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Understanding Your GASB Report – Governmental Accounting Standards Board
… more information, refer to the 2024 Actuarial Assumptions report. Employer’s Contribution The amount reflects an … used in the Governmental Accounting Standards Board GASB report issued by NYSLRS for employers to comply with …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportProcessing of Paper Tax Returns
… of paper returns in-house or by a third-party vendor best meets the long-term practical and fiscal needs of the …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsCancer Service Network, Inc.
… of Health made to Cancer Service Network, Inc. (CSN) for the Cancer Services Program were appropriate. We examined payments made for services provided during the period April 1, 2010 through … including JLJ Consulting Group, LTD (JLJ Consulting), a for-profit corporation, which in turn paid four independent …
https://www.osc.ny.gov/state-agencies/audits/2014/09/24/cancer-service-network-incCUNY Bulletin No. CU-795
… is to notify agencies of an automatic dues increase for employees represented by IBT, Local 237 in Bargaining … is to notify agencies of an automatic dues increase for employees represented by IBT Local 237 in Bargaining Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-795-international-brotherhood-teamsters-ibt-local-237State Agencies Bulletin No. 1150
… Carpool 2.87 2.99 Water Street Carpool 2.87 2.99 McCarty Avenue Lot Carpool 2.87 2.99 100 Broadway Lot Carpool 2.87 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1150-automatic-rate-change-ogs-parkingCapital Program Revenue and Expenses
… of Video Lottery Terminal (VLT) revenues for its capital program as stipulated by statute, and whether NYRA officials … million for purses; and $74 million for NYRA’s capital program. Key Findings We found adequate controls over the … of the audit period, NYRA used material amounts of capital program funds for routine maintenance costs. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesOpinion 90-7
… therefore, that the IDA is a "public entity" within the meaning of Public Officers Law, §18. Further, the IDA was … members of the IDA board are "employees" within the meaning of Public Officers Law, §18 and, upon the adoption of …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Opinion 94-10
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (human rights … of a joint commission, although article 12-D is silent in this regard, it must be read together with article 5-G of … (§119-m et seq.). General Municipal Law, §119-o provides, in pertinent part, that, in addition to any other general or …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Seized Assets Program
… proceeds of a criminal activity. For asset seizure cases in which the Division is involved, its Asset Seizure Unit … requested share of any forfeitures. Assets are considered in pending status until a forfeiture determination is made. … and what it actually received totaled about $1.4 million. In one instance, the Division received $840,000 less than it …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programOpinion 2002-5
… LAW §11.00(a): A town may provide in its proposed budget an appropriation of an amount to be funded by real property tax and to be paid … provide in its proposed budget for the next fiscal year an appropriation, to be funded by real property tax monies, … a town may provide in its next fiscal year proposed budget an appropriation funded by real property tax monies for the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 2002-6
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS … at request of adjacent property owners based solely on highway failing to meet qualifications for designation as … of existing residences occupied for part of the year on) HIGHWAY LAW §205-a: A town highway may not be designated …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 90-30
… -- Fees (exception from payment of) COUNTY CLERK -- Fees (for recording satisfaction of mortgage) FEES -- County Clerk (collection of fees for recording satisfaction of mortgage) CIVIL PRACTICE LAW … SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a satisfaction of mortgage where the county …
https://www.osc.ny.gov/legal-opinions/opinion-90-30CUNY Bulletin No. CU-825
… is to notify agencies of an automatic dues increase for employees represented by UBCJA in Bargaining Units T6 and … is to notify agencies of an automatic dues increase for employees represented by UBCJA in Bargaining Units T6 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-825-united-brotherhood-carpenters-and-joiners-america-ubcjaNYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office of the State Comptroller, …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingCUNY Bulletin No. CU-820
… is to notify agencies of an automatic dues increase for employees represented by IUPAT, Local 1969, in Bargaining … is to notify agencies of an automatic dues increase for employees represented by IUPAT Local 1969 in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-820-international-union-painters-and-allied-trades-iupat-localOpinion 2006-2
… is required (Town Law §§193, 194, 209-d, 209-f). In the case of an article 12 district, the proposed maximum amount … only after the public hearing on the increase and, in the case of an increase pursuant to section 209-h, after the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 89-5
… of such fees if the county clerk has not assigned an index number to the action to which the notice of pendency relates. … Counties of Richmond and Nassau, a county clerk may charge only the fees specified for each notice of pendency filed, … records. It is our opinion, therefore, that, subject only to the exceptions noted, the clerk's fee remains the …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 2009-2
… LAW § 209-q (13) (a): When a town proposes or is required to issue indebtedness to finance a water improvement, the town must obtain the … total estimated cost of the improvement, including amounts to be financed both by the issuance of obligations and from … threshold in Town Law 209q 13 a which triggers the need to obtain the State Comptrollers approval for a town water …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 88-77
… contract is prohibited if the officer or employee has the power or duty, individually or as a member of a board, to (a) … The disclosure statement must be set forth in the official minutes of the board. Although the exception in section …
https://www.osc.ny.gov/legal-opinions/opinion-88-77State Agencies Bulletin No. 1369
… record update process and provide data entry instructions for entering SRA and TDA deductions to ensure compliance with … contribution amount will increase from $17,500 to $18,000 for 2015. An additional deferment is available to employees … in addition to their regular contribution amount for a combined total contribution limit of $24,000 in 2015. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1369-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tda