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Opinion 91-49
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … approved by a simple majority of the whole governing body at a duly convened meeting. In certain circumstances, a … by a simple majority vote of the whole governing body at a duly convened meeting (5 McQuillin, Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Opinion 91-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … In Re Szabo's Estate , 10 NY2d 94, 217 NYS2d 593; 62 NY Jur 2d, Gifts, §13). It is a general rule that once an unconditional gift is validly …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 96-13
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Service Award Programs … may simultaneously participate in, and receive benefits from, a service award program for volunteer ambulance workers … may simultaneously participate in, and receive benefits from, a service award program for volunteer ambulance workers …
https://www.osc.ny.gov/legal-opinions/opinion-96-13DiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… and other individuals without the oversight required by state rules, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. A second audit released … and poor documentation. DiNapoli urged the OTB to seek reimbursement for tickets and other expenses that were …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksOpinion 91-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Service (payment of … to" seven per centum of average full valuation of taxable real property of the village. The purpose of this limitation …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Tier 6 Defined Contribution Plan Option
… benefit plan or a defined contribution plan for their retirement benefits, if: They are not represented by a union … plan must file an election during their first 30 days of employment. You must continue to inform your new employees of their right to join the Retirement System. In addition, …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionIsland Trees Union Free School District - School District Website (S9-19-34)
… results, a comprehensive property tax report card and all external audit results. Annual internal audit. … budget, a comprehensive appended property tax report card in its entirety and all external audits. Should enhance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Beacon City School District - School District Website (S9-19-27)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Must … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27East Rochester Union Free School District – Procurement (2022M-56)
… document that they properly sought required competition for 18 purchases as follows: Seven purchases totaling … written policies and clear and consistent regulations for procurements not subject to competitive bidding, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Opinion 2002-5
… open space preservation) MUNICIPAL FUNDS-- Capital Reserve Fund (authority to establish for acquisition of development … space preservation) GENERAL MUNICIPAL LAW §§6-c, 11, 247; LOCAL FINANCE LAW §11.00(a): A town may provide in its … article 25-aaa). A reserve fund is a device that permits a local government to finance certain local government …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5State Agencies Bulletin No. 2167
… Deferred Annuity 414 – NYT Tax Deferred Annuity 432 – ED TDA Copeland Questions: Questions regarding this bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2167-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2023State Agencies Bulletin No. 2084
… Deferred Annuity 414 – NYT Tax Deferred Annuity 432 – ED TDA Copeland Questions Questions regarding this bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2084-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2022State Agencies Bulletin No. 2276
… Deferred Annuity 414 – NYT Tax Deferred Annuity 432 – ED TDA Copeland Additionally, agencies should update the NY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2276-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2024Opinion 89-51
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … of a fire protection district, must specify a definite sum to be paid each year for all of the services to be rendered under the contract. There is no authority for the town to make additional payments to …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Opinion 90-34
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and … An emergency rescue and first aid squad within a village fire department is not entitled to receive foreign fire … Law, §§9104[a][1]-[3], 9105[d][2][B]-[D]). In a multi-company fire department, the treasurer or fiscal officer …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 91-10
… and regulations established by the commissioners for the government and protection of the park are subject to the …
https://www.osc.ny.gov/legal-opinions/opinion-91-10CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… The Empire Plan is the primary health benefits plan for NYSHIP, serving 1.1 million members. Civil Service … to administer the Empire Plan’s prescription drug program for the period from January 1, 2014 through December 31, … required to negotiate agreements with drug manufacturers for rebates and remit the rebate revenue to Civil Service. …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followSelected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… district employees and their dependents. The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… in accordance with its contract with the Department of Civil Service. Our audit covered the period January 1, 2014 through …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceDiNapoli Announces $500 College Savings Sweepstakes
… a new or existing 529 College Savings Program Direct Plan account. The New York 529 College Savings Program, an … in New York’s 529 College Savings Program. Since January, account holders have withdrawn almost $200 million to pay for … addition, there are 13 individual investment options that account owners can choose from to create and manage their own …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-500-college-savings-sweepstakes