – Career Plan
… may use in calculating benefits. It affects members who first join on or after April 1, 1996, and currently excludes … State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is periodically adjusted for …
https://www.osc.ny.gov/retirement/publications/1642/irs-pension-limitation