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Opinion 95-3
… cities, towns and villages in the county in accordance with Tax Law, §1262(d) (see 1983 Opn No. 83-187, supra ; see … the elective governing boards of the county and the cities with the approval of the State Comptroller. Section 1262(c) …
https://www.osc.ny.gov/legal-opinions/opinion-95-3More About This Retirement Plan – Police and Fire Plan
… and Fire Retirement System members. (There is no Tier 4 in the Police and Fire Retiremenet System.) These benefits … 8, 2010 are covered under Article 14. The information in this publication does not apply to you. Throughout this … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planOpinion 2000-19
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … the installation of a handicapped accessible elevator. In order to ensure that foreign fire insurance tax monies are used exclusively for the purposes set forth in the special act governing the association, however, if it …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Opinion 92-53
… county after the city's sales tax ceases to be effective. With respect to whether the State Comptroller's approval is … body of the county and of each of the cities in the county with the approval of the state comptroller". Thus, the … and county. Consequently, this Office has no approval role with respect to the county's distribution formula set forth …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… employees and whether amounts withheld and paid for employee benefits were accurate for the period January 1, 2016 through October 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289DiNapoli: Debt Adding to MTA's Financial Pressures With Riders and Fare Revenue Slow to Return
… 2019 (37%) and rose an additional 13% to $40.1 billion in 2021. Outstanding debt will reach $47 billion by 2026 and … internet sales taxes, then debt service could rise to $4.9 billion by 2031. 20% of total MTA revenue will be used to … funds are expected to help the MTA cover the potential $2.9 billion capital plan gap that could be opened up if the MTA …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-debt-adding-mtas-financial-pressures-riders-and-fare-revenue-slow-returnTrumansburg Central School District – School Lunch Operations (2015M-171)
… in the most economical and productive manner possible for the period July 1, 2013 through January 16, 2015. … school buildings. The District’s budgeted appropriations for the school lunch fund for the 2014-15 fiscal year are $514,510, funded primarily …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Comparison of PFRS Benefits
… July 31, 1973 through June 30, 2009 July 1, 2009 through January 8, 2010 January 9, 2010 through March 31, 2012 April 1, 2012 and after … in FAE Tiers 2 – 6: Unused sick leave Payments made as a result of working vacation Any form of termination pay …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsUnified Court System Bulletin No. UCS-76
… Lippman and the Office of the State Comptroller, a new method for paying judges will be implemented by the end …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-76-2003-factor-change-adjustment-payment-judgesGermantown Central School District – Payroll (2023M-3)
… did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either … by these employees. Ensure that employees are paid in accordance with approved salaries and/or collective …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3State Comptroller DiNapoli Releases Municipal Audits
… former deputy was arrested in September 2020 and charged with grand larceny in the third degree. Town of Gaines – Town … through 2020 annual update documents (AUDs) were not filed with the Office of the State Comptroller, as required, and … did not award all funds from the program in accordance with established guidelines and did not ensure businesses …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-94
… Officers Benevolent Association of Nassau County, Inc. and in Bargaining Unit F8, represented by Suffolk County …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-94-new-deduction-code-certain-employees-unified-court-systemObtaining Information about a Member’s Benefits – Divorce and Your Benefits
… State and Local Retirement System 110 State Street Albany, NY 12244-0001 New York State and Local Retirement System 59 Maiden Lane — 31st Floor or 30th Floor New York, NY 10038 Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsIII.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… the Statewide Financial System (SFS) electronic vendor portal. Completion of this certification will identify that … certification is removed by the vendor through this same portal. The Office of the State Comptroller reserves the … website ( https://www.osc.state.ny.us/state-vendors/portal/15-day-prompt-payments-small-businesses ) for more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityState Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … of $4.4 million per year from 2012-13 through 2014-15. In addition, the board adopted budgets that included about …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 835
… represented by CSEA who move to a graded position in any bargaining unit effective on or after April 1, 2003 … retroactive to April 1, 2003. This revised method is in addition to the Civil Service Law, Section 131.5 rules still in existence. The side letter to the 2007-2011 CSEA agreement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/835-revised-method-calculating-salaries-employees-upon-movement-civilState Agencies Bulletin No. 835.1
… Civil Service Law, Section 131.5 and the N/S to Grade side letter to the 2007-2011 CSEA agreement, OSC is issuing … Service Law, Section 131.5 rules still in existence. The side letter to the 2007-2011 CSEA agreement expires on March … salary than the methodology contained in the N/S to Grade side letter to the 2007-2011 CSEA agreement. In addition, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/8351-new-promotion-method-calculating-salaries-employees-upon-movement-civilCost-Saving Ideas: Reviewing Your Revenue Collection Process
… requirements and that proper internal controls are in place. Accept Credit Card Payments Providing residents the … limits the amount of the service fee to the costs incurred in connection with the credit card charge.) Use a competitive … to select a service provider. (The contract must be in compliance with your local government's procurement …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processOpinion 88-3
… and immediately by the officer collecting the same to the chairman, and shall be paid by him into the uninsured … of towns and police justices of villages shall be paid to the state comptroller in accordance with the provisions of … fines collected by town and village justices must be paid to the State Comptroller (Justice Court Fund). Pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Opinion 91-51
… chief fiscal officer must credit the sewer district fund with those receipts, and those moneys may be used only for … for general county purposes, General Municipal Law, §9-a, with certain exceptions, authorizes a municipal corporation … law to be kept in a separate account not to be co-mingled with other moneys of the municipal corporation (see, e.g., …
https://www.osc.ny.gov/legal-opinions/opinion-91-51