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Hamburg Central School District – Capital Project (2014M-129)
… not approve all change orders and allowance disbursement forms, as required by NYSED. In addition, none of the allowance disbursement forms were approved by NYSED. We found that the equipment … Approve all change orders (and allowance disbursement forms) in accordance with NYSED requirements and ensure they …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129DiNapoli: NYC Finances Stabilizing With Drop in Costs for Asylum Seekers and Resilient Tax Revenue
… have stabilized amid declining costs for asylum seekers and strong revenue, largely from growth in business and property tax collections. But potential policy changes on … to greater budget stability is good news for New Yorkers and should provide the city with an opportunity to focus on …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-nyc-finances-stabilizing-drop-costs-asylum-seekers-and-resilient-tax-revenueMember Outreach and Presentations
… will provide an interactive 1-2 hour presentation for members who are within 5 years of retirement to learn … information and conduct business with NYSLRS; Applying for retirement and what to expect after submitting their … such as returning to work and when they will be eligible for a cost-of-living adjustment. We encourage your employees …
https://www.osc.ny.gov/retirement/employers/member-outreach-and-presentationsDisability Retirement – When Employees Retire
… A disability application can be filed by the employee or someone authorized to file on the employee’s behalf. For example, the employee’s attorney, a power of attorney (POA), or a … Overview of the disability application review and determination process …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirementOpinion 89-12
… -- (propriety of engineer, who intends to bid, preparing specifications and supervising work) CONFLICTS OF INTEREST - … -- (propriety of engineer, who intends to bid, preparing specifications and supervising work) INDEPENDENT CONTRACTORS … -- (propriety of engineer, who intends to bid, preparing specifications and supervising work) PUBLIC CONTRACTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Opinion 2005-1
… of unpaid ambulance fees) GENERAL MUNICIPAL LAW §122-b; STATE CONSTITUTION, ARTICLE VIII, §1: Towns may fix … from users who fail to pay for ambulance services. Section 122-b of the General Municipal Law authorizes towns to … or other place for treatment (General Municipal Law §122-b[1]). Under section 122-b, towns, inter alia , may …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Great Neck Park District – Capital Assets (2025M-27)
… [read complete report – pdf] Audit Objective Did Great Neck Park District (District) officials properly record and account for capital assets? Audit Period January 1, 2023 – August 31, 2024 Understanding the Audit Area A park district’s (district’s) capital assets represent a …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27Opinion 95-26
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … may expend foreign fire insurance tax moneys to rent a meeting room if the purpose of the meeting relates to the … retainer to an attorney and accountant engaged to assist in the administration of these funds; and (3) to pay for …
https://www.osc.ny.gov/legal-opinions/opinion-95-26IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… used by the State to draw down federal funds); Changes in clearance patterns; and Additions or deletions of programs to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsNewark Central School District – Financial Condition and Claims Processing (2016M-267)
Newark Central School District Financial Condition and Claims Processing 2016M267
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processing20-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-dOpinion 92-10
… ABANDONED PROPERTY LAW, §§300(1)(h), 500(1)(b), 501: A village acting as its own fiscal agent, or a banking organization acting as the village's fiscal agent, is required to pay to the State … of matured, unredeemed bearer serial bonds issued by the village, when such amounts have remained unpaid or unclaimed …
https://www.osc.ny.gov/legal-opinions/opinion-92-10XII.7.B Voucher Denials – XII. Expenditures
… Process and Document Preparation: Payment rejections can occur for various reasons, including at the agency’s … via email to inform them of the rejection reason. Agencies can run the Agency Comments Report to access information on … is needed to reprocess the voucher. In addition, agencies can review rejected bulkloaded vouchers on the M161 extract. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsHiring Public Retirees – When Employees Retire
… you should be aware of the laws governing how much retirees can earn in post-retirement employment without … affecting their pension. Earnings Limits For all public retirees, earnings are limited if they are returning to … etc. Public authorities For service (not disability) retirees, earnings are not limited for: Self-employment …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesOpinion 2012-1
… -- Purchases and Sales (purchases of highway related products from company owned by a member of a town board of … Board of Assessment Review (purchases of highway related products from company owned by a member of a town board of … sole proprietor of a company that sells highway related products would have an interest in contracts between the …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Transferring or Terminating Your Membership
… less than five years of service credit and have not worked in covered public service for at least seven years; or You … your membership to another public retirement system in New York State. If you previously were a member of the New … System (NYSLRS), or another public retirement system in New York State, your service may be recredited and your …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipOpinion 2005-8
… of to generate revenue in excess of cost) CITIES -- Fees (for ambulance service) FEES -- Rates (for ambulance service) GENERAL MUNICIPAL LAW §122-b: A city may not set fees for the provision of emergency medical transport services in … Whether a city may set fees for the provision of emergency medical transport services by …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8State Comptroller DiNapoli Releases Municipal & School Audits
… claims auditor did not properly audit and approve all claims prior to payment. Auditors reviewed 100 claims … five days prior to the adoption of the budget, must review all recommendations made by the State Comptroller’s office, …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1852.1
… and provide instructions for reporting the taxable value of personal use of an employer-provided vehicle and … ongoing COVID-19 pandemic, IRS (Internal Revenue Service) Notice 2021-07 provides temporary relief for employers and … employee’s taxable gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedPartial Lump Sum Payment – Special 20- and 25-Year Plans
… Are members covered under Section 383-e or 383-f eligible for a partial lump sum payment at retirement? Yes, eligible … been eligible to retire with a service retirement benefit for at least one year before your date of retirement; and … be based on the amount of your reduced pension benefit. For more information, including the taxability of a PLS …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-payment