Search
Opinion 2002-2
… establishment of the program in which an "active volunteer firefighter" accumulates at least 50 points. Points must be … "years of firefighting service" to an active volunteer firefighter is, in effect, that a service award cannot be … be available and commence when the participating volunteer firefighter reaches entitlement age …" Although there is no …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0Opinion 2002-2
… establishment of the program in which an "active volunteer firefighter" accumulates at least 50 points. Points must be … "years of firefighting service" to an active volunteer firefighter is, in effect, that a service award cannot be … be available and commence when the participating volunteer firefighter reaches entitlement age …" Although there is no …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Service Retirement Benefit – En-Con Police Officers Plan
… would provide a greater benefit, the greater benefit will be paid. Filing The Application for Service Retirement (RS6037) must be on file with the Office of the State Comptroller at least …
https://www.osc.ny.gov/retirement/publications/1822/service-retirement-benefitDiNapoli Releases Annual IDA Report
… New York’s Industrial Development Agencies (IDAs) reported $784 million in net tax exemptions in 2018, up 4.4 percent from 2017, … that summarizes the performance of IDAs issued today by New York State Comptroller Thomas P. DiNapoli. “Projects that … New Yorks Industrial Development Agencies reported $784 …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-annual-ida-reportState Agencies Bulletin No. 1962
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2021 … (see GOER memorandum for a list of eligible titles) and is required to wear a uniform; and Does not receive a regular uniform service; and Is employed by the State at the time of the issuance of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1962-2021-uniform-maintenance-allowance-employees-division-military-andOpinion 88-34
… orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; VILLAGE LAW, §20-2002: Towns … primarily upon the provisions of Vehicle and Traffic Law, §1800 and Town Law, §131. Vehicle and Traffic Law, §1800 directs, in part, that the violation of any local law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 2008-4
… not payable from general fund) PARK DISTRICTS -- Increase and Improvement of Facilities (costs not payable from town … other town charges ( i.e . on an ad valorem basis) (11 Ops St Comp No. 7841, at 744). 2 Further, Town Law § 202-b (1) … general fund ( see e.g . 1995 Ops St Comp No. 95-17, at 36; 1988 Ops St Comp No. 88-33, at 61; 1979 Ops St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4CUNY Bulletin No. CU-547
… CUNY (SS/Medicare Deficiency), will have a deduction rate of ten percent of gross pay applied. Existing FICA tax … to repay additional FICA on or after September 1, 2016, the prior obligation will be converted to Deduction Codes 580 … Security Deficiency) Flat Rate in order to maintain the deduction rate of three percent of gross pay for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareState Agencies Bulletin No. 1493
… repayment obligation. A new FICA repayment obligation can then be established with Deduction Code 502 at a … of underpaid FICA and income tax withholdings, in cases where an employer promptly self-corrects an inadvertent … and accurate FICA Status on the Job Data Payroll panel: Main Menu>Workforce Administration>Job Information>Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… for 1,325 towns and villages determined to be less reliant on AIM. At that time, the State established AIM-Related … of Ateres (Sullivan County) was incorporated as a village on March 5, 2024, after the creation of the AIM program, and … Find information on Aid and Incentives for Municipalities AIM …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaOpinion 2002-8
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views … outstanding) TOWN LAW §§195, 202-c: When a water district was established more than three years ago, no improvement has … You ask whether a water district, which was properly formed in 1982 but for which no improvements were …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 95-31
… chief declined salary increases) GENERAL MUNICIPAL LAW, §207-m: The salary of an incoming police chief must be fixed … to receive increases pursuant to General Municipal Law, §207-m. This is in response to your letter concerning the … would have been paid pursuant to General Municipal Law, §207-m. You ask whether the starting salary for the new chief …
https://www.osc.ny.gov/legal-opinions/opinion-95-31DiNapoli Calls for Improvements to Capital Planning Process
… over the same period in spending from other governmental funds. $41 billion of the $81.7 billion in capital spending … SFY 2018-19, while spending from other governmental funds is projected to increase by an average of 3.5 percent …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processAppendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… the county or counties where the district/municipal corporation is located but within New York State Prior … approval of the governing board of the district/municipal corporation. Outside of New York State Prior approval of the governing board of the district/municipal corporation and a finding by the board that the training is …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the … to the Town. The Department is governed by a seven-member Board of Directors. Expenditures for 2013 totaled $82,380. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… District provides the Department with equipment and a fire house and funds the Department’s fire protection service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50DiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… incentives, ECMCC reported $900,887 as regular salary. Accounting for these payments as “salary” instead of as incentives misrepresented the nature of …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesOpinion 2005-1
… to your inquiry concerning the provision of emergency medical service in a town. You indicate that the town … not-for profit organization for the provision of emergency medical service to town residents. Pursuant to the contract, … users for this service. You ask: (1) whether the emergency medical services provider (the “provider”) may retain as its …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Minisink Valley Central School District – Financial Condition (2016M-26)
… Background The Minisink Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope … operates five schools with approximately 3,900 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26DiNapoli: New Yorkers Foot the Bill for Billions in Public Authority Spending and Debt
… costs from the general tax base to those who use authority services. Just five years after the last major legislative … Moody’s Investors Service and Standard & Poor’s Rating Services lowered their credit ratings for the Authority, …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-yorkers-foot-bill-billions-public-authority-spending-and-debt