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Unified Court System Bulletin No. UCS-341
… and non-salary benefits for Judges and Justices of the state paid courts of the Unified Court System (UCS). In the … annual compensation received by a justice of the New York State Supreme Court elected from the same judicial district. … $1,886 Acting Administrative Judge $216,614 $239,114 NY County Clerks - Current Cycle Pursuant to County Law, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-341-april-2024-salary-increase-judges-justices-and-new-york-cityOpinion 88-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (County Law, §369; Village of Charlotte v Keon , 207 NY 364, 100 NE 1116; see generally, 20 Am Jur2d, … herewith. September 20, 1988 Cornelius F. Healy Deputy State Comptroller … Concerning a situation where a county …
https://www.osc.ny.gov/legal-opinions/opinion-88-42DiNapoli Releases Fiscal Stress Scores for 17 Cities
… State Comptroller Thomas P. DiNapoli issued fiscal stress … plans.” Using financial indicators that include year-end fund balance, short-term borrowing and patterns of operating … fiscal stress scores, visit: http://wwe1.osc.state.ny.us/localgov/fiscalmonitoring/fsms.cfm For an overview of …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesTown of Stanford – Financial Condition (2013M-225)
… and four elected Board members. The Town’s general fund appropriations for the 2013 fiscal year totaled $1.2 … These unrealistic budgets caused unexpended surplus fund balance to increase significantly. At the end of 2010, the Town had $2.7 million in unexpended surplus fund balance, which was more than double the ensuing year’s …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Opinion 2001-9
… against county officials serving as officers of not-for-profit corporations) -- Exceptions (contracts with not-for-profit corporations) GENERAL MUNICIPAL LAW §§801, … governing board who also serves as an officer of two not-for-profit corporations and a director of one of the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 92-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Municipal Corporation Law, §10.31; cf . Swift v Mayor , 83 NY 528; Jones v City of Binghamton , 26 AD2d 710, 271 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Opinion 94-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … amendments, questions to be submitted to voters of the state, official notices of state agencies and official … affd 268 App Div 765, 50 NYS2d 168 revd on other grnds 294 NY 305 cert den 66 S Ct 60, 326 US 744, 90 L Ed 445). In this …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Division of Housing and Community Renewal Bulletin No. DH-49
… of the Laws of 2008 implements the agreement between the State and Rent Regulation Services Unit (RRSU) and provides … for LLS based on the reason the demotion occurred. Retirement and Overtime Calculation information The LLS is a … Taxes and Deductions This payment is subject to Federal, State, and local income taxes and Social Security/Medicare …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-49-october-2010-rent-regulation-services-unit-rrsuCUNY Bulletin No. CU-554
… Comments: An explanation of the adjustment Tax and Retirement Information The Ratification Bonus (Earnings Code … . The Ratification Bonus Payment is included as salary for retirement purposes and is pensionable. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-554-cuny-blue-and-white-collar-ratification-bonus-paymentOpinion 89-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … for six years may be transferred into the county's general fund. Alternatively, if the salary check remains unclaimed … only two years, the county may turn such money over to the State Comptroller in accordance with a Supreme Court order …
https://www.osc.ny.gov/legal-opinions/opinion-89-9South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… if the Board of Fire Commissioners (Board) ensured that fund balance was reasonable. Determine if the Board ensured … South Farmingdale Fire District’s (District) unrestricted fund balance totaled more than $1.3 million, or 83 percent of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsVan Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… appropriations each year and annually appropriating fund balance that was not needed to finance operations … contributed to the District maintaining a surplus fund balance that exceeded the statutory limit by $1.5 … based on actual expenditures. Comply with the surplus fund balance statutory limit and use the excess funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementCarthage Central School District - Financial Condition (2018M-93)
… District’s financial condition. Key Findings Unrestricted fund balance at the end of 2016- 17 was $6.2 million or 9.9 … to 2016-17. The District’s budgets included appropriated fund balance that was not used as planned to fund operations. Key Recommendations Develop a plan to reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Town of Colchester – Financial Condition (2016M-376)
… million. Key Findings The Board does not have a written fund balance policy that addresses reasonable levels of fund balance to be maintained. From 2013 through 2015, the … expenditures by 18 percent, on average, in the general fund. Key Recommendations Adopt a comprehensive fund balance …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Madrid-Waddington Central School District – Financial Condition (2015M-347)
… Determine the source of funds in the debt service fund and return to the general fund any amount that is not statutorily required to be in the debt service fund. Key Recommendations Ensure the unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Town of Fishkill – Fiscal Stress (2013M-188)
… budgets over the past four years. The Town’s year-end fund balance for its five major operating funds, combined, … expenses in 2010 and 2011. The town-wide general fund balance deficit increased from $384,000 in 2009 to a … interfund loans at the end of 2012. Further, the sewer fund’s fund balance dropped from a surplus of $765,000 in …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Town of Ontario – Board Oversight and Information Technology (2013M-105)
… estimates for revenues and expenditures, and the amount of fund balance that would be available and used to balance the … inaccurate budgets led to the accumulation of significant fund balances in the general and water funds and, conversely, dangerously low fund balance in the sewer district fund. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Comptroller DiNapoli and Attorney General James Announce Guilty Plea of Mount Vernon Mayor Richard Thomas
… New York State Comptroller Thomas P. DiNapoli and Attorney General … funds and lying about those funds on a disclosure to the State Board of Elections. Thomas was sentenced to pay a … admitted to knowingly misusing campaign donations to fund his lifestyle instead of funding his campaign," said …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-and-attorney-general-james-announce-guilty-plea-mount-vernon-mayor-richardTown of Lincoln – Financial Management (2013M-245)
… operating expenditures totaled $212,501 for the general fund and $332,686 for the highway fund. Key Findings As of December 31, 2012, the Board accumulated unexpended surplus funds in the general fund totaling $458,698, which were excessive compared to the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Town of Westerlo – Selected Financial Activities (2013M-323)
… over the financial condition of the water district fund and Justice Court operations for the period January 1, … operating deficit. Furthermore, the water district fund owed the general fund a cumulative balance of $66,388 as …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323