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City of Newburgh – Budget Review (B6-15-24)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Opinion 95-20
… filing fees for each type of relief sought in a single proceeding seeking multiple relief will depend on the nature … as to whether more than one filing fee should be paid in a proceeding in Surrogate's Court where multiple relief is requested in the same proceeding. Fees to be paid for proceedings in Surrogate's …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Opinion 93-1
… that bear on the issues discussed in the opinion. COUNTY ATTORNEY -- Assistant (entitlement to salary fixed for county … of Appeals case of People ex rel Church v Hopkins , 55 NY 74, which involved a clerk who had been appointed as … of the former and not to that of the latter office . (55 NY at 70-80; emphasis added). We find no subsequent case …
https://www.osc.ny.gov/legal-opinions/opinion-93-1What is a Defined Benefit Plan?
… retirees across New York State and the nation. (Return to Top) Defined Contribution Plans Defined benefit pension … plans, employers may contribute a set amount or “match” all or part of an employee’s contributions, but not … contributions of 15 percent or even 20 percent. (Return to Top) NYSLRS’ Defined Benefit Plans NYSLRS administers …
https://www.osc.ny.gov/retirement/members/defined-benefit-planDiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… obligation for post-employment benefits other than pensions grew by nearly $39 billion to $92.5 billion between …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsBorrowing Against Your Contributions – Special 20- and 25-Year Plans
… against your contributions: You must be in active service and have at least one year of member service credit. … and interest within five years. Loans are repaid through payroll deductions. You may borrow only once in any 90-day … before applying for a taxable loan from NYSLRS. To Apply Online: Retirement Online is the fastest, most convenient way …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsOpinion 89-64
… 11 Opns St Comp, 1955, p 39; see also Davies v Mayor , 83 NY 207). In the absence of a statutory procedure for … , 284 AD 522, 132 NYS2d 760, revd on other grnds 308 NY 605; Devitt v Heimbach , 109 Misc 2d 463, 440 NYS2d 465; … Robert A. Spolzino, Esq., Village Attorney Village/Town of Mount Kisco …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 98-12
Whether the moneys of a city with 125000+ inhabitants and the moneys of the city school district of such a city may be commingled in one or more bank accounts
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 95-3
… the county imposes a 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions … the county imposes a 3% sales tax on utility services and restaurant meals and the two other cities within the county each impose a 3% sales tax on utility services, restaurant meals, hotel room occupancy and amusement …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Contributing Toward Your Retirement – Career Plan
… an annuity when you retire. There will be some exceptions. For example, PFRS members covered by a collective bargaining … 5.75% More than $100,000 6% There will be some exceptions. For example, PFRS members covered by a collective bargaining … Career Plan for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by …
https://www.osc.ny.gov/retirement/publications/1642/contributing-toward-your-retirementContributing Toward Your Retirement – New Career Plan
… to the Retirement System. These contributions, plus the interest they earn, will provide you with an annuity …
https://www.osc.ny.gov/retirement/publications/1515/contributing-toward-your-retirementContributing Toward Your Retirement – Non-Contributory Plan with Guaranteed Benefits
… to the Retirement System. These contributions, plus the interest they earn, will provide you with an annuity …
https://www.osc.ny.gov/retirement/publications/1513/contributing-toward-your-retirementContributing Toward Your Retirement – Police and Fire Plan
… to the Retirement System. These contributions, plus the interest they earn, will provide you with an annuity …
https://www.osc.ny.gov/retirement/publications/1512/contributing-toward-your-retirementStay Informed – Regional State Park Police Plan
… you understand your benefits and stay informed. Register for Retirement Online , a convenient and secure way to … information, view and update beneficiaries, and apply for a loan. Review your Member Annual Statement carefully and … booklets and brochures , and get tips on preparing for retirement . Attend a pre-retirement presentation to …
https://www.osc.ny.gov/retirement/publications/1867/stay-informedContributing Toward Your Retirement – En-Con Police Officers Plan
… a Tier 5 member, you are required to contribute 3 percent of your reportable earnings toward your retirement benefits … the employer to offer a non-contributory plan that was in effect on January 9, 2010, and is still in effect on the date of membership, may not contribute. Tier …
https://www.osc.ny.gov/retirement/publications/1822/contributing-toward-your-retirementVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… of Taxation and Finance. Create an AP Adjustment Voucher in SFS as described in Section 3 – Refund of … Payment Type Advance Account Code Petty cash 59001 Travel 59002 Confidential 59003 Other 59004 Professional … Advance Lapsed Account Code Lapsed Petty Cash 32209 Lapsed Travel 32210 Lapsed Confidential 32211 Lapsed Other 32212 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceDiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… $34,000 from the Morris Central School District in Otsego County. Hand, 47, of Morris, pled guilty last … stealing $34000 from the Morris Central School District in Otsego County …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsRoosevelt Fire District – Length of Service Award Program (2025M-40)
… monitored the District’s length of service award program (LOSAP). Key Findings The Board did not effectively monitor all aspects of the District’s LOSAP. Specifically, the Board did not ensure that the LOSAP was annually audited in accordance with New York State …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Willsboro Fire Department – Financial Operations (2014M-206)
… Purpose of Audit The purpose of our audit was to evaluate internal … 2014. Background The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department provides fire protection and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… Purpose of Audit The purpose of our audit was to evaluate the … to June 5, 2013. Background Allegany County is located in the Southern Tier of Western New York and has a population … Key Findings The County paid approximately $4.4 million in wages for correctional staff during the 2012 calendar …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218