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Opinion 90-21
… RULE LAW, §10(1)(ii)(a)(1): A town, by local law subject to mandatory referendum, may transfer to another town official the town clerk's power with respect to the preparation and custody of claims. This is in reply to … Whether claims may be prepared and presented to the town board for audit by the secretary to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-21August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… billion in long and short term loans to finance eligible clean water and drinking water projects. The following … 95% of the loans) Purpose: To finance eligible clean water and drinking water projects. Source of Funds: … matching funds (usually 1/3 to 1/2 of the loan amount for clean water and 1/3 of the loan amount for drinking water). …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsOpinion 96-12
… be changed only by act of the State Legislature. You ask how a fire district may change its fiscal year from a calendar year to a year ending in February or March. You indicate that the … How a fire district may change its fiscal year from a calendar year to a year ending in February or March …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Service Retirement Benefit – State Police Plan
… Eligibility You will be eligible to retire with full benefits at any age after completing 20 … You must file an Application for Service Retirement to receive benefits even if you are required to retire due to age. The Benefit With at least 20 years of …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… the City of Rensselaer, and the villages of Hoosick Falls, Ellenville, and East Rockaway. DiNapoli’s office also … year. The villages of Huntington Bay and Wappingers Falls were both designated in the Susceptible to Fiscal …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesOpinion 95-12
… invest funds with a State or federally chartered savings bank) MUNICIPAL FUNDS -- Deposits and Investments (authority … or invest with a State or federally chartered savings bank) GENERAL MUNICIPAL LAW, §§10, 11; BANKING LAW, §2: The term "bank" as used in General Municipal Law, §§10 and 11 does not …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Opinion 90-60
… purchase contract to finance the acquisition of real estate. It is our further opinion, however, that a …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Parkland Alienation (2014-MS-5)
… following municipalities: Towns of Amherst [pdf] , Clifton Park [pdf] , East Greenbush [pdf] , East Hampton [pdf] , … [pdf] ; the Villages of Port Jefferson [pdf] and Round Lake [pdf] ; and the City of Rensselaer [pdf] . Purpose of … must receive prior authorization from the New York State Office of Parks, Recreation and Historic Preservation …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Opinion 96-24
… budgets an amount approximately equal to the previous annual principal payment on the bond issue. The moneys would … budgets an amount approximately equal to the previous annual principal payment on the bond issue …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Access to Preschool Special Education Services
… Objective To determine if the State Education Department (SED) is … in compliance with all applicable laws and regulations to promote timely access to services for children across New … To determine if the State Education Department SED is …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesState Comptroller DiNapoli Releases Annual IDA Report
… made.” DiNapoli’s report summarizes the most recent annual project and financial data reported by IDAs through the … million), the Finger Lakes ($555 million) and the Capital District ($262 million). Conversely, the Mohawk Valley and the North Country regions each had under $100 million in total …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-annual-ida-reportAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… AIM In each State fiscal year, the Aid and Incentives for Municipalities (AIM) program provides state aid to all of … 2025-26. The 2019-20 Enacted State Budget eliminated aid for 1,325 towns and villages determined to be less reliant on … established AIM-Related payments which continued funding for the impacted towns and villages in the amounts that they …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaState Comptroller DiNapoli Releases Audits
… in July 2023, reviewed a sample of four developments assisted through the SARA Program—HANAC Corona Senior … the Bronx, Victory Plaza in Manhattan, and Woodlawn Senior Living in the Bronx—and one development assisted through the Section 202 Program, Bensonhurst Housing …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-auditsOpinion 88-6
… -- Retirement Benefits (authority of municipality to contribute to "defined contribution pension plan") CIVIL SERVICE LAW, … may not, by local law or collective bargaining, contribute to a "defined contribution pension plan" under which the …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 88-50
… and small holes, and clean and refinish the interior of a water storage tank) GENERAL MUNICIPAL LAW, §6-c: Whether moneys in a … and small holes, and clean and refinish the interior of a water storage tank depends on whether the work is more in the … fund to pay for work on a 15 year old 250000 gallon water storage tank …
https://www.osc.ny.gov/legal-opinions/opinion-88-50DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… The COVID-19 pandemic hit the South Bronx especially hard, but the area’s economy has shown … by New York State Comptroller Thomas P. DiNapoli. “The South Bronx was hard hit by the COVID-19 pandemic but was … of the pandemic, jobs and businesses grew faster in the South Bronx than the rest of the borough and city. This was …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesOverview – Career Plan
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payment …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payment …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payment …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payment …
https://www.osc.ny.gov/retirement/publications/1511/overview