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DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… to fiscal stress.” The Village of Saugerties (Ulster County) was classified in “significant fiscal stress,” while the Village of Coxsackie (Greene County) was listed in “moderate fiscal stress.” The four … County), and Whitehall (Washington County). “The number of local governments in stress remains low after …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesOpinion 95-12
… and investment of public funds of "local governments". For this purpose, a local government is defined to include … and 11 are applicable to deposits and investments of funds for an agency's own use and account). Section 10(2)(a) of the … to designate one or more "banks or trust companies" for the deposit of public funds, the disposition of which is …
https://www.osc.ny.gov/legal-opinions/opinion-95-12State Agencies Bulletin No. 1944
… the New York State Payroll System (PayServ) for tax year 2021. Affected Employees Employees with employer-provided … or if the ALV method was used in the previous three (3) years. Cost of any Charges Incurred During Personal Usage … withheld for tax year 2021. Failure to meet deadlines may result in negative tax consequences for employee. If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedDiNapoli Proposes More Transparency for Fire Protection Costs
… Thomas P. DiNapoli today proposed changes to the process for local communities that contract out their fire protection … fire protection services to residents. New York's system for providing fire protection is complex. It can lead to lack … the state in the last three years on financial matters. For a copy of the bill, go to: …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costsOpinion 96-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 90-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … purchase equipment, machinery and apparatus, subject to a number of provisions intended as safeguards against potential …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 88-50
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use of moneys to fix dents and … a village may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. … §6-c authorizes villages to establish capital reserve funds for the purpose of financing all or part of the cost of …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 88-6
… and a local bank constitutes a local retirement system for purposes of section 113(a) of the Retirement and Social … municipalities from establishing a local retirement system for its officers or employees after April 12, 1922. The plan, … are payable only upon retirement after a designated minimum period of service. Thus, the court stated that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… Section170.12(c) BOCES Board of Cooperative Educational Services. Education Law Section 1950 Board may create the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli Releases Bond Calendar for Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public authorities during the third …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Announces Latest Fiscal Stress Scores
… for those localities experiencing financial hardship, it can be difficult to overcome challenges that have been years … their scores and using this system to determine how they can budget prudently and develop realistic long-term …
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 … their future budgets," DiNapoli said. "New York State's pension fund is one of the strongest and best funded in the … in ERS and PFRS, and 334 different plan combinations. Payments based on the new rates are due by Feb. 1, 2020, but …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-employer-contribution-rates-stable-state-fiscal-year-2019-2020About the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… board adopt a Standard Work Day and Reporting Resolution for Elected and Appointed Officials (RS2417-A)? The elected … well. Do these officials have to prepare and submit an ROA for the county and another ROA for the town? Would both the county and town have to pass …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionOpinion 93-5
… than the dated specified in Town Law, §108 would not, by itself, invalidate the budget. You state that, although a … at any other time ( Lancaster Sea Beach Improvement Co. v City of New York , 214 NY 1; Metcalf v City of New York , 49 Hun 607, 1 NYS 873; …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 2001-7
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … the opinion. IMPROVEMENT DISTRICTS -- Expenses (authority to charge "entry fee" to properties within an extension to a … parent district. The apparent purpose of the "entry fee" is to recover capital costs of the district. Towns are …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Opinion 2000-20
… discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (membership in volunteer firefighters … thereby and that the fire district will receive sufficient benefits in furtherance of its statutory purposes to … museum. According to the information accompanying your inquiry, the museum is a non-profit organization, which …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20State Comptroller DiNapoli Releases Municipal Audits
… will further diminish the city's ability to finance needed services in future budgets. The city's proposed budget …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0The Domestic Relations Order – Divorce and Your Benefits
… during a marriage are marital property, and subject to equitable distribution upon a member’s divorce, pursuant to Domestic Relations Law Section 236 ( Majauskas v. … may determine that the member’s ex-spouse is entitled to share in the member’s benefit. Therefore, we will honor a …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderOpinion 88-41
… To this end, the contract with the private organization should, at a minimum, describe the program and the manner in … with the provisions of section 112 of the Town Law. It should be noted, however, that moneys in the highway fund …
https://www.osc.ny.gov/legal-opinions/opinion-88-41DiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… , this includes 12 counties, 11 cities and 21 towns. For the third consecutive year DiNapoli’s office has … over the past three years, and it is looking tougher for New York’s cities,” said DiNapoli. “While it is clear … DiNapoli noted 14 municipalities were designated in stress for each of the three years since he implemented the system, …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communities