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DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… 28 and July 31. DiNapoli’s office evaluated the fiscal health of 519 villages, which predominantly have a fiscal year ending on May 31, based on self-reported data for 2023. The scores also cover 17 cities with non-calendar … List Complete List of Fiscal Stress Scores Data Files FSMS Search Tool Tool …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesOpinion 95-12
… term "bank," as used in sections 10 and 11, is defined to mean a "bank as defined by the banking law or a national … 11[1]). The New York State Banking Law defines "bank" to mean "any corporation, other than a trust company, organized …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Parkland Alienation (2014-MS-5)
… bill require the purchase and dedication of replacement lands or the setting aside of an amount equal to the appraised fair market value of the lands being alienated for the purchase of additional …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5State Agencies Bulletin No. 1944
… The acceptable valuation methods are: Annual Lease Value (ALV) – Appropriate when vehicle is provided for … or submit on the Time Entry Interface File (NPAY502) using current pay period effective dates. Taxable amount for 2021 … as possible, but no later than Pay Periods 19-Lag and 20-Current for Institution agencies and Pay Periods 18-Lag and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 90-60
… into an installment purchase contract for the purchase of realty because section 109-b(2) expressly provides that a …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Overview – Career Plan
… retirement. The calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… retirement. The calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… retirement. The calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… retirement. The calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain …
https://www.osc.ny.gov/retirement/publications/1511/overviewOverview – Police and Fire Plan
… retirement. The calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain …
https://www.osc.ny.gov/retirement/publications/1512/overviewOpinion 96-24
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (appropriations to capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve … Whether the fire district may include in future years budgets an amount approximately equal to the …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Access to Preschool Special Education Services
… child. OSE’s Special Education Quality Assurance (SEQA) regional offices conduct reviews of compliance with the … ensuring IEP implementation for all students). Determining regional need for providers on a real-time basis. Develop and …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesState Comptroller DiNapoli Releases Annual IDA Report
… of Industrial Development Agencies in New York State – 2026 Annual Report IDA Data by Region Industrial Development …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-annual-ida-reportOpinion 88-6
… view that a legislative purpose of section 113(a) was to halt the proliferation of local retirement systems whose …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 88-50
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … holes, and clean and refinish the interior of a water storage tank) GENERAL MUNICIPAL LAW, §6-c: Whether moneys in … a village may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage …
https://www.osc.ny.gov/legal-opinions/opinion-88-50DiNapoli Proposes More Transparency for Fire Protection Costs
… P. DiNapoli today proposed changes to the process for local communities that contract out their fire protection services to incorporated … of the estimated costs of providing fire services prior to contract negotiations with any town, village or fire … P DiNapoli today proposed changes to the process for local communities that contract out their fire protection …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costsIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… the Comptroller is responsible for ensuring State and local governments use taxpayer money effectively and … of the process; and protects taxpayers, agencies, local governments, nonprofit organizations and other vendors. … the Comptroller is responsible for ensuring State and local governments use taxpayer money effectively and …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsService Retirement Benefit – State University Police Plan
… Retirement (RS6037) must be on file with the Office of the State Comptroller at least 15 days, but not more than 90 … State University Police Plan information for PFRS Tier 1 2 3 …
https://www.osc.ny.gov/retirement/publications/1823/service-retirement-benefitService Retirement Benefit – Forest Rangers Plan
… You may retire at any age after completing 25 years of forest ranger service. Or, you may qualify for a service … if you reach age 60 before having served 25 years as a forest ranger. The Benefit With 25 years of creditable … will equal 1/50th (2 percent) of your FAS for each year of forest ranger service. For each year of service beyond 25 …
https://www.osc.ny.gov/retirement/publications/1864/service-retirement-benefitOpinion 2000-20
… purposes of the museum are: to preserve and chronicle the history of the local volunteer fire service by acquiring, categorizing and displaying that history; to preserve and restore antique and modern day fire … St Comp No. 81-166, p 175, membership in local historical society). In making its determination, the local government …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20