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IRS Pension Limitation – Article 14 Benefits
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/irs-pension-limitationOpinion 89-64
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Gifts and Loans (consideration paid for the purchase of property) REAL PROPERTY -- Acquisition Generally … Concerning a village which embraces the entire territory of a town and operates principally as a village see Village …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 96-15
… that bear on the issues discussed in the opinion. BUILDING INSPECTOR -- Expenses (judgment arising from his or her … to pay a judgment arising from the conduct of the building inspector or from the town's planning and zoning activities … judgment arises partially from the actions of the building inspector or from the town's planning and zoning activities …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 98-12
… Board of Education of City of Syracuse v King , 280 App Div 458, 114 NYS2d 329, lv denied 280 App Div 1033, 117 NYS2d 674, lv dismissed 304 NY 973; cf . McCabe …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 95-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Concerning the proper distribution of county sales tax revenue when the county and several cities within the county each impose a …
https://www.osc.ny.gov/legal-opinions/opinion-95-3New York’s Agriculture Industry: A Resilient Part of State and Local Economies
… growth in both crop and animal production led total farm employment to climb to a new high of 23,868 in 2021. 4 … in 2021. On January 1, 2020, new State wage standards for farm workers went into effect. These standards required … Statistics As shown in Figure 3, the average annual pay of farm workers also increased steadily in the years leading up …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesState Agencies Bulletin No. 276
… by the amount of military pay (including housing and food allowance) in effect on the employee's first date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/276-payment-military-stipend-events-september-11-2001DiNapoli: Farms Generated $5.7 Billion for New York Economy
… of New York’s economy,” DiNapoli said. “Farms generate billions of dollars in sales, provide jobs and enhance our … . Track municipal spending, the state's 160,000 contracts, billions in state payments and public authority data. Visit …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-farms-generated-57-billion-new-york-economyDiNapoli and Stewart-Cousins Encourage Residents to Claim More Than $100 Million in Lost Money
… today encouraged local residents to search for unclaimed funds, also known as lost and forgotten money, … her outreach in her district, increases awareness about unclaimed funds and helps us to get even more checks out in … whose names or companies were on the Comptroller’s unclaimed funds list, personally knew it. My office sent out …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-and-stewart-cousins-encourage-residents-claim-more-100-million-lost-moneyComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Catskill , Flanders Fire District , Plymouth Fire District , Town of Russia and Schuyler … P DiNapoli today announced his office completed audits of the Town of Catskill Flanders Fire District Plymouth Fire …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Home Ownership Grants Helping Low- and Moderate-Income New Yorkers
… awarded to homeowners through the state’s Affordable Home Ownership Development Program are being given only to … “While there is some room for improvement, the Affordable Home Ownership Development Program is working well to help … of affordable housing.” The program, designed to promote home ownership and stimulate development, provides grants to …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-home-ownership-grants-helping-low-and-moderate-income-new-yorkersOpinion 88-73
… Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement … A town other than a suburban town may not establish a capital reserve fund for improvement district purposes. This … asking whether a town of the second class may establish a capital reserve fund for improvement district purposes. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 95-21
… describes two potential actions of the town board -- one discretionary and one mandatory. The town board, in its discretion, "may" call … however, the town board "shall" call a public hearing ( id .). In either case, if the town board, after the public …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Statement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… of $2 billion per year beginning in FY 2025. “The good news in the financial plan update is that revenues have … on its efforts to stay a place where people want to live, work and invest. Economic growth will support revenue …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateIII.3 Scope of the SFS – III. Statewide Financial System (SFS)
… key component of the SFS is the Statewide Vendor File. All suppliers of goods and services to New York State must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsDiNapoli: Former Village of Bemus Point Clerk-Treasurer Pleads Guilty to Embezzling Village Funds
… of the State Comptroller, Division of Investigations, 8 th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-former-village-bemus-point-clerk-treasurer-pleads-guilty-embezzling-village-fundsDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… The City Council of Mount Vernon did not have adequate financial information for … or revenue shortfalls. In addition, the audit found the Mount Vernon City Comptroller failed to file the required … January 1, 2018, to March 31, 2020. Full Audit: City of Mount Vernon Financial Reporting and Oversight Find out how …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Water and Sewer Parking Facilities Totals Internal Service Funds ASSETS Current assets: Cash and cash equivalents $8,416,653 $369,168 $8,785,821 $3,336,099 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34DiNapoli: Local Sales Tax Collections Drop 8.2 Percent in July
… Collections for counties and cities in July totaled $1.3 billion, or $116 million less than in July 2019. Although … year-over-year growth. County decreases ranged from 2.1 percent in Essex to 19.7 percent in Schuyler. New York City … reported that local sales tax collections dropped 27.1 percent in the April-June quarter , down $1.2 billion from …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-local-sales-tax-collections-drop-82-percent-julyMTA-NYC Transit Medical Assessment Centers
… Purpose To determine whether the MTA-NYC Transit Medical Assessment … employees. For example, bus drivers at MTA Bus are subject to Article 19-A of the New York State Vehicle and Traffic Law … which requires that bus drivers meet certain requirements to obtain and retain the ability to operate a bus carrying …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centers