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DiNapoli 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-costsAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Facilities Corporation (EFC) , through its revolving loan fund, has provided over 330 local governments and public … direct loans) and the proper accounting treatment for each loan type: Long Term Leverage Loans (Approximately 95% of the … the issuance of serial bonds in the full amount of the application to EFC. At the time of the closing the local …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsDiNapoli: Too Many Subway Stations Need Repairs
… by New York State Comptroller Thomas P. DiNapoli. Only 51 of the city’s 468 stations were free of defects, and just … components — such as tile, paint and lighting. The survey rates components on a scale of 1 to 5. NYCT considers … For a copy of the report visit: http://www.osc.state.ny.us/osdc/rpt8-2015.pdf … Too many New York City subway …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsOpinion 90-21
… §119; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1): A town, by local law subject to mandatory referendum, may transfer to … may be prepared and presented to the town board for audit by the secretary to the supervisor and may be retained in the … further provides that when a claim has been audited by the town board, the town clerk must file the claim in …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Opinion 2005-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … fee or charge and without regard to residence, business or employment of the motor vehicle owner or operator (General …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 98-14
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in the opinion. LOCAL LAWS -- Municipal Funds (authority to supersede town budget procedures) -- Pre-emption (town … the following two categories: (1) the amounts proposed to be appropriated and to be raised by real property taxes …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Selected Management and Operations Practices
… (NYPA) is a public authority created in 1931 by Title 1 of Article 5 of the Public Authorities Law (PAL). Chapter 469 of the Laws of 1989 requires the State Comptroller to conduct …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesDiNapoli Releases Bond Calendar for Third Quarter
… of refundings as follows: $4.71 billion scheduled for July, of which $3.48 billion is for new money and $1.32 … Executive Order primarily to coordinate the borrowing activities of the state, New York City and their respective … schedule for the planned bond sales for the state NYC and their public authorities during the 3rd quarter …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… a separate board of commissioners to audit claims incurred by that board and payable out of funds within the separate … in the city charter City comptroller (for cities governed by the Second Class Cities Law, see Second Class Cities Law …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… State Comptroller Thomas P. DiNapoli today announced that six … an Annual Financial Report (AFR) with the Office of the State Comptroller following the close of their fiscal year. … 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-citiesOverview – En-Con Police Officers Plan
… 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 … immediately before retirement. The calculation of your FAS can include, but is not limited to, the following types …
https://www.osc.ny.gov/retirement/publications/1822/overviewOverview – Regional State Park Police Plan
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … average of your highest 60 consecutive months of earnings. This is usually your years of employment immediately before … but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular …
https://www.osc.ny.gov/retirement/publications/1867/overviewOpinion 96-24
… in fire districts); (payment into of amount provided by appropriation) GENERAL MUNICIPAL LAW, §6-g: A fire … is required. A capital reserve fund is the mechanism by which a fire district may accumulate moneys for certain … fund: a. Such an amount as may be provided therefor by budgetary appropriation or raised by tax therefor**** …
https://www.osc.ny.gov/legal-opinions/opinion-96-24The 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 95-12
… General Municipal Law (see 1983 Opns St Comp No. 83-69, p 80; 1981 Opns St Comp No. 81-191, p 202; 20 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-95-12DiNapoli: 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 … contribution rates stable and that provides predictability for employers as they plan their future budgets," DiNapoli … to 7 percent. The median assumed rate of return among public pension funds is 7.46 percent as of June 2018, …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-employer-contribution-rates-stable-state-fiscal-year-2019-2020DiNapoli Announces Latest Fiscal Stress Scores
… 2015 financial information provided to DiNapoli’s office by local governments as of Aug. 31, 2016 and includes only … Open Book New York . The easy-to-use website was created by DiNapoli to promote openness in government and provide …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresState Agencies Bulletin No. 1944
… may require employee to file an amended tax return. Tax Withholding The taxable value of personal use of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 88-50
… whether old, worn materials are completely replaced with new materials". We then concluded that the replacement of … a truck's body, in conjunction with the acquisition of a new engine, constitutes a "capital improvement," rather than …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 88-6
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … -- Retirement Benefits (authority of municipality to contribute to "defined contribution pension plan") CIVIL SERVICE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-6