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20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… prior police service, as specified by the New York State Retirement and Social Security Law (RSSL). You must separate … of 2.5 percent of your FAE per year of creditable service, plus 1.66 percent of your FAE per year of service in other … (plus interest earned). If you are age 55 or older at retirement and your regular plan would provide a greater …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dState Agencies Bulletin No. 1786
… Section 102 of the State Finance Law and Section 1315 of the Abandoned Property Law clarifies that uncashed … of the Treasury Attn: Depository Control 110 State Street, 2nd floor Albany, NY 12207 Checks listed on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1786-non-negotiated-andor-undeliverable-new-york-state-payroll-checksAccounts Payable Advisory No. 59
… Subject : The Prompt Payment Interest Calculator Tool was updated to reflect the 6% interest rate that is effective on July 1, 2026. Agencies should use this updated version going forward to accurately calculate prompt … The Prompt Payment Interest Calculator tool has been updated for agencies to input the payment method ie check ACH …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/59-prompt-payment-interest-calculator-toolAFR Modernization – Uploading Financial Data with Bulk Load
This webinar is one in a series preparing local officials for the new Annual Financial Report (AFR) currently being developed by our staff at the Office of the State Comptroller (OSC). In this session, attendees will learn how to upload Financial Statement data into the AFR using a newly developed b
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-bulk-load-09-22-22.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/2022-sales-taxes-first-quarter.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
DiNapoli Praises NYC Comptroller Stringer's City Pension Fund Reforms
… Fund. Today, the state pension fund stands as a national model for accountability and transparency and has never been …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-praises-nyc-comptroller-stringers-city-pension-fund-reformsComptroller DiNapoli Seeks to Return Millions in Unclaimed Funds Owed to Local Governments
… that his office has identified more than $5 million in unclaimed funds for local governments across the state. After … so far. DiNapoli’s office oversees the state’s 31 million unclaimed funds accounts, valued at more than $13 billion. Unclaimed Funds Owed to Local Governments by Region Region …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-seeks-return-millions-unclaimed-funds-owed-local-governmentsComptroller DiNapoli Releases State Audits
… deemed uncollectible. This audit also found that there was a lack of a separation of duties associated with the collection of … Structure, Safety, and Health Code Waivers (2014-S-27) DOH waiver practices do not effectively ensure that safety and …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0Opinion 88-26
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses … may issue obligations to finance the construction of a building for use by the State Police on land owned by the … term of the bonds. You ask whether a town may construct a building for State Police use on State land located in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-26XIII.4.C Travel Mileage Rates – XIII. Employee Expense Reimbursement
… New York State reimburses employees for business use of a personal vehicle based on the standard mileage allowance … U.S. General Services Administration (GSA). By adhering to this allowance, reimbursements for mileage are not taxable … allow for employees to claim an additional $0.07 per mile when using their personal vehicle to transport clients. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4c-travel-mileage-ratesComptroller DiNapoli and Mayor Brown Urge Buffalo Residents to Claim $88 Million in Lost Money
… New York State Comptroller Thomas P. DiNapoli and Buffalo Mayor Byron Brown today urged local residents to … to see if we have any of your money," said DiNapoli. "And we’ve made it easier than ever for New Yorkers to search for and claim what is rightfully theirs. Today’s event with Mayor …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-urge-buffalo-residents-claim-88-million-lost-moneyCollege of Staten Island - Examination of Fast Track MK LLC
… components and hardware that will serve as supports for wooden benches on the campus. The College submitted a $22,800 …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcOpinion 89-57
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION … -- Capital Improvements (town improvement of village street) STREETS AND HIGHWAYS -- Highway Department (town … to use town highway equipment in a village is sufficiently broad to authorize the town board to permit the town …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 88-63
… police unit was established. The New York State Defense Emergency Act (L 1951, ch 784, as amended, McKinney's … police in sufficient number to perform such police and emergency civil defense functions as may be required during … (see 1987 Atty Gen [Inf Opns] No. 87-8). Under the Defense Emergency Act, all civil defense expenditures of a county …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Opinion 91-51
… MUNICIPAL FUNDS -- Inter-fund Advance (from county sewer district fund to general fund) COUNTIES -- Fund Transfers (inter-fund advance from sewer district fund to general fund) GENERAL MUNICIPAL LAW, … COUNTY LAW, §271: A county may temporarily advance county sewer district user fees and benefit assessments to any other …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 2002-15
… for the cost of street lighting within a town pursuant to Town Law §64(19) and Highway Law §327 are raised on a … that requires or permits monies for any given purpose to be raised from taxes levied only in the unincorporated … have concluded that a local government may not, pursuant to its home rule powers, exempt properties in that portion of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 2001-13
… in the opinion. FEES -- Imposition of (authority of a town to install a tollbooth and charge a fee to certain users of town highways) LOCAL LAWS -- Pre-emption (fees for use of … Whether a town has the authority to install a tollbooth on a town … highway that leads to a recreation area and to charge a fee for the use of such road …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13Opinion 2001-3
… LAW §§94, 453; STATE CONSTITUTION, article IX, §1(f): A village may not fix its sewer rents at an amount that would … to the sewer system, in order to provide funds for general village purposes. You ask whether a village may fix its sewer rents at an amount that would …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Opinion 2000-5
… discussed in the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys … to) -- Highway Fund (transfer of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL … and appropriated by a town for town highway snow and ice removal may not be paid into a snow and ice removal and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5