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Opinion 95-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … by L 1992, ch 708, govern the deposit and investment of public funds of "local governments". For this purpose, a …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Opinion 90-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … REFUSE AND GARBAGE -- Solid Waste Facility (validity of installment purchase contract to finance recycling center …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Parkland Alienation (2014-MS-5)
… letter reports to the following municipalities: Towns of Amherst [pdf] , Clifton Park [pdf] , East Greenbush [pdf] … , North Hempstead [pdf] , Orangetown [pdf] ; the Counties of Onondaga [pdf] and Nassau [pdf] ; the Villages of Port Jefferson [pdf] and Round Lake [pdf] ; and the City …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Opinion 96-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (referendum requirements in fire districts); (payment into of amount provided by appropriation) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Access to Preschool Special Education Services
… from July 2018 through January 2024. About the Program One of the most critical periods of growth in a child’s development occurs during the first 5 years of life. Quality early education programs can make a …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesState Comptroller DiNapoli Releases Annual IDA Report
… (IDAs) reported 4,183 active projects with a total value of over $140 billion in fiscal year end (FYE) 2024, an increase of 3.5% or $4.7 billion from the prior year, according to an … verified by the State Comptroller’s Office. Highlights of notable IDA activity in FYE 2024 includes: Of the 4,183 …
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)
… for Municipalities (AIM) program provides state aid to all of New York’s cities (other than New York City), and towns, … through AIM in State Fiscal Year 2018-2019. The Office of the State Comptroller (OSC) was required to withhold … paid in December and May each year, pursuant to Chapter 59 of the Laws of 2019. The 2020-21 Enacted State Budget …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaOpinion 88-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of municipality to contribute to "defined contribution …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 88-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use of moneys to fix dents and small holes, and clean and …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Overview – Career Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 …
https://www.osc.ny.gov/retirement/publications/1511/overviewOverview – Police and Fire Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 …
https://www.osc.ny.gov/retirement/publications/1512/overviewIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… money effectively and efficiently. One way the Office of the State Comptroller (OSC) exercises this responsibility is through the review of contracts. This independent oversight deters waste, fraud and abuse; ensures the integrity of the process; and protects taxpayers, agencies, local …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsDiNapoli Proposes More Transparency for Fire Protection Costs
… incorporated fire company to submit an itemized statement of the estimated costs of providing fire services prior to contract negotiations … or fire district. "Many communities rely on the efforts of volunteer fire fighters to protect residents and their …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costsOpinion 2000-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … museum) -- Powers and Duties (authority to become member of volunteer firefighters museum) HISTORIC PRESERVATION -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Opinion 93-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues discussed in the opinion. TOWNS -- Budget (effect of late publication of notice of hearing) TOWN LAW, §108; …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 2001-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … had they been in the parent district. The apparent purpose of the "entry fee" is to recover capital costs of the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7State Comptroller DiNapoli Releases Municipal Audits
… government audits were issued. Auditors conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the … whether local officials adequately considered the impact of the pandemic on their financial operations while …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0