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State Agencies Bulletin No. 298
… Compensation "Catch Up" provision, available to employees in each of the last three years prior to normal retirement … age 50 and over. These employees can defer up to $1000 in addition to their regular contribution amount, for a combined total contribution of $12,000 in 2002. Employees cannot have both "Catch Up" and "50 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Opinion 97-4
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's … Association of the City of Glen Cove may not expend foreign fire insurance tax moneys to provide a benefit to a … Benevolent Association of the City of Glen Cove may expend foreign fire insurance tax moneys to provide a death benefit …
https://www.osc.ny.gov/legal-opinions/opinion-97-4City of Troy – Financial Condition (2015M-185)
… in retirement appropriations, an amount which represents 10 percent of the 2015 tax levy. The Council and City …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185State Police Bulletin No. SP-251
… processing of the April 2023, April 2024 and April 2025 retroactive increases to Location Pay, Longevity … are affected. Background: Chapter 130 of the Laws of 2025 implements the 2023-2026 Agreement between New York … to certain payments retroactively to April 2023, 2024, and 2025 for Troopers in Bargaining Unit 07 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-251-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityMedicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… submitting accurate administrative costs to the Department of Health (Department) and whether the Department is … and locally funded program that provides a wide range of medical services to those who are economically … and Medicaid claim costs totaled about $53 billion. Most of the State’s Medicaid recipients receive their services …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careVillage of Wappingers Falls – Board Oversight (2023M-70)
… reconciliations and online transfers. Ensure that the AFR is submitted timely and accurately to the Office of the State …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Opinion 98-2
… and Expenditures (dinners for fire commissioners) TOWN LAW, §178-c: A fire district may not pay for post-meeting … 176-a(1): The board of fire commissioners may adopt a rule or regulation limiting, controlling or prohibiting the use of …
https://www.osc.ny.gov/legal-opinions/opinion-98-2DiNapoli: SUNY Downstate Failed to Get Its Money's Worth From Cost-Cutting Consultant
… Medical Center paid a consultant $34 million for a plan to help the hospital out of financial trouble, but a report … Pitts Management Associates (PMA), which it charged to SUNY Downstate while working on this project. "SUNY … problems were severe and it needed help. But it failed to monitor PMA's $34 million contracts and did not get what …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-suny-downstate-failed-get-its-moneys-worth-cost-cutting-consultantOpinion 88-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … under General Municipal Law, §801 if the policy should be renewed by the village. Article 18 of the General … Whether the mayor would have a prohibited conflict of interest under …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Opinion 89-46
… board. You ask whether a person who otherwise qualifies for office, but is not a citizen of the United States, may … §271; 16 Opns St Comp, 1960, p 399). The qualifications for holding a town office are contained in Public Officers … has expressed the opinion that an "elector of the town" for purposes of section 23 is a resident of the town who, if …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Security and UCS Days Worked Calculator
… first day of leave for the fiscal year, and then select Calculate . (Repeat this process for any break in service during the fiscal year.) To calculate the total number of days worked, select Total . …
https://www.osc.ny.gov/state-agencies/payroll/security-and-ucs-days-worked-calculatorOpinion 89-23
… utilize space in the village hall several times per month for nominal or no consideration. This is in reply to your … hall several times per month without consideration or for nominal consideration. General Municipal Law, §72-h … or department thereof, either without consideration or for such consideration and upon such terms and conditions as …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 95-26
… This opinion represents the views of the Office of the State … or attorney); (use of tax moneys to obtain storage space for records); (use of tax moneys to pay for improvement to … for this purpose (see General Municipal Law, §§30-a, 33-a) and, in certain instances, may necessarily …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $31.46 million. Key Findings … have not developed a formal, documented multiyear capital plan. The District developed a reserve plan that … regarding the anticipated use of reserve funds for a five-year period but this plan does not include information …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177DiNapoli: Canal Corp. Must Address Gaps
… largely concur with our recommendations.” The Canal Corp., a subsidiary of the New York State Thruway Authority, … and property damage. DiNapoli’s auditors found the Canal Corp. performs routine operational and reliability checks of … 6, 2014 meeting between the Thruway Authority and Canal Corp. boards, only about 55 percent of the canal system’s …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsDiNapoli and William Glasgall Op-Ed
… The Bond Buyer published an op-ed from New York State Comptroller … of a state or local government when evaluating a municipal bond. Taxpayers and voters deserve to know what the debt is … two times its general obligation and revenue-supported bond debt. Again, New York's experience is instructive. …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edSelected Aspects of Safety and Security in Subway Facilities
… and safety, while managed together, have different points of focus. Security is concerned with protecting against harm … caused by physical hazards, such as through the use of physical barriers to protect against building or natural disasters. An example of security is the placement of security guards at rail …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesDiNapoli Releases Fiscal Stress Scores
… A total of 20 local governments in New York State ended their fiscal year 2021 designated in some form of fiscal stress , down from 30 a year ago, … of scoring identified eight local governments designated in fiscal stress, including six cities and two towns. In …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresOpinion 2006-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to replace vehicles and the service provider’s need for new and different or additional equipment (1980 Opns St Comp … the prohibition, contained in article VIII, §1 of the State Constitution, against gifts by towns to or in aid of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Use of New York State Snowmobile Trail Development and Maintenance Funds
… Purpose To determine whether the New York State Snowmobile Trail Development and Maintenance … is used for its intended purpose. Background In 1985, the New York State Legislature required the Office of Parks, … to prepare a plan to service the snowmobile trail miles in New York State and established the means to fund a statewide …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0