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Opinion 90-58
… to sell individual insurance policies to village employees and service these policies. General Municipal Law, Article 18 … seq .) governs conflicts of interest of municipal officers and employees (see General Municipal Law, §800[4], [5]). … who has any such duties (General Municipal Law, §801), and none of the exceptions contained in article 18 are …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Opinion 90-21
… RULE LAW, §10(1)(ii)(a)(1): A town, by local law subject to mandatory referendum, may transfer to another town official the town clerk's power with respect to the preparation and custody of claims. This is in reply to … Whether claims may be prepared and presented to the town board for audit by the secretary to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Opinion 90-31
… MEETINGS AND HEARINGS -- Voting Procedures (authority to allow act by majority of quorum) LOCAL LAWS -- Voting Requirements (authority to allow act by majority of quorum) GENERAL MUNICIPAL LAW, … HOME RULE LAW, §10(1): A committee formed by seven towns to operate a joint airport pursuant to General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 89-36
… requirements either to establish a capital reserve fund for a specific capital improvement or to expend moneys from a … would have a proposed maturity of more than five years, and the capital improvement has a period of probable … General Municipal Law, §6-c governs the establishment of, and the expenditure of moneys from, capital reserve funds by …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 89-11
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … Associations (use of tax moneys to rent meeting room) INSURANCE LAW, §§9104, 9105; Laws Of 1975, Chapter 543: The … Firemen's Benevolent Association may expend foreign fire insurance tax moneys to rent a room in which to meet, if the …
https://www.osc.ny.gov/legal-opinions/opinion-89-11DiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… New York state continues to have high levels of foreclosure activity with new … significantly higher than prerecession levels, according to a report released today by State Comptroller Thomas P. … DiNapoli said. “In many places the situation has continued to get worse. Foreclosed properties displace families and …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsOpinion 93-2
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … VILLAGES -- Fiscal Year (timing of proposition to change) ELECTION LAW, §15-104; VILLAGE LAW, §§9-908, 9-912: Village … a proposition to change the month of the general village election at either a general or special village election for …
https://www.osc.ny.gov/legal-opinions/opinion-93-2XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… being spent appropriately with responsible contractors; and The procurement record on file with the Office of the … 163 of the State Finance Law (SFL) requires that contracts for services and commodities be awarded on the basis of lowest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityXI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… The Procurement Lobbying Sections 139-j and 139-k of the New York State Finance Law (SFL) regulate attempts to influence State and other governmental entity procurement contracts. … relating to lobbying on procurement contracts. For state agencies and public authorities whose contracts are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actXIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to agencies on submitting Travel and Expense reimbursement requests for inactive employees for expenses that were incurred during … is to provide guidance to agencies on submitting Travel and Expense reimbursement requests for inactive employees for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesDiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… Transportation Authority's (MTA) already overdue and over budget post-9/11 security program, according to a … security program — safeguarding the most vulnerable and busiest stations, bridges and tunnels — by June 2014. Now, the MTA expects to finish … Metropolitan Transportation Authoritys MTA already overdue and over budget post911 security program according to a …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsDiNapoli: Erie Community College Audit Reveals Lax Oversight by Board
… Community College (ECC) gave more than $100,000 in raises and bonuses to senior officials without proper approval, … were made out of the view of the board, the public and students,” said DiNapoli. “I urge ECC’s board of trustees to take a more active oversight role and address the deficiencies outlined in this audit.” …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-boardState Agencies Bulletin No. 2091
… amount will increase to $22,500 for calendar year 2023. An additional deferment is available to employees age 50 and over. These employees may defer up to $7,500 of age 50 catch-up contributions in … below if an update to the employee’s SRA or TDA election for 2023 is necessary. Note: Agencies must enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2185
… Purpose: The purpose of this bulletin is to notify agencies of the maximum contribution limits for … TDA plans and provide instructions for entering updates to these plans. Background: Pursuant to IRS Regulations, Section 403(b): The regular annual … The purpose of this bulletin is to notify agencies of the maximum contribution limits for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2295
… of $37,750 in 2025. Agencies must ensure the employees’ date of birth is correct within PayServ to allow the age 50 … Plan 704 SUNY After Tax 403(b) Plan Education Department, School for the Blind, and School for the Deaf employees … be the first day of the current, unconfirmed pay cycle. To start or change the Flat Amount, the agency must insert a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… providers on behalf of dual-eligible individuals receiving hospice care covered by Medicare. This audit covered the … January 1, 2015 through July 31, 2019. About the Program Hospice is a coordinated program of home and/or inpatient … that treats terminally ill individuals and their families. Hospice programs provide palliative care, including nursing, …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredPersonal Income Tax and Property Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds (refunds) … Tax Relief and Property Tax Relief, collectively referred to as credits) processed by the Department during the period … examination period, the Department approved and submitted to our Office nearly 7.7 million refunds for payment totaling …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxOversight of Contract Expenditures of Phoenix House New York
… approximately $2.9 million in unallowable and unsupported parent agency administrative expenses. This occurred because … nor did PHNY disclose and document, the composition of parent agency administrative expenses. PHNY also claimed and … specifically, the details of those expenses included in parent agency administrative costs. Recover $3.9 million in …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkState Agencies Bulletin No. 2398
… amount will increase to $24,500.00 for calendar year 2026. An additional deferment is available to employees age … for a combined maximum contribution limit of $32,500.00 in 2026. Effective January 1, 2025, Section 109 of the Secure … SUNY Agencies: Agencies should instruct their employees to log in to their Retirement@Work portal to set up a Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2398-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaSUNY Bulletin No. SU-361
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2024 UUP three percent (3.00%) Salary Increase and to provide instructions for payments not processed … Comp Rate Code provided in the above chart are eligible to receive the 2024 UUP 3.00% Salary Increase: Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-361-2024-salary-increases-professional-services-negotiating