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Opinion 98-14
… established (one townwide and one town outside village) to account for the four categories (see Highway Law, §277, with …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… for auditing claims will vary depending on the type of locality. Generally, the governing board is responsible … is generally responsible for auditing claims in each type of locality and what options, if any, are available for establishing the claims auditing position. Type of Locality Designated Claims Auditing Body Other Options …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli Releases Bond Calendar for Third Quarter
… of refundings as follows: $4.71 billion scheduled for July, of which $3.48 billion is for new money and $1.32 … Executive Order primarily to coordinate the borrowing activities of the state, New York City and their respective … schedule for the planned bond sales for the state NYC and their public authorities during the 3rd quarter …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… State Comptroller Thomas P. DiNapoli today announced that six villages were designated in fiscal … did not file their data in time to receive a FSMS score, a date that is at least three months past their … stress for 2023, did not file in time to be scored in 2022 and had a score in 2021 that was just under the …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesOverview – Regional State Park Police Plan
… Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payment (maximum of one per FAS year), if earned in the years used in the FAS calculation. …
https://www.osc.ny.gov/retirement/publications/1867/overviewOverview – En-Con Police Officers Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For … you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 members, it is … is usually your years of employment immediately before retirement. The calculation of your FAS can include, but is …
https://www.osc.ny.gov/retirement/publications/1822/overviewOpinion 96-24
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … FUNDS -- Capital Reserve Fund (referendum requirements in fire districts); (payment into of amount provided by … district board of commissioners may determine to include in the annual fire district budget an amount to be paid into …
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 effectively overseeing preschool special education in … transitioning from Early Intervention with an IEP have it implemented by their third birthday. These reviews cover …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesThe Domestic Relations Order – Divorce and Your Benefits
… determine that the member’s ex-spouse is entitled to share in the member’s benefit. Therefore, we will honor a properly … unlike a private pension plan, the rights of membership in NYSLRS belong only to the member. The spouse of a member … and surviving spouse protections of ERISA do not apply in the case of a state governmental plan. All rights given to …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderOpinion 95-12
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … AGENCIES -- Powers and Duties (authority to deposit or invest funds with a State or federally chartered savings bank) MUNICIPAL FUNDS -- …
https://www.osc.ny.gov/legal-opinions/opinion-95-12DiNapoli Announces Latest Fiscal Stress Scores
… and develop realistic long-term financial plans.” The latest round of scores is based on 2015 financial information …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: Employer Contribution Rates Stable for State Fiscal Year 2019-2020
… Employer contribution rates for the state's pension system in State Fiscal Year 2019-20 will be in line with the previous year, with the Employees' … to 7 percent. The median assumed rate of return among public pension funds is 7.46 percent as of June 2018, …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-employer-contribution-rates-stable-state-fiscal-year-2019-2020State Agencies Bulletin No. 1944
… the New York State Payroll System (PayServ) for tax year 2021. Affected Employees Employees with employer-provided … Employer Vehicle). Enter the transaction in the Time Entry page or submit on the Time Entry Interface File … Qualified Nonpersonal Use of Vehicles Annual Lease Value Table Agency Report of the Taxable Value of Personal Use …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 88-50
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use … storage tank) GENERAL MUNICIPAL LAW, §6-c: Whether moneys in a capital reserve fund may be expended to fix dents and … a water storage tank depends on whether the work is more in the nature of rebuilding or completely overhauling than …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 88-6
… bank constitutes a local retirement system for purposes of section 113(a) of the Retirement and Social Security Law. Section 113(a) prohibits municipalities from establishing a … to this plan unless, notwithstanding the prohibition in section 113, the town may implement the plan under its home …
https://www.osc.ny.gov/legal-opinions/opinion-88-6About the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… towns in the county, as well. Do these officials have to prepare and submit an ROA for the county and another ROA for the town? … who are paid per diem (per call, case, meeting, etc.), how do you determine the number of days per month to record …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionState Agencies Bulletin No. 2022
… Purpose: As we await the enactment of the New York State (NYS) fiscal year 2022-23 … budget, OSC would like to provide notice of the possible impact to paycheck distribution and release of direct deposit funds and advices in the event …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2022-paycheck-distribution-april-13-2022-administration-cycle-paychecksOpinion 90-60
… of installment purchase contract to finance recycling center under General Municipal Law, §120-w) PUBLIC CONTRACTS … Purchases (to finance construction of recycling center under General Municipal Law, §120-w) GENERAL MUNICIPAL … contract to finance the construction of a recycling center under General Municipal Law, §120-w. Such a contract, …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 93-5
… an officer to perform an act on or by a certain date in order to instruct or guide officials and secure regularity … , 214 NY 1; Metcalf v City of New York , 49 Hun 607, 1 NYS 873; Consolidated Edison Company of New York v State … 1038, 326 NYS2d 56; Rose v Elliott , 218 App Div 287, 218 NYS 185; Lincoln Plaza Associates South, S & P v Commissioner …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 2001-7
Whether a town may impose a onetime entry fee equivalent to the assessments that would have been imposed on the properties for the five previous years
https://www.osc.ny.gov/legal-opinions/opinion-2001-7