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Final Average Earnings
… Earnings Now Highest 3 Years A new law improves the pension benefits of NYSLRS Tier 6 members. When you retire, … service credit, and final average earnings (FAE). Your FAE is based on the average of your highest three consecutive … immediately before retirement, but they can be anytime in your career and do not need to match up with calendar …
https://www.osc.ny.gov/retirement/members/final-average-earningsAm I Required to Have an Audit?
… they audit, either members of private certified public accounting firms or organizationally independent … perform the same type of audit services as an independent public accountant hired for that purpose. For guidance in …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditOpinion 2001-4
… the opinion. TOWN ASSESSOR -- Compensation (fixed amount for specified services plus hourly rate for revaluation work to be performed by appointive assessor); (salary increase for appointive assessor) LOCAL LAWS -- Compensation (fixed …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Opinion 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
… to prove timeliness of) REAL PROPERTY TAX LAW, §925: A taxpayer may not satisfy the burden of proving timely … on the certificate (Domestic Mail Manual, Issue 23, §931.1). The U.S. Tax Court in David A. Haaland and Joanne Haaland … for redetermination under the Internal Revenue Code [IRC]. The IRC provides that if any document is required to be …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 94-4
… thereof is otherwise precluded pursuant to law (30 Opns St Comp, 1974, p 21; see also General Construction Law, … a signature stamp upon his or her docket books (30 Opns St Comp, 1974, supra), but that, because of the specific … checks by use of a rubber stamp (12 Opns St Comp, 1956, p 191). Since there is no requirement in section 118(1) for an …
https://www.osc.ny.gov/legal-opinions/opinion-94-4DiNapoli: NYRA's Future Uncertain
… Resorts World New York City Casino is directed to NYRA for enhanced purses, operational support and capital … from VLT operations, NYRA reported an annual surplus for each year in the audit period of Jan. 1, 2012 through Dec. 31, 2014. For the three years audited, NYRA received about $318 million …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainState Agencies Bulletin No. 2337
… April 2025 CSEA Salary Increase and provide instructions for payments not processed automatically. Affected Employees: … Agreement between the State of New York and CSEA, provides for a salary increase of three percent (3.00%) for fiscal year 2025-2026 and includes the April 1, 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2337-april-2025-civil-service-employees-association-csea-3-salary-increaseOpinion 2000-22
… service) -- Legal Services (contract with town attorney's law firm); (town attorney or town attorney's law firm … 285 NYS2d 306). 2 Although the powers and duties of town attorneys are not generally prescribed by statute, we have …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Opinion 88-69
… entity with which town contracts) GENERAL MUNICIPAL LAW, §122-b: A village may contract for services with a private … same volunteer ambulance service. General Municipal Law, §122-b authorizes any county, city, town or village, acting … of such illness or injury. Therefore, since section 122-b authorizes both towns and villages to contract for …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Oversight of Chronic Absenteeism
… school districts for the 2016-17 school year, related to 89 of 200 (45 percent) students we tested. We determined that …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismOpinion 99-14
… municipal officials have a fiduciary duty to secure the best price obtainable in their judgment or the most … for any lawful use (see, e.g., Ross v Wilson , 308 NY 605; Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter … should be the one which the board believes will yield the best price or maximum financial benefits (see, e.g., Feldman …
https://www.osc.ny.gov/legal-opinions/opinion-99-14CUNY Bulletin No. CU-382
… CUNY agencies with information for the processing of salary and other increases Affected Employees Classified CUNY employees … for Time Entry Earnings Agencies must calculate retroactive adjustments for Time Entry earnings listed in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-382-2006-2009-retroactive-salary-and-other-increases-cuny-ibtComptroller DiNapoli Releases Municipal Audits
… elections and did not properly document relevant payroll information. The district also has no policy … lowest possible cost was paid for 18 of 28 professional service contracts totaling $1.2 million. Smithfield Fire … example, auditors found that officials paid a professional service provider and an insurance broker a total of $90,912 …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2138
… 2023 M/C Performance Advances and provide instructions for payments not processed automatically. Affected Employees: … the next performance advance (see OSC Actions ). Control-D Report Available Prior to Processing: The following Control-D … Grade on the Position Data page (based on the NYS Position Number) is equal to 600 and a value exists in both the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2138-april-2023-managementconfidential-mc-performance-advancesOpinion 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 95-30
… opinions are superseded. You inquire as to the authority for public libraries to invest moneys raised by taxes, and … the Laws of 1992, sets forth general investment authority for "local governments". The term "local government" is … or other officer of the local government, and not required for immediate expenditure, in special time deposit accounts …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 88-8
… General Municipal Law, §802 contains several exceptions for contracts which would otherwise be prohibited by section …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Opinion 2001-1
… requirements of the FLSA would not result in a gift in violation of article VIII, §1, since the payment would …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Opinion 94-16
… member and treasurer is stockholder) GENERAL MUNICIPAL LAW, §§800(3), 802(2)(a), 803, 883: An individual who is a … disclosure of interest pursuant to General Municipal Law, §803 is not required. The individual, however, should … self- interest, partiality or economic impropriety (see, e.g. Zagoreos v Conklin, 109 AD2d 281, 491 NYS2d 358; Matter …
https://www.osc.ny.gov/legal-opinions/opinion-94-16