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Opinion 95-24
… aid for education in mandatory reserve fund) MUNICIPAL FUNDS -- Mandatory Reserve Funds (criteria for establishing) SCHOOL DISTRICTS -- Powers …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Opinion 95-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (to maintain cemetery) WORDS AND PHRASES -- "Around" (meaning of for purposes of Town Law, §291) TOWN LAW, §291: … Town of Schodack 1 We note that the Secretary of State administers a fund for the maintenance of certain …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Opinion 88-23
… GENERAL MUNICIPAL LAW, §§801(1)(b), 802(1)(b), 2(a); VILLAGE LAW, §5-524(2): A village trustee who is an … of any of the construction contracts. If the board member has a prohibited conflict of interest, you also ask … as a result of the contract. We are not in a position to make the necessary factual determinations in this regard. As …
https://www.osc.ny.gov/legal-opinions/opinion-88-23XII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… vouchers for payments pursuant to Awards and Non-Judicial Settlement Agreements. Note: These procedures take effect … is referred to as a “ Contractual Award .” A “Non-Judicial Settlement Agreement” is an agreement requiring payment by … made a final decision (referred to as a “Administrative Settlement Agreement” ); or after a grievance is filed under …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsConflicts of Interest of Municipal Officers and Employees
… complete brochure [pdf] As a municipal officer or employee, your job by its very nature … law applies to you, whether you are paid or unpaid, or a member of a municipal board, commission or agency. The term … nature and extent of that interest in writing. You must make the disclosure as soon as you become aware of the actual …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesOpinion 2006-2
… in order to increase the maximum amount to be expended for establishment of a water district, even though the … in order to increase the maximum amount to be expended for the establishment of a water district, if the increased … maximum amount of the water improvement to be constructed for the district must be stated in both the petition and …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Borrowing Against Your Contributions – Special 20- and 25-Year Plans
… and have member contributions in your account, you can take a loan from NYSLRS. If you aren’t required to … are fully insured in case you die before repaying them. How Much You Can Borrow The minimum loan is $25. The maximum loan …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsComptroller DiNapoli, Manhattan D.A. Bragg Announce Guilty Plea of Former NYU Director of Finance for Major Fraud
… approximately $3.5 million intended for minority and women owned businesses. She ultimately routed $3.3 million to … multilingual students, but denied our city’s minority and women owned business enterprises a chance to fairly compete … projects be awarded to certified minority and women owned business enterprises (“MWBE”), in accordance with …
https://www.osc.ny.gov/press/releases/2024/02/comptroller-dinapoli-manhattan-da-bragg-announce-guilty-plea-former-nyu-director-finance-major-fraudOpinion 89-16
… or a portion of the tax to the fire department of which it is part. Prior to the enactment of the 1988 legislation, we … illegal or improper expenditures. Thus, except where there is a special act of the State Legislature incorporating an … benevolent association has been created by special act and is authorized to receive payments of foreign fire insurance …
https://www.osc.ny.gov/legal-opinions/opinion-89-16NYS Comptroller DiNapoli, Steuben County District Attorney Baker, and NYS Police: Former Addison Official to Be Sentenced to Prison and Will Forfeit State Pension After Million Dollar Public Corruption Conviction
… A former clerk-treasurer of the Village of Addison in Steuben County will be sentenced to serve three-to-nine years in state prison, pay full restitution of $1.1 million, and … New York State Police Superintendent Steven G. James said. “The victims in this case are the people of New …
https://www.osc.ny.gov/press/releases/2024/08/nys-comptroller-dinapoli-steuben-county-district-attorney-baker-and-nys-police-former-addisonOpinion 99-14
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PERSONAL PROPERTY -- Disposition of (by exchange for work performed for municipality) PUBLIC CONTRACTS -- … LAW, §103; TOWN LAW, §198(12): An agreement by a town on behalf of a water district for the removal and retention …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Planning
… all depends on what you want to do. You need to determine how much income you will need in retirement. The first step is to … Retirement Estimator ( disponsible en español ) or you can get your personal Social Security Statement online by using …
https://www.osc.ny.gov/retirement/members/planningOpinion 97-9
… of Interest (negative impact of zoning change on board member's business) -- Zoning Changes (disclosure and recusal … member's business) GENERAL MUNICIPAL LAW, §§801, 806: A village board member who has a financial interest in a … change. We are not in a position in this instance to make determinations in this regard. Rather, they should be …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Receiving Your Benefit and Filing Your Pension Payment Option Election – State Police Plan
… your retirement benefit paid. You can choose from several pension payment options, all of which will provide you with a … Most members can estimate their pension using the benefit calculator in Retirement Online . The calculator uses your salary and service credit …
https://www.osc.ny.gov/retirement/publications/1518/receiving-your-benefit-and-filing-your-pension-payment-option-electionDiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… New York State Comptroller Thomas P. DiNapoli today announced the arrest of former Almond …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsReceiving Your Benefit and Filing Your Pension Payment Option Election – Special 20- and 25-Year Plans
… your retirement benefit paid. You can choose from several pension payment options, all of which will provide you with a … Most members can estimate their pension using the benefit calculator in Retirement Online . The calculator uses your salary and service credit …
https://www.osc.ny.gov/retirement/publications/1517/receiving-your-benefit-and-filing-your-pension-payment-option-electionOpinion 95-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Town of Florida – Town Clerk Operations (2012M-215)
… Key Findings We found that at least $19,107 of taxpayer funds were missing from 2010 through 2012. We also identified … that a family member was gaining access to taxpayer funds and removing them from her possession. Because the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215City of Newburgh – Budget Review (B20-6-12)
… sales revenue. Adopt a budget that includes a tax levy no greater than the CTL. Adopt a budget that includes a tax levy no greater than the tax levy limit (tax cap), unless a local …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Accounts payable 447,427 304,003 751,430 780,570 Due to other funds 175,000 175,000 1,170,388 Compensated … in the "Totals" column on this statement flows directly to the "Business-type Activities" column on the statement of …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34