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State Comptroller DiNapoli Releases Municipal Audits
… totaling $856,347 without board oversight. Aside from minor exceptions, which auditors discussed with district …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsLegislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… or estate in a lump sum. Initial value is an actuarial term for the value of your retirement benefit at the time of … first $50,000 of this benefit is paid in the form of group term life insurance that, under present rules, is exempt from …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80Opinion 2002-14
… 715 NYS2d 377; Village Law §4-412[3][3]; 26 Opns St Comp, 1970, p 46; see also Foster v McCall , 248 AD2d 853, 669 … facts underlying the claim (see, e.g., 26 Opns St Comp, 1970, p 46, supra; see also Village Law §4-400[1][l]). The … authority to settle claims (see, e.g., 26 Opns St Comp, 1970, p 46, supra ; see also, e.g., Hammond Lane v Village of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Town and County Special Districts and Town Improvements
… address listed below. It should be sent no later than 14 calendar days after publication. This notice allows us to … calculate future average estimated cost thresholds. 2026 Special District Average Estimated Cost Thresholds … for which a Notice of Hearing is published from January 1, 2026 through December 31, 2026 Town Special Districts …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsNew York State Debt
… Study 2017 2013 2010 2008 Official Statements - State of New York General Obligation Bonds 2025ABC State of New York General Obligation Bonds, March 2025 2023ABCD State …
https://www.osc.ny.gov/debtOpinion 92-31
… ADVERTISING -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties … including notices of public meetings, information as to the structure and function of village government, … a village, at village expense, may publish a newsletter to be distributed to village residents. Section 89(71) of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 2005-3
… is not authorized to construct, or enter into a lease for the construction of, a parking garage to be used … Law §72-j [1]). 1 Section 72-j authorizes municipal corporations to construct and operate such garages, and … at large. For purposes of section 72-j, however, the term “municipal corporation” as used in section 72-j includes …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Archived: Legislative Session 2023–2024
… to excluding certain indebtedness for the construction of sewage facilities in determining current local debt limitation. Exclusion of Indebtedness for Sewage Facilities – Signed as Chapter 641 of Laws of 2023, … to extending the exclusion of indebtedness contracted for sewage facilities. Public Posting of Certain Contracts – …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024XIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… cash advance accounts, custodial accounts (e.g. inmate funds, patient accounts, etc.), agency funds, etc. The State Comptroller must ensure compliance with … state) by an officer of the State such as inmate or client funds does not apply to this section of law. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewPublic Officers – Membership and Enrollment
… Public officers are eligible for membership in NYSLRS. This applies regardless of whether … a fixed or definite term. The person holding the position files an oath of office. The compensation for the position … officer, you will need to supply as many of the four documents listed on the Certification for Individuals Engaged …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersState Police Bulletin No. SP-222
… Information The 2021 Expertise Pay is pensionable. Tax Information The 2021 State Police Expertise payment is … and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-222-2021-state-police-expertise-payDiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… The long-term decline in the number of individuals in state prisons has led to a … population and more than 90% of its overall decline. The number of incarcerated people between the ages of 50 to … The longterm decline in the number …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationService Retirement Benefit – State Police Plan
… To apply for retirement, sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click “Apply for Retirement.” You can also apply …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitOpinion 96-12
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Fiscal Year (change only by … its fiscal year from a calendar year to a year ending in February or March. You indicate that the change would … the thirty-first day of December". There is no provision in the Town Law or any other State statute which authorizes a …
https://www.osc.ny.gov/legal-opinions/opinion-96-12DiNapoli: Too Many Subway Stations Need Repairs
… More than half of these outdated elevators serve six deep stations in Upper Manhattan; NYCT had planned to replace …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Facilities Corporation (EFC) , through its revolving loan fund, has provided over 330 local governments and public … direct loans) and the proper accounting treatment for each loan type: Long Term Leverage Loans (Approximately 95% of the … of Funds: The local government in applying for the loan from EFC must pass a resolution authorizing the issuance …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsOpinion 90-21
… §119; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1): A town, by local law subject to mandatory referendum, may transfer to … may be prepared and presented to the town board for audit by the secretary to the supervisor and may be retained in the … further provides that when a claim has been audited by the town board, the town clerk must file the claim in …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Selected Management and Operations Practices
… York Power Authority (NYPA) is a public authority created in 1931 by Title 1 of Article 5 of the Public Authorities Law … to publish a report, not less frequently than annually, of all personal property valued in excess of $5,000 that was disposed of during the reporting period. For purposes of this audit, …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesOpinion 98-14
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (authority to … TOWN LAW, §§104, 106; HIGHWAY LAW, §141; MUNICIPAL HOME RULE LAW, §10(1): The town highway superintendent's annual … must specify the four major categories as set forth in Highway Law, §141 and further must be in such form and …
https://www.osc.ny.gov/legal-opinions/opinion-98-14XVI.3.B Fund Accounting – XVI. Financial Reporting
… Fund Accounting Process and Document Preparation: New York State has three broad fund categories that are further … Employee Benefit) Trusts Custodial Funds A list of the State's funds, classified by fund type, is set forth in Section 3.C - State Funds Included in the ACFR of this Chapter. A detailed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accounting