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Opinion 98-14
… Law. 1 Highway Law, §141 contains requirements with respect specifically to the estimate of expenditures for … for the four categories (see Highway Law, §277, with respect to whether real property taxes for a particular …
https://www.osc.ny.gov/legal-opinions/opinion-98-14XVI.3.B Fund Accounting – XVI. Financial Reporting
… Fund General Debt Service Fund is used to account for the payment of principal and interest on the State’s general debt … Service Funds record the accumulation of resources and payment of principal and interest on general long-term … and other miscellaneous revenues that are restricted for payment of debt service. Interest is recorded in the fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingSelected Management and Operations Practices
… and plant equipment (valued at over $900,000) from two locations without appropriate controls to ensure they were … Project Purpose To determine if Energy Efficiency project savings reported as of April 9, 2015 were properly supported. … were expanded to State-operated facilities in 1991, Long Island public schools in 1992, community colleges statewide …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesParkland Alienation (2014-MS-5)
… alienation bill require the purchase and dedication of replacement lands or the setting aside of an amount equal to … the fair market value of the parklands alienated or the replacement parcels. Key Recommendations Review and adhere to …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Overview – Career Plan
… but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime, if earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime if earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for …
https://www.osc.ny.gov/retirement/publications/1511/overviewOverview – Police and Fire Plan
… but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for …
https://www.osc.ny.gov/retirement/publications/1512/overviewDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… included in this round of scoring. Nearly 600,000 New Yorkers reside in one of these municipalities. Some of …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesOpinion 95-12
… to deposit or invest funds with a State or federally chartered savings bank) MUNICIPAL FUNDS -- Deposits and … (authority to deposit or invest with a State or federally chartered savings bank) GENERAL MUNICIPAL LAW, §§10, 11; … Law, §§10 and 11 does not include State or federally chartered savings banks. The term "national banking …
https://www.osc.ny.gov/legal-opinions/opinion-95-12State Agencies Bulletin No. 1944
… of the agency, who attests that the valuation is, to the best of their knowledge, true and compliant with IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 96-24
… discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (appropriations to capital reserve fund) … for principal on obligations issued to finance a fire truck. The establishment of a capital reserve fund for the … to the fire district's spending limitation (Town Law, §176[18], third unnumbered paragraph). …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Access to Preschool Special Education Services
… laws and regulations to promote timely access to services for children across New York State. The audit covered the … with disabilities. Preschool special education services for children 3 to 5 years of age can include but are not … laws and regulations to promote timely access to services for children across New York State …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesDiNapoli Proposes More Transparency for Fire Protection Costs
… to protect residents and their property," DiNapoli said "My legislative proposal would help ensure that the public is … the state. Ninety-four percent of fire district revenues come from property taxes. Because fire companies are private …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costsOpinion 90-60
… (validity of installment purchase contract to finance recycling center under General Municipal Law, §120-w) PUBLIC … Law, §109-b, which relates to installment purchases of equipment, machinery and apparatus, to the extent that such … Law, §2), to enter into installment contracts to purchase equipment, machinery and apparatus, subject to a number of …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Service Retirement Benefit – State University Police Plan
State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d Service Retirement Benefit
https://www.osc.ny.gov/retirement/publications/1823/service-retirement-benefitService Retirement Benefit – Forest Rangers Plan
… forest ranger service. Or, you may qualify for a service retirement if you reach age 60 before having served 25 years … one-half of your FAS. Filing Your Application for Service Retirement (RS6037) must be on file with the Office of the … but not more than 90 days, before the date on which your retirement will occur. The 15-day filing requirement is …
https://www.osc.ny.gov/retirement/publications/1864/service-retirement-benefitOpinion 88-6
… PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of municipality to contribute to "defined contribution pension plan") CIVIL SERVICE LAW, §§200 et seq .; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1); RETIREMENT AND SOCIAL …
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 -- … and refinish the interior of a water storage tank depends on whether the work is more in the nature of rebuilding or … may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-50