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Opinion 2001-4
… or statutory amendments that bear on the issues discussed in the opinion. TOWN ASSESSOR -- Compensation (fixed amount … for specified services plus hourly rate for revaluation work to be performed by appointive assessor); (salary … of Waterloo , 245 AD2d 1079, 667 NYS2d 553 mot for lv to app dsmd 91 NYS2d 957, 671 NYS2d 717; Benjamin v Town of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Opinion 95-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … "approved expenditures" is defined to include "only . . . new construction, reconstruction, purchase of existing … structures, for site purchase and improvement, for new garages, for original equipment, furnishings, …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Automated Phone Service
… Below is a list of the phone menu options available to NYSLRS members. You can hear … to enter the last four digits of your Social Security number and your date of birth. We need this information to … correspond to the numbers you will need to press on your phone for information. Did You Know? In many cases you can …
https://www.osc.ny.gov/retirement/members/automated-phone-serviceTown of Minerva – Payroll and Cash Receipts (2015M-342)
… place over the Town’s payroll and cash receipts processes for the period January 1, 2013 through April 30, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $2.2 million. Key Findings … the clerk to the Supervisor overpaid herself $13,940 for unauthorized direct deposits and inappropriate …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Establishing the Standard Work Day – Legacy Reporting
… Before you can calculate days worked for an employee, you must first establish, by board resolution or contract, the number of hours that … for the same title if the job duties vary significantly. Your governing board also establishes standard work days for …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayMember Contributions – Legacy Reporting
… 15, as modified by Chapter 18 of the Laws of 2012). Federal Tax Treatment of Member Contributions ERS Tiers 3 through 6 … contributions are considered wages for Social Security purposes, are subject to New York State and local income tax …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsOpinion 88-7
… and Expenditures (need to use debt service appropriation where surplus bond proceeds available) TOWN LAW, §112(1); … provisions, File No. 3046 concluded that: ". . . there is grave doubt that the current debt service of $7,000 (for … constitutional tax limit (NY Const, art VIII, §10), but are not used to pay debt service, such moneys must …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… board should provide guidance for managing travel and conference expenses to avoid any problems arising, such as: … extends business travel beyond the time required for a conference Explain the rules related to travelling with a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesCity of Troy – Budget Review (B5-15-22)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt … of real property, franchise fees, sales tax and advanced life support charges which may not be realized. …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… State Public Health Law requires counties to pay Medicaid diagnosis related group (DRG) rates to hospitals for inmate …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4City of Amsterdam – Recreation Department (2023M-29)
… $895 in cash was remitted for the four-hour Craft Beer Fest the day of the event . Tickets cost $45 to drink beer and $5 for designated drivers . Officials could not …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Opinion 2010-1
… have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PARKS AND … fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands … and deeded, and (4) be dedicated to village park or other recreational uses, the village may use park trust fund monies …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PARKS AND … fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands … and deeded, and (4) be dedicated to village park or other recreational uses, the village may use park trust fund monies …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Overtime Temporarily Excluded from Tier 6 Contribution Rates
… A recent law temporarily excludes overtime pay earned from … members whose rates were lowered for SFY 2024-25 are owed a refund of contributions. We will work with you to refund … for your records. No action is required by you at this time. We will send letters notifying members whose rates were …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesState Comptroller DiNapoli Releases Audits
… been issued. Department of Health: Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY … identified up to $8.7 million in improper payments for costs related to Medicare Part B deductibles and … amounts; overpayments totaling $2.3 million to providers for the Part B coinsurance on services Medicaid did not …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-1XI.7.B Repayment Agreements – XI. Procurement and Contract Management
… the State and a municipality, public authority, or other third party. Generally, repayment agreements provide for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsComparison of ERS Benefits
… more than 10%. Payments Not Included in FAE Tiers 3 – 6: Unused sick leave Payments made as a result of working vacation Any form …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsReport File Transactions (File Upload) – Enhanced Reporting
… In the enhanced report file, you report employee information through transactions. … these transactions, please read our enhanced reporting file format guide . Transaction 1 (Biographical … to Retirement Online when you submit your report file. You can also hire a NYSLRS-eligible employee using the …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-file-transactions-file-uploadArchived Publications
… Documents linked below relate to the original Fiscal Stress … Years Ending December 31, 2012 - 9/25/13 Fiscal Stress Drivers and Coping Strategies - 6/18/13 New Fiscal Realities … Report October 2016 Indicator Reports: June 2015 … Documents linked below relate to the original Fiscal Stress …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsCity of Yonkers – Budget Review (B17-6-10)
… balance its budget. The City transferred $600,000 to its Community Development Fund, leaving a budget shortfall in the … The lack of a contingency fund, along with the near depletion in the City’s unassigned fund balance, leaves … at a reasonable level. Adjust the transfer from the Community Development Fund to accurately reflect the transfer …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10