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Opinion 97-1
… plan is eligible to participate in the plan (see 1979 Opns St Comp No. 79-732, unreported). A "public corporation" for … the county (Workers' Compensation Law, §60[1]; General Construction Law, §66[1]). A public benefit corporation is a … or the county's rules and regulations. January 27, 1997 James F. Collins, Esq., County Attorney County of Herkimer …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 88-25
… v Town of Greenburgh , 55 NY2d 915, 449 NYS2d 27; 29 Opns St Comp, 1973, p 124; 24 Opns St Comp, 1968, p 887; cf . Parks, Recreation and Historic … any reference to property ownership (see also 1979 Opns St Comp No. 79-728, unreported). With regard to whether a …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Alternative and Out-of-Service Death Benefits – En-Con Police Officers Plan
… die more than one year after leaving public employment, 50 percent of the death benefit may still be payable. This …
https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefitsOpinion 92-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning the permissible means of financing an expenditure to be made on behalf of a zone established within a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Travel Advisory No. 2
… : Tax Consequences Associated with an Incorrect Official Station Designation Reference : Guide to Financial Operations … Tax Consequences of Assigning an Incorrect Official Station Office of the State Comptroller (OSC) Travel Manual … with the OSC Travel Manual an employee’s official station (i.e., usual work location, regardless of where the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelPutnam County – Court and Trust Funds (2024-C&T-2)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022, through November 15, 2023. … delivered to the Commissioner of Finance (Commissioner) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2022 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Village of Suffern - Budget Review (B20-6-2)
Determine whether the significant revenue and expenditure projections in the Villages tentative budget for the 202021 fiscal year are reasonable
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Newark Valley Fire District – Audit Follow-Up (2020M-30-F)
… Newark Valley Fire District – Board Oversight (2020M-30), released in May 2020. The audit determined that: There …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fAuditors
… State Department of Civil Service. There is no written exam. Candidates complete a web-based questionnaire. Based …
https://www.osc.ny.gov/jobs/auditorsEarnings Limits
… Overview The earnings included in the calculation of your final average earnings (FAE) , which is used to … 401(a)(17) limits the earnings used in the calculation of pension benefits. The amount is set by federal law and … inflation. Refer to the table below for the maximum amount of earnings that can be used in your FAE calculation. …
https://www.osc.ny.gov/retirement/members/earnings-limitsOpinion 89-11
… all or a portion of the tax to the department of which it is part. As previously noted, however, sections 9104 and 9105 … as otherwise provided in any special law." Therefore, where an exempt firemen's benevolent association has been … of such corporation shall be the maintenance of suitable headquarters for, and the promotion of fraternal intercourse …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 92-31
… This opinion represents the views of the Office of the State Comptroller at the time it was … summaries of official actions, and financial reports are among the items which generally may be contained in the …
https://www.osc.ny.gov/legal-opinions/opinion-92-31MTA's East Side Access Project 10 Years Late and $4.4 Billion Over Budget
… The Metropolitan Transportation Authority’s (MTA’s) East Side Access project, which will bring Long Island Rail … the MTA has come up short on the goal to deliver the East Side Access project on schedule and within budget,” … as they move forward with their capital program.” East Side Access is the nation’s largest public …
https://www.osc.ny.gov/press/releases/2013/03/mtas-east-side-access-project-10-years-late-and-44-billion-over-budgetWorld Trade Center Presumption – Basic Plan with Increased-Take-Home-Pay (ITHP)
… If you participated in the World Trade Center rescue, recovery or cleanup efforts, and you were … be aware of the benefits provided by the World Trade Center Presumption law. 1 You may be eligible for an … benefits. For more information, visit our World Trade Center Presumption webpage . 1 Updated 12/21 …
https://www.osc.ny.gov/retirement/publications/1511/world-trade-center-presumptionPutnam County – Probation Department Collection of Revenue (2014M-5)
… Key Recommendation There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… the Board ensured that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, 2015 through July 20, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 total $116,100. Key Finding District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Other Bulletin No. 75
… This allows agencies time to correct employees’ records, if necessary, prior to the automatic processing of the April … be updated: NYS Position Has Both Equated Grade and NTE – If the employee’s Grade on the Position Data page (based on … Salary Rate field. Position and Job Do Not Match - If the Position Number equals the NYS Position Number on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-75-april-2024-state-university-construction-fund-scf-civilTown of LaGrange – Selected Financial Activities (2013M-107)
… Purpose of Audit The purpose of our audit was to examine potential cost savings and … 1, 2011, through September 30, 2012. Background The Town of LaGrange is located in Dutchess County and serves … Town of LaGrange Selected Financial Activities 2013M107 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Opinion 98-3
… -- Appointment to Office (of town supervisor's business partner) -- Contracts (appointment to office) GENERAL … 805-a: The appointment of the town supervisor's business partner to the office of town comptroller, by itself, does … the office of town comptroller if he or she is a business partner of the town supervisor. You state that the town has …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Retiring Before Age 62 – Career Plan
… Percentage of Reduction 55 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 It is important to know that once you retire …
https://www.osc.ny.gov/retirement/publications/1642/retiring-age-62