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Final Average Earnings
… the pension benefits of NYSLRS Tier 6 members. When you retire, your final average earnings (FAE) will be based … of your highest five consecutive years of earnings. If you recently retired and the change applies to you, we … FAE as long as the time period in which you earned that money is part of the time period your FAE is based on. …
https://www.osc.ny.gov/retirement/members/final-average-earningsOpinion 94-2
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … 80-23, 89 and 3 Opns St Comp, 1947, p 551 are superseded to the extent inconsistent. You ask whether a city may adopt … provided in this chapter, local authorities shall have no power to pass, enforce or maintain any ordinance, …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Shenendehowa Central School District – Longevity Payments (2023M-165)
… did not accurately calculate longevity payments for 26 of the 32 (81 percent) employees that we reviewed. As a … agreements (CBAs) receive longevity payments, their CBAs do not include language for longevity payments upon …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165DiNapoli: NYRA's Future Uncertain
… profitable, according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors also noted … as strongly, especially as new casinos open up across the state,” DiNapoli said. “NYRA needs to come up with a plan to … York Racing Association, or go to: http://www.osc.state.ny.us/audits/allaudits/093016/15s21.pdf … The New York Racing …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainOpinion 95-12
… chartered savings bank) GENERAL MUNICIPAL LAW, §§10, 11; BANKING LAW, §2: The term "bank" as used in General Municipal … or federally chartered savings banks. The term "national banking association", as used in General Municipal Law, §10, … 10 and 11, is defined to mean a "bank as defined by the banking law or a national banking association located and …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Opinion 88-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (use of certificate of mailing to prove timeliness of) REAL …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 94-4
Whether vouchers submitted for audit by a town highway superintendent must contain an original signature of the superintendent or may contain a signature affixed by a signature stamp
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 2000-22
… v Reisman , 192 AD2d 922, 596 NYS2d 602; Harrison Central School District v Nyquist , 59 AD2d 434, 400 NYS2d 218, app …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22State Agencies Bulletin No. 2337
… of OSC’s automatic processing of the April 2025 CSEA Salary Increase and provide instructions for payments not … the April 2025 CSEA Salary Increase: Employees with a Comp Rate Code of ANN who are in a traineeship (Grade 800) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2337-april-2025-civil-service-employees-association-csea-3-salary-increaseOpinion 88-69
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by village … a private volunteer ambulance service with which the town, in which the village is located, also contracts. You ask … No. 80-85, unreported), town residents who also reside in a village within the town are paying for and entitled to …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Oversight of Chronic Absenteeism
… climates, increase students’ risk for disengagement, low achievement, and dropping out, among other things. … the Department’s goals of increased student engagement and achievement. For example, we identified discrepancies between …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismOpinion 99-14
… department order and in conjunction with the connection to a new water supply, constitutes a contract for public work subject to competitive bidding under General Municipal Law, §103 if … its underground water tanks and, instead, connect to a village water distribution system as its water source. …
https://www.osc.ny.gov/legal-opinions/opinion-99-14XIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… a detailed statement of all balance(s) on deposit in any bank account under the administrative control of any state … section of the New York State Register to ensure that all bank account and financial institution names are correctly … in recording receipts and disbursements must perform the reconciliation within 5-7 days of each month-end to safeguard …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsOversight of Water Supply Emergency Plans
… follow-up actions occur. The audit covered the period January 2017 to January 2023 for the Department and April … water resources are protected from threats – and that not all threats can be mitigated – they work with water … (Plan) to the Department for review at least once every 5 years. Plans must include both an Emergency Response Plan …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansState Agencies Bulletin No. 2138
… Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2138-april-2023-managementconfidential-mc-performance-advancesCUNY Bulletin No. CU-382
… All salaried and hourly employees who were Active or on a Leave of Absence Without Pay on 8/17/06 and 8/18/06 … the Earn Codes XAR, YAR, or ZAR . AJR may be paid in a single lump sum amount or broken down into raise periods … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-382-2006-2009-retroactive-salary-and-other-increases-cuny-ibtOpinion 99-15
… behalf of a county, city, town, village or school district for municipal or school district purposes" (Real Property Tax … needed to be raised by a village by real property taxation for all village purposes must be levied against all … to the extent that the State Legislature has provided for exemption from taxation (see, e.g., 1981 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 2001-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … GENERAL MUNICIPAL LAW §90; 29 USC §201 et seq .; NY CONST, ART. VIII, §1: A village board may authorize … with constitutional equal protection guarantees (NY Const, art. I, §11; see, e.g., Gruen v County of Suffolk , …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Opinion 95-30
… FUNDS -- Deposits and Investments (by public library) LIBRARIES -- Investments (of moneys raised by taxes and … are superseded. You inquire as to the authority for public libraries to invest moneys raised by taxes, and non-tax … The term "local government" is defined to include public libraries (General Municipal Law, §§10[1][a], 11[1]). Section …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Comptroller DiNapoli Releases Municipal Audits
… elections and did not properly document relevant payroll information. The district also has no policy …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0