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Opinion 2001-7
… fee" to properties within an extension to a public parking district) -- Extensions (authority to charge "entry fee" to … assessments that would have been imposed on the properties for the five previous years, had they been in the parent … public parking districts for the acquisition, improvement and maintenance of property for parking vehicles (Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Opinion 2000-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … which operates under a charter granted by the State Board of Regents and is open to the public without … certain limited exceptions relating to local government records management, retention and disposition (Arts and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20State Comptroller DiNapoli Releases Municipal Audits
… were unable to determine the appropriateness of an online shopping membership totaling $420 and they were unable …
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
… This opinion represents the views of the Office of the State … or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Towns … TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs) PERSONAL …
https://www.osc.ny.gov/legal-opinions/opinion-88-41DiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… all counties and towns, 44 cities and 10 villages have a calendar-based fiscal year – a total of 1,043 communities. … and St. Lawrence). Other findings include: Last year, 35 calendar year entities were designated as fiscally stressed; Twenty calendar year entities moved into a fiscal stress category in …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesOpinion 89-40
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Reimbursement for … -- Employer (meaning for purposes of General Municipal Law, §72-o) GENERAL MUNICIPAL LAW, §72-o; TOWN LAW, §§178-c, … lost because the commissioner was subpoenaed to testify in a case in which the fire district was the defendant, …
https://www.osc.ny.gov/legal-opinions/opinion-89-40State Police Bulletin No. SP-213
… Association of the New York State Troopers (PBA), provides for an annual hazardous duty payment. Effective Dates 2020 … Leave of Absence/MLL (Mil Lv) on 11/01/2020 are eligible for Hazardous Duty Pay. An employee who otherwise meets the … Annual Addl Earnings (to prevent making another payment) Retirement Information Hazardous Duty Pay is pensionable. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-213-2020-state-police-hazardous-duty-payState Police Bulletin No. SP-223
… Association of the New York State Troopers (PBA), provides for an annual hazardous duty payment. Effective Dates 2021 … Leave of Absence/MLL (Mil Lv) on 11/01/2021 are eligible for Hazardous Duty Pay. An employee who otherwise meets the … Annual Addl Earnings (to prevent making another payment) Retirement Information Hazardous Duty Pay is pensionable. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-223-2021-state-police-hazardous-duty-payState Agencies Bulletin No. 2022
… legislative passage of the NYS budget has occurred. *This does not apply to employees of the State University of New … Insurance Fund [00640, 00650]) since their fiscal year does not expire until the end of June. However, although … passes and the Governor signs the 2022-23 State budget or a budget extender bill to provide for the continuing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2022-paycheck-distribution-april-13-2022-administration-cycle-paychecksOpinion 92-12
… the issues discussed in the opinion. PAID FIREFIGHTERS -- Disability Benefits (forfeiture upon becoming self-employed … A disabled firefighter forfeits his or her entitlement to payments and benefits provided pursuant to General … if the firefighter is granted an accidental disability retirement allowance (see Retirement and Social Security Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Payroll Users Group Organizational Charter
… Committee membership after having attended at least six meetings in a calendar year. Agencies must participate at … of Civil Service and Tax and Finance, the Division of the Budget, the Governor's Office of Employee Relations, and …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterState Agencies Bulletin No. 1359
… code of Leave of Absence/MLS) on 10/01/14 and who returns by 03/31/15 is eligible for the payment upon the return from … code of Leave of Absence/MLS) on 10/01/14 and who returns by 03/31/15 is eligible for the payment upon the return from … through 03/31/15, the allowance (up to $58.00) is paid by separate check as explained in the 11/25/14 GOER …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1359-2014-uniform-maintenance-allowance-and-2014-work-related-clothingOverview – 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/overviewOverview – 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/overviewState Agencies Bulletin No. 1362
… Maintenance Allowance. Affected Employees Employees in the Division of Military and Naval Affairs – BU47 who meet … Uniform Maintenance Allowance may be processed beginning in Administration Pay Period 19L, paychecks dated 12/31/14 … taxable gross and will be reported on the employee’s Form W-2 using code UTA (Uniform/Tool Allowance). Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1362-2014-uniform-maintenance-allowance-employees-division-military-andMonitoring Town Asphalt Road Projects (2012MS-7)
… verify that the product matches contract specifications. New York State Labor Law requires vendors hired on a public work …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7Opinion 95-14
… be expended for illegal purposes or purposes contrary to public policy (see e.g., 1989 Opns St Comp No. 89-16, p 34; … other than an illegal purpose or a purpose contrary to public policy, which the members of the fire department or …
https://www.osc.ny.gov/legal-opinions/opinion-95-14State Comptroller DiNapoli Releases Municipal Audits
… Capital Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property The RCCRC’s establishment met applicable requirements, and its sale of property aligned with its purpose. RCCRC officials adopted …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsXVI.3.B Fund Accounting – XVI. Financial Reporting
… unit and exists throughout the life of that unit. It is the State's principal operating fund and also serves as … is recorded in the fund financial statements only when it is legally payable. Principal payments are also recorded … is recorded in the fund financial statements only when it is legally payable. Principal payments are also recorded …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accounting