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Opinion 88-73
… opinion. IMPROVEMENT DISTRICTS -- Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund … fund for improvement district purposes. This is in reply to your letter asking whether a town of the second class may … note that suburban towns are authorized by Town Law, §55-a to establish such a fund. There is no general authorization …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… Purpose of Audit The purpose of our audit was to examine the School’s process for acquiring building space … did not demonstrate that it used an appropriate process to ensure it obtained a suitable building site at a … site or alternative sites. Consequently, the School agreed to an arrangement requiring it to pay more than $5.1 million …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualDutchess County – County Bridge Maintenance (S9-13-5)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 796 square …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Amortization Schedules and Payoffs – Contribution Stabilization Program
… the original amount amortized and the interest rates for each, in Retirement Online . To view amortization … list of search results, click the amortization you want to pay off. Enter your preferred payoff date in the Payment Date … types are: Deficiency: a 25-year amortization required of new participating employers. Deficiencies cover the cost of …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsDiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… “Jonnell Rose allegedly exploited his position of trust to divert money meant to protect his community for his own financial benefit,” … for their partnership in this investigation.” “I want to commend our State Police members along with our partners …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000Opinion 89-64
… property, a village board of trustees has a fiduciary duty to acquire the property by bona fide purchase upon the most … including price, in the public interest. This is in reply to your inquiry concerning a village which embraces the … of an adjoining parcel owned by the same party in order to preserve the parcels as open space within the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 98-12
… moneys); (use of city and dependent school district moneys to temporarily finance operations of the other) MUNICIPAL … Advance (use of city and dependent school district moneys to temporarily finance operations of the other) SCHOOL … moneys); (use of city and dependent school district moneys to temporarily finance operations of the other) EDUCATION …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 95-3
… the area of the county outside the city must be allocated to the area of the county outside the city in the manner … exclusive of the amount which must be allocated pursuant to section 1262(d). The remaining amount not set aside for county or educational purposes must be allocated to the cities and the area of the county outside the cities …
https://www.osc.ny.gov/legal-opinions/opinion-95-3State Agencies Bulletin No. 1944
… Purpose The purpose of this bulletin is to inform agencies of the procedures and provide instructions … is reportable on the employee’s Form W-2 and is subject to income and employment taxes. Effective Dates Effective … Reporting Taxable Fringe Benefits Agencies are required to provide OSC with the value of the personal use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2341
… to provide agencies with instructions for processing the 2024-2025 Firearms Training and Safety Incentive Program Payment … Incentive Program Payment can be submitted beginning in Pay Period 2L, paychecks dated 05/07/2025 for Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyDeath of the Ex-Spouse – Divorce and Your Benefits
… If an ex-spouse dies prior to the member’s retirement, the DRO on file is vacated … regard to equitable distribution. The entire benefit will be paid to the member. If an ex-spouse dies after the member retires, NYSLRS will stop payments to the ex-spouse after …
https://www.osc.ny.gov/retirement/members/divorce/death-ex-spouseOperational Advisory No. 25
… Guidance: In compliance with the Data Quality guidelines in the Guide to Financial Operations Chapter III, Section 7 - Data Quality , the Office of the State Comptroller (OSC) has instructed SFS to execute …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryTown of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… were not accurately completed. As a result, we were unable to determine whether employees properly collected fees for … rental agent does not provide copies of rental contracts to the recreation department office. Key Recommendations Provide training to employees on how to complete daily tally sheets and ensure …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79Opinion 2004-7
… tax only if expressly delegated to it by the Legislature (NY Const, art. XVI, 1; see, e.g., City of New York v State of … v City of New York , 43 NY2d 253, 401 NYS2d 173; see also NY Const, article IX, §2[c][8]; Municipal Home Rule Law …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7DiNapoli and William Glasgall Op-Ed
… Thomas P. DiNapoli and William Glasgall, Senior Director, Public Finance, at the Volcker Alliance , a nonprofit based in New York City. The full op-ed is below: In 2020 and 2021, … In fact, the Volcker Alliance, where Dick was a director, released a study in January 2022 that pegged the total …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edNew York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… closely aligned with revenue. However, more work remains to achieve structure balance. In this current fiscal year, my … office identified almost $5 billion in temporary resources to support state spending. It is also time to tackle comprehensive reforms to the state’s budget …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-addressOverview – Divorce and Your Benefits
… in any of the following ways: An ex-spouse may be entitled to a portion of the pension; A member may be required to name their ex-spouse as … of divorce. A DRO gives NYSLRS specific instructions on how benefits should be divided. It is important for members …
https://www.osc.ny.gov/retirement/members/divorce/overviewCity of Olean – Budget Review (B1-14-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 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/2014/03/18/city-olean-budget-review-b1-14-1Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… stating that the vendor is the only source for the given product and that such product cannot be obtained elsewhere. Obtain quotes for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Village of Lewiston – Purchasing (2013M-45)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period June 1, 2011, to January 31, 2013. Background The Village of Lewiston is … tested 36 claims totaling $214,207 made from June 1, 2011, to December 31, 2012, for compliance with GML and the …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45