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Opinion 95-21
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Consolidation (procedures for) SEWER DISTRICTS -- Consolidation (procedures for) TOWN LAW, §206: A town board may, on its own motion, and …
https://www.osc.ny.gov/legal-opinions/opinion-95-21MTA-NYC Transit Medical Assessment Centers
… Medical Assessment Centers performed medical examinations for NYC Transit and MTA Bus employees in an economical … agencies; two of them, MTA Bus Company (MTA Bus) and New York City Transit (Transit), provide bus service. Transit … bus drivers at MTA Bus are subject to Article 19-A of the New York State Vehicle and Traffic Law which requires that …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersState Agencies Bulletin No. 990
… York and PEF, a pilot incentive program was established for certain employees who complete required agency directed … by the Joint Committee on Health and Safety are eligible for a pilot Firearms Training and Safety Incentive Program … with State fiscal years. Incentive payment amount for training in State fiscal year 2009-10 is $200.00 To be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/990-pef-firearms-training-and-safety-incentive-programOpinion 88-73
… FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, §6-c(3)(a); … a suburban town may not establish a capital reserve fund for improvement district purposes. This is in reply to your … of the second class may establish a capital reserve fund for improvement district purposes. You note that suburban …
https://www.osc.ny.gov/legal-opinions/opinion-88-73State Agencies Bulletin No. 258
… Effective Date Immediately OSC Actions A new security class has been established which will allow access to five … not be able to update the deduction information contained in the panels. The new security class - 'VGARN' - is for garnishment access only and should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/258-agency-view-access-paysr-garnishment-panelsStatement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… also continues the city’s practice of not fully budgeting for known spending risks, including for transportation, education and social services. The city did not budget for the cost of expanding its Family Homelessness and …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateDiNapoli: Home Ownership Grants Helping Low- and Moderate-Income New Yorkers
… across the state. “Protecting and expanding homeownership for New York’s families is critical to local communities and … DiNapoli recommended: Providing training to grant managers on assessing applicant eligibility, particularly related to … Other recent DiNapoli reports on housing include: New York State Homes and Community …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-home-ownership-grants-helping-low-and-moderate-income-new-yorkersNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… the number one U.S. pension fund, and the third globally, for its work to address climate risk. It was the Fund’s … as the number one US pension fund and the third globally for its work to address climate risk …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskTaxes and Interest
… utility refunds and certain court funds. Interest is paid for a period of five years from the date we receive the … the cash value of the security. In most cases, claims for securities will include any dividends or accruals that … value of securities, you’ll receive an IRS 1099-B form for each security transaction in January following the year …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestDiNapoli: Local Sales Tax Collections Drop 8.2 Percent in July
… Sales tax revenue for local governments in July fell 8.2 percent compared to … New York State Comptroller Thomas P. DiNapoli. Collections for counties and cities in July totaled $1.3 billion, or $116 … collections drop year over year: only four counties had increases, including Westchester, where its tax rate increase …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-local-sales-tax-collections-drop-82-percent-julyDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… that value was revised upward to $273.1 billion.) “Market volatility has been pronounced in the first half of … management and long-term approach has weathered previous market ups and downs and remains well-positioned to provide …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25State Agencies Bulletin No. 1141
… processed automatically Background Pursuant to Chapter 15 of the Laws of 2012 which implements the agreement between New York State … General salary increases to base and longevity pay Ending of Security Enforcement Differential ( SED ) as a separate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1141-implementation-2005-2011-retroactive-salary-increases-and-ending-orTown of Grafton – Audit Follow-Up (2013M-113-F)
… was to assess the Town’s progress, as of March 29, 2016, in implementing our recommendations in the audit report released in August 2013. Background The … an elected five-member Town Board. Budgeted expenditures for 2013 totaled approximately $1.1 million. Results of …
https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-fLeaves of Absence – En-Con Police Officers Plan
… half credit for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without pay; Authorized, …
https://www.osc.ny.gov/retirement/publications/1822/leaves-absenceDeath of the Ex-Spouse – Divorce and Your Benefits
… If an ex-spouse dies prior to the member’s retirement, the DRO on file is vacated (nullified). NYSLRS must calculate the member’s future pension benefit without regard to equitable distribution. The …
https://www.osc.ny.gov/retirement/members/divorce/death-ex-spouseTown of Hague – Departmental Cash Receipts (2014M-320)
… controls over the Town’s departmental cash receipts for the period January 1, 2013 through April 30, 2014. Background The Town of Hague is located in Warren County and has a population of approximately 700. … an elected five-member Town Board. Budgeted appropriations for 2014 were approximately $2.5 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-hague-departmental-cash-receipts-2014m-320City of White Plains – Claims Auditing (2016M-367)
… 9, 2016. Background The City of White Plains is located in Westchester County and has approximately 58,000 residents. … million. Key Finding The Commissioner did not audit claims in accordance with charter requirements. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Student Achievement Program
… education and civic engagement set the stage for our youth to achieve great things." – Thomas P. DiNapoli Each year … that improve their school or community. The Submissions Form for 2025 Graduations and Moving-Up Ceremonies is now closed We would like to thank all participating schools and students. The …
https://www.osc.ny.gov/student-achievementCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… audit was to review District financial and payroll records for the period July 1, 2015 through March 2, 2017. Background … Cheektowaga-Sloan Union Free School District is located in the Towns of Cheektowaga and West Seneca in Erie County. … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $34 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andLansing Fire District – Financial Condition (2013M-80)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Lansing Fire District is a district corporation of the State, distinct and separate from the Town of Lansing and the County of Tompkins in which it is located. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80