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Opinion 93-7
… Legislature or by local law adopted prior to September 1, 1953, all contracts for public work of a political … State Legislature (see, e.g., General Municipal Law, §§103[4], 104), there are also several well-established common law … , 286 AD 597, 146 NYS2d 113 mot for lv to app granted 1 NY2d 641, mot to withdraw app granted 1 NY2d 919, 154 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Opinion 92-28
… -- Tax Anticipation Notes (payment of proceeds to a public library); (payment of interest for notes issued for library taxes) LIBRARIES -- Finances (issuance and payment of … for payment over by school district) SCHOOL DISTRICTS -- Library Appropriation (disposition of interest on investment …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 94-24
… (need for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL FINANCE LAW, §35.00: If a … board adopts separate resolutions to purchase land for a town hall with current year tax revenues and to construct the town hall using such revenues, each resolution would be …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Opinion 89-36
… requirements either to establish a capital reserve fund for a specific capital improvement or to expend moneys from a capital reserve fund established for a type of capital improvement for a specific improvement, where the authority to issue …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Contributing Toward Your Retirement – Special 20- and 25-Year Plans
… 3 (Article 11) Members You are not required to contribute toward your retirement. However, you can make voluntary … You must contribute 3 percent of your reportable earnings toward your retirement benefits until you retire, unless your … must contribute a percentage of your reportable earnings toward your retirement benefits (see chart below) until you …
https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirementOpinion 88-52
… the disclosure requirements of General Municipal Law, §803 prior to the sale. Article 18 of the General Municipal … of interests in contracts, General Municipal Law, §803 provides as follows: "1. Any municipal officer or … the listed officers and employees is required by section 803 to disclose his or her interest in accordance with that …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Social Adult Day Services
… of Health (DOH), are effectively overseeing Social Adult Day Services (SADS) programs to ensure that providers comply … of Health are effectively overseeing Social Adult Day Services prog …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesOpinion 90-13
… of transportation shall: Have power, upon the request of a municipality, to perform for and at the expense of such municipality, any work of construction or reconstruction, … deems it practicable to perform such work for such municipality in connection with the performance of any work …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Operational Advisory No. 34
… the ability to create new activities using the “Project Guide” in the SFS. When adding a new activity that is related … line using the Customer Contract section of the Project Guide to ensure accurate Federal billing in the SFS. The … : JAA-PPM101-041 Update Activity using the Project Guide Step 2 - Link the activity to a contract line : …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractTitle IV-E Foster Care – Federal Funding and New York
… (see the Office of Child and Family Services eligibility manual for details). Funds to New York City The City’s latest … in Title IV-E funding in FY 2025 and $295 million in FY 2026, all of which is allocated to the Administration for … in funding. FIGURE 1 – Title IV-E Funds by Function FY 2026 Preliminary Budget (in millions) ACS FY 2025 FY 2026 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… Chad Brown and New York State Police for their diligent work in helping us hold Ms. Hart accountable." Hart, 61, of Mayfield, was charged with two counts of grand larceny in the third degree, class D … to February 2015 to the Town Supervisor claimed that she turned over portions of the dog licensing money to the county …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftMore About This Retirement Plan – Special 20- and 25-Year Plans
… employer’s special plan cost to the cost of the Article 14 plan and assign you to the less costly plan. Based on our … 20- or 25-year plan, you will be covered under Article 14. The benefit information in this summary does not apply to you. View your Article 14 plan book for more information. If your employer offers a …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planOpinion 96-10
… Town of Evans v Catalino , 103 Misc 2d 261, 425 NYS2d 918 mod on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 …
https://www.osc.ny.gov/legal-opinions/opinion-96-10World 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-presumptionAccounts Payable Advisory No. 23
… XII, Section 5.K - Federally Reportable Payments Guidance: Online Business Unit OSC has identified multiple vendors whose payments from online Business Units should not have been coded as reportable to the IRS. As a reminder, when online Business Units process any …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingTown of Crawford – Town Clerk (2021M-82)
… conditions contributed to the theft of money and its concealment. A lack of adequate controls and oversight. Lack …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82VI.1.A Budgetary Chartstrings – VI. Budgets
… a numeric range from 0000 to 9999 for its use. The first 200 codes in the range are reserved for “budgetary only” … considered a statewide chartfield and has been configured under the SHARE SetID. This means all agencies will be able … Bill Copy level or Sub Program values are not duplicated under a common Statewide Concept Major Program, these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsOrdinary Disability (Section 362) – Special 20- and 25-Year Plans
… without any reduction for early retirement. Filing You can file a disability retirement application yourself, or your employer may file, or someone may be authorized to file on your behalf. For example, your attorney, a power of …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-disability-section-362Wainscott Common School District - Claims Auditing (2018M-240)
… Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240DiNapoli: Local Sales Tax Collections Grew 5.1% in November
… tax collections in New York state increased by 5.1% in November compared to the same month in 2022, according to … year. “Local sales tax collections continued to grow in November,” DiNapoli said. “Consumers across the state … seeing year-over-year increases for the month.” For November 2023, compared with November 2022: New York City’s …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-november