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Village of Delhi – Financial Condition (2013M-110)

… surplus fund balances remained high while the Village’s real property tax levy continued to increase slightly by 7 …

Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)

… Mohawk Valley Memorial Auditorium Authority is located in the City of Utica in Oneida County and was established by Section 1942 of New …

Wyandanch Union Free School District - Budget Review (B22-7-1)

… proposed 2022-23 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. …

Niagara Falls Water Board – Financial Management (2015M-141)

… public benefit corporations which were created in 2002 by a special act of the New York State Legislature. The Water … projects or repairs or to reduce the water and sewer rent rates charged to taxpayers. …

Hudson Housing Authority – Board Oversight (2016M-302)

… period July 1, 2014 through May 18, 2016. Background The Hudson Housing Authority is located in the City of Hudson in Columbia County and provides low-rent housing for … Hudson Housing Authority Board Oversight 2016M302 …

Clifton Park Water Authority – Water Charges (2015M-247)

… June 30, 2015. Background The Clifton Park Water Authority is an independent public benefit corporation that was … of the Towns of Clifton Park and Malta. The Authority is governed by a five-member Board of Directors, which is appointed by the Clifton Park Town Board. Budgeted …

Town of Columbus – Budget Development Practices (2012M-225)

… 2011, to August 1, 2012. Background The Town of Columbus is located in Chenango County. An elected five-member Town … Town. The Town’s annual budget for the 2012 fiscal year is $770,000. Key Findings The Board and Supervisor did not … revenues in fiscal year 2012, its adopted budget for 2013 is more closely based on realistic revenue and expenditure …

Town of Broome – Purchasing and Justice Court (2014M-255)

… a population of approximately 960. The Town is governed by an elected five-member Town Board. The Town does not have …

Wyandanch Union Free School District – Budget Review (B25-7-3)

… The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, … year during which the municipality or school district is authorized to issue the deficit obligations, and for each … limit because it includes a tax levy of $23,336,380, which is within the limits established by law. Key Recommendations …

Union-Endicott Central School District - Noninstructional Overtime (2018M-201)

… employees to earn overtime while they worked from home. However, this is neither specifically authorized nor … for 392 hours of overtime totaling $8,513 while working at home. Key Recommendations Document prior approval and … whether employees may earn overtime when working from home. District officials disagreed with certain aspects of …

State Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …

State Agencies Bulletin No. 344

… Purpose To explain the procedure for the annual review of employees with Earned Income Credit (EIC). Affected … To explain the procedure for the annual review of employees with Earned Income Credit EIC …

State Agencies Bulletin No. 283

… Purpose To explain the procedure for the annual review of employees with Earned Income Credit (EIC). Affected … To explain the procedure for the annual review of employees with Earned Income Credit EIC …

Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans

Operational Advisory No. 6

… completed recording all re-appropriations contained in the 2026-2027 fiscal year enacted budget. All appropriations scheduled to lapse on June 30, 2026, should now contain the appropriate lapse date. The …

Opinion 98-21

… (authority to contract for emergency ambulance service) MUNICIPAL COOPERATION -- Ambulance Service (joint contract by … to contract for emergency ambulance service) GENERAL MUNICIPAL LAW, §§119-o, 122-b, 209-b; TOWN LAW, §176(22): … is authorized, pursuant to section 122-b of the General Municipal Law, to enter into a contract with a private …

Member Contributions

… $55,000 3.50% $55,000.01 to $75,000 4.50% $75,000.01 to $100,000 5.75% More than $100,000 6.00% Exceptions for ERS: … Online . To view contribution rates for State Fiscal Year 2026-27 (April 1, 2026–March 31, 2027): Sign in to Retirement … link. Members whose rates have changed will sort to the top of the table with an As of Date of 04/01/2026. Please …

Hiring Public Retirees – When Employees Retire

… after the calendar year in which a retiree turns age 65.   Section 212 (RSSL) Under Section 212, there is a calendar-year limit on a service … Work After Retirement? . If a retiree earns more than the Section 212 limit, he or she must pay back to NYSLRS an …

Opinion 89-26

… LAW, §811: A fire district is authorized to promulgate a form of annual statement of financial disclosure for its … ordinance, or resolution either: (i) promulgating its own form of annual statement of financial disclosure which is … or (ii) resolving to continue the use of an authorized form of annual statement of financial disclosure in use on …

Opinion 2001-7

… future extensions. The determination may be made only in connection with a proceeding to extend a district or to … authorizing the imposition of one-time "hook up" or "connection" fees, sometimes referred to as "entrance" fees … of certain costs incurred by the town with respect to the connection of users to the water or sewer system, and may not …