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Opinion 91-45
… that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements (performance pursuant to agreement between the town board and highway superintendent) -- Repairs (performance pursuant to agreement between town board and highway superintendent) SUPERINTENDENT OF HIGHWAYS -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 90-32
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … and express language in Town Law, §§81 and 220, the Court in In re Town Board of the Town of Islip , supra , held …
https://www.osc.ny.gov/legal-opinions/opinion-90-32DiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… and on the campaign trail—are fueling this dangerous trend. We need a national reminder that this rhetoric has …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… over authorized access to agency-controlled systems in the form of operator identification and passwords. Voucher … process, including specific segment(s) or focus area(s) in the subsequent section, Internal Controls Assessment ; … of the payment process that takes place at the agency. In cases where an agency head oversees more than one agency, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processIRS 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-limitationPrompt Payment
… the prompt contracting law, allows the accrual of interest for a period of time a payment is delayed due to the fund or … the prompt contracting law allows the accrual of interest for a period of time a payment is delayed due to the fund or …
https://www.osc.ny.gov/legislation/prompt-paymentOpinion 2006-11
… town orders from the auto parts store, he or she is paid a salary by the store and he or she does not receive … in the store, that he does not receive commissions for auto parts purchased by the town and that his job at the … town orders from the auto parts store, that he is paid a salary by the store and that he does not receive commissions …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Opinion 2003-2
… with the village and shall become part of the village for fire protection purposes. 2 Neither sections 17-1704 and … located "in" the town to establish a joint fire district for the purposes stated in and "in the manner provided in … at one location within the proposed joint fire district for the purpose of jointly proposing the establishment of the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 88-55
… as of the date of the report, together with a statement of increase or decrease in such number during said fiscal …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Conflicts of Interest of Municipal Officers and Employees
… you in a position of public trust. You are responsible for ensuring that public resources are used in the best … section. The seven most common exceptions are: Payments of salary or other lawful compensation and necessary expenses to … the governing body or board is elected and serves without salary; The purchases total less than $5,000 in any fiscal …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesDiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years
… rate for all families and four times the rate of married couples. Nearly 23% were in poverty in 2021, down almost five … higher than the percentage for families and for married couples in 2021. Poverty rates were much higher for children … Chairman of the Disabilities Committee . “We must work together to ensure that all members of our community have the …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-yearsOpinion 89-35
… supervisor, authorizing and directing the supervisor to pay the claimant the amount allowed on his claim (Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-35DiNapoli: Queens Economy Takes Off
… the largest populations of Bangladeshi, Chinese, Filipino, Indian and Korean-Americans. It also has the largest …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-queens-economy-takes-offIRS Pension Limitation – Police and Fire Plan
… the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on … excludes earnings over $250,000 (effective April 1, 2012) in the State’s fiscal year (April 1st – March 31st). The …
https://www.osc.ny.gov/retirement/publications/1512/irs-pension-limitationIRS Pension Limitation – En-Con Police Officers Plan
… Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including the New York … amount is set by federal law and is periodically adjusted for inflation. … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b …
https://www.osc.ny.gov/retirement/publications/1822/irs-pension-limitationIRS Pension Limitation – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the New York State and Local Retirement System, may use in the calculation of benefits. It affects members who first … excludes earnings over $250,000 (effective April 1, 2012) in the State’s fiscal year (April 1st – March 31st). The …
https://www.osc.ny.gov/retirement/publications/1511/irs-pension-limitationVendor File Advisory No. 10
… in electronic invoicing through the SFS Online Vendor Portal. As of February 8, 2018, all vendors on the New York …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicingIRS Pension Limitation – Career Plan
… the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on … excludes earnings over $250,000 (effective April 1, 2012) in the State’s fiscal year (April 1st – March 31st). The …
https://www.osc.ny.gov/retirement/publications/1642/irs-pension-limitationIRS Pension Limitation – Regional State Park Police Plan
… that qualified pension plans, including the New York State and Local Retirement System, may use in calculating benefits. … affects members who first join on or after April 1, 1996, and currently excludes earnings over $250,000 (effective … March 31st). This amount is set by federal law and is periodically adjusted for inflation. … Regional State …
https://www.osc.ny.gov/retirement/publications/1867/irs-pension-limitationIRS Pension Limitation – New Career Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including the New …
https://www.osc.ny.gov/retirement/publications/1515/irs-pension-limitation