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Opinion 94-19
… sold at discount) -- Discount Bonds (amount chargeable to debt limit); (need to establish sinking fund) -- Zero Coupon Bonds (amount chargeable to debt limit); (need to establish sinking fund) … periodic interest is payable issued in 1993 is chargeable to a countys debt limit …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 96-2
… the opinion. LIBRARIES -- Taxes (authority of village to charge library district with proportionate share of tax … DISTRICTS -- Library Districts (authority of village to charge library district with proportionate share of tax … -- Refunds and Chargebacks (authority of village to charge library district with proportionate share of tax …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 94-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … Law, §11. Endowment moneys in the form of a true trust are governed by the provisions of Estates, Powers and Trusts … and endowment moneys held by a central school district are subject to the provisions of General Municipal Law 11 …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Payroll Improvement Project Bulletin No. PIP-016
… and/or moved from the General Deduction page (Main Menu > Payroll for North America > Employee Pay Data USA > … v 9.2; for detailed information on Savings Plans refer to Payroll Bulletin No. PIP-011, Changes to Savings Plans in … Amount General Deduction Yes Refer to PIP-014 Refer to Payroll Bulletin No. PIP-011, Changes to Savings Plans in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92State Agencies Bulletin No. 922
… bulletin provides instructions to determine and record the county of residence of employees. Background Since many … Date Immediately OSC Actions OSC has populated the county value for employees who reside in postal codes that fall … is not necessary - This message identifies employees who do not have P0001 in the Locality field of the Employee Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … District – Financial Management (Westchester County) The board and district officials did not effectively manage the district’s fund balance and reserves. As a result, the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsChart of Accounts
… Department Budget Earnings table. To fix this error you can take one of two actions. The agency will need to either …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsExamples – Article 14 Benefits
… member can apply for a vested retirement benefit at the early retirement age of 42 (the age he or she would have had … This member could begin receiving a vested benefit at the early retirement age of 60 (the age when he or she would have … could instead choose to begin receiving the benefit as early as age 55 with a reduction of 16.65 percent (3.33 …
https://www.osc.ny.gov/retirement/publications/1644/examplesLimitations – Career Plan
… Tier 1 If your date of membership is June 17, 1971, or later, the wages in any … period by more than 20 percent. The amount in excess of 20 percent is excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated …
https://www.osc.ny.gov/retirement/publications/1642/limitationsLimitations – New Career Plan
… FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in your FAS calculation if: Your … from the computation of your FAS. Payment for accumulated vacation is not included in the calculation of your FAS. Tier … from the computation of your FAS. Payment for accumulated vacation is not included in the calculation of your FAS, and …
https://www.osc.ny.gov/retirement/publications/1515/limitationsLimitations – Non-Contributory Plan with Guaranteed Benefits
… FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in your FAS calculation if: Your … from the computation of your FAS. Payment for accumulated vacation is not included in the calculation of your FAS. Tier … from the computation of your FAS. Payment for accumulated vacation is not included in the calculation of your FAS, and …
https://www.osc.ny.gov/retirement/publications/1513/limitationsLimitations – Basic Plan with Increased-Take-Home-Pay (ITHP)
… date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 percent. The …
https://www.osc.ny.gov/retirement/publications/1511/limitationsLimitations – Police and Fire Plan
… date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 percent. The …
https://www.osc.ny.gov/retirement/publications/1512/limitationsComptroller DiNapoli: 26 School Districts in Fiscal Stress
… P. DiNapoli’s Fiscal Stress Monitoring System. Although the same number of districts were designated in fiscal stress … school districts, our fiscal stress monitoring system has revealed encouraging results in several communities,” … the classification. This year, five school districts are designated in “significant fiscal stress” and the …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressDiNapoli: Former Alexandria Town Clerk Pleads Guilty in Theft
… Attorney Kristyna S. Mills said. Peck, 64, of Alexandria Bay, pleaded guilty to grand larceny in the fourth degree (a … for the town of Alexandria and the village of Alexandria Bay, stole cash paid for transfer station, arena and clerk … in 2014. To read the audit, visit: http://www.osc.state.ny.us/localgov/audits/towns/2016/alexandria.pdf Since taking …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-former-alexandria-town-clerk-pleads-guilty-theftIntroduction to IT Governance – Information Technology Governance
… local governments and schools invest a considerable amount of resources into their information technology (IT) systems … financial and nonfinancial information, accessing the Internet, communicating through email and reporting to … and federal agencies. These systems and the data they hold are valuable and need to be protected from unauthorized, …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceDiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… State Comptroller Thomas P. DiNapoli and Acting United States Attorney Antoinette T. Bacon announced Kristina Hand, 47, of Morris, New York, has pleaded guilty to stealing at least … Acting United States Attorney Antoinette T. Bacon, the FBI and the State Police, she has been held accountable for her …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtState Agencies Bulletin No. 2161
… to help them identify employees who require a new Form W4 Employees Withholding Certificate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2161-locked-query-identify-employees-who-require-new-form-w-4-employeesNursing Home Surveillance (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2018/03/08/nursing-home-surveillance-followOversight of the Agricultural Assessment Program
… Purpose To determine if the Department of Taxation and Finance’s (Department) Office of Real … Services (ORPTS) is properly calculating and communicating the annual per-acre Agricultural Assessment Values that local … To determine if the Department of Taxation and Finances Office of Real …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-program