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Opinion 90-52
… MUNICIPAL LAW, §35: Although the town clerk is required to record in the minutes of a town board meeting the name of … board who is present, the clerk is under no statutory duty to record the names of other persons attending the meeting. A decision to publish the minutes of a town board meeting must be made …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Opinion 91-62
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Gifts (from village to … of unneeded village real property may not be made in the form of a gift or loan in violation of article VIII, …
https://www.osc.ny.gov/legal-opinions/opinion-91-62DiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… to take over the FIDA’s unauthorized revolving loan fund. In May 2013, the FIDA transferred the value of seven … capital” to cover two new FLDC loans that began in early 2014. FIDA also improperly gifted $143,000 to the … spending, public authority financial data and information on 50,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesXII.6 Overview – XII. Expenditures
… This section provides Business Units with guidance on how to process certain payment situations where the type of … required by the Office of the State Comptroller. Guide to Financial Operations REV. 01/26/2015 …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii6-overviewNew York Retirement Systems Appropriation
… Legislative Program Legislative Session 2017-2018: New York Retirement Systems Appropriation – Vetoed on … services and expenses related to the administration of the New York Retirement Systems. Memo Bill Text Status … services and expenses related to the administration of the New York Retirement Systems …
https://www.osc.ny.gov/legislation/new-york-retirement-systems-appropriationAudit Response Timeframe
… Program Legislative Session 2019-2020: Signed into law on November 20, 2019 as Chapter 507 of the Laws of 2019 – …
https://www.osc.ny.gov/legislation/audit-response-timeframe-0Opinion 93-25
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … use. The village's provision of lighting may be one factor in determining whether the private right-of-way has become a …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 2004-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … law enacted by the State Legislature provides otherwise. 1 In general, these sections of the Insurance Law provide that …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Comptroller Authority to Audit Local Development Corporations (LDCs)
… Program Legislative Session 2019-2020: Signed into law on December 20, 2019 as Chapter 710 of the Laws of 2019 – …
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcs-0Opinion 88-52
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … which purchases real property from county) -- Interest in Contract (community college officers and employees who are …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Savings Programs: NY 529 and NY ABLE
… programs with tax benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life … grandparents, other relatives, friends — as long as he or she is a U.S. citizen or a resident alien. Earnings on … programs with tax benefits that help pay for college or disability expenses NYs 529 College Savings and NY ABLE …
https://www.osc.ny.gov/savingsEligibility, the Benefit and Filing – New Career Plan
… Eligibility Tier 1 Members: You are eligible to retire at age 55. Tier 2 … The Maximum Benefit For Tier 1 members, the maximum pension portion of your retirement benefit is 75 percent of your FAS. The maximum pension payable to Tier 2, 3, 5 and 6 members is the benefit …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingContact the Division of Local Government and School Accountability
… School Accountability 110 State Street, 12th Floor Albany, NY 12236 localgov@osc.ny.gov Audits, Local Government … Delaware, Otsego, Schoharie, Tioga, Tompkins Counties Buffalo Regional Office 295 Main Street, Suite 1032 Buffalo, New York 14203-2510 Tel (716) 847-3647 Fax (716) …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityRetirement and Savings Plans Overview – Payroll Manual
… Benefit Plans: A defined benefit plan, or traditional pension, is an employer-sponsored retirement plan promising a … retirement plan, like a 401(k), where the employee and/or their employer contributes to an individual … and investment performance, not a promised payout. The employee controls investment choices, bears the investment …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/retirement-and-savings-plans-overviewDirect Deposit for New State Employees
… Direct Deposit for New State Employees – Signed into law on July 22, 2022 as Chapter 442 of the Laws of 2022 …
https://www.osc.ny.gov/legislation/direct-deposit-new-state-employees-0Increase ABLE Account Balance
… Program Legislative Session 2019-2020: Signed into law on November 25, 2019 as Chapter 545 of Laws of 2019 – A.7473 …
https://www.osc.ny.gov/legislation/increase-able-account-balanceProcurement; Technical Cleanup Proposal
… Session 2015-2016: Vetoed on December 11, 2015 – Veto Memo 303 – A.7513-B (Peoples-Stokes) / S.5713-A (DeFrancisco) - …
https://www.osc.ny.gov/legislation/procurement-technical-cleanup-proposalAccounts Payable Advisory No. 59
… updated to reflect the 6% interest rate that is effective on July 1, 2026. Agencies should use this updated version …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/59-prompt-payment-interest-calculator-toolState Comptroller DiNapoli Releases School District Audits
… quotes for nine claims totaling $18,628. Katonah-Lewisboro Union Free School District – Procurement of Goods and … supported or reviewed prior to payment. Pearl River Union Free School District – Fixed Assets (Orange County) … claims audit responsibilities. As a result, from the 100 claims selected for review, auditors determined claims …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits