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Selected 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-practicesOpinion 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-98-14Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… for auditing claims will vary depending on the type of locality. Generally, the governing board is responsible … is generally responsible for auditing claims in each type of locality and what options, if any, are available for establishing the claims auditing position. Type of Locality Designated Claims Auditing Body Other Options …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli Releases Bond Calendar for Third Quarter
… their major public authorities during the third quarter of 2020. The planned sales of $5.06 billion include $3.48 billion of new money and $1.58 billion of refundings as follows: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… fiscal year ending on May 31, based on self-reported data for 2023. The scores also cover 17 cities with non-calendar … of Lackawanna, all three of which are listed as not filed for the second year in a row. Additionally, the Village of … might be more easily remedied.” The Village of Saugerties, for example, which is designated in significant fiscal stress …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesOverview – Regional State Park Police Plan
… Your pension is based on your 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 … when your earnings were highest. For Tier 6 members, it is the average of your highest 60 consecutive months of …
https://www.osc.ny.gov/retirement/publications/1867/overviewOverview – En-Con Police Officers Plan
… Your pension is based on your 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 … when your earnings were highest. For Tier 6 members, it is the average of your highest 60 consecutive months of …
https://www.osc.ny.gov/retirement/publications/1822/overviewOpinion 96-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (referendum requirements in fire districts); (payment into of amount provided by appropriation) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-96-24The Domestic Relations Order – Divorce and Your Benefits
… The State Court of Appeals determined that NYSLRS benefits that are acquired … information about a DRO issued by other states, see Out-of-State Orders .) A DRO is a court order issued after a final judgment of divorce that provides the ex-spouse of a member with a …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderOpinion 95-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … by L 1992, ch 708, govern the deposit and investment of public funds of "local governments". For this purpose, a …
https://www.osc.ny.gov/legal-opinions/opinion-95-12DiNapoli Announces Latest Fiscal Stress Scores
… . This includes 10 counties, 10 cities and 20 towns. This is the fourth year DiNapoli’s office has evaluated the … long-term financial plans.” The latest round of scores is based on 2015 financial information provided to DiNapoli’s …
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
… and ended the last fiscal year with a funded status of 98 percent, according to actuarial calculations. "Solid … DiNapoli said. "New York State's pension fund is one of the strongest and best funded in the country and protects the retirement security of our over one million members." The Fund's investment rate …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-employer-contribution-rates-stable-state-fiscal-year-2019-2020State Agencies Bulletin No. 1944
… Purpose The purpose of this bulletin is to inform agencies of the procedures and provide instructions … compliance with IRS Rules and Regulations. Agencies should have an established process in place requiring employees to … period of less than the full 12 months, employees have the option of using the Prorated Annual Lease Value …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 88-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use of moneys to fix dents and small holes, and clean and …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 88-6
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-88-6About the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… get paid by the respective towns in the county, as well. Do these officials have to prepare and submit an ROA for the … who are paid per diem (per call, case, meeting, etc.), how do you determine the number of days per month to record in … get paid by the respective towns in the county, as well. Do these officials have to prepare and submit an ROA for the …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionState Agencies Bulletin No. 2022
… and advices in the event the NYS budget or an extender bill is not passed by 10am on Monday, April 11, 2022. … Executive Branch* employees paid on the Administration pay cycle may be affected, including the Governor, Lieutenant … via the PayServ Bulletin Board and New York State Payroll Online (NYSPO) should the NYS budget or an extender bill be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2022-paycheck-distribution-april-13-2022-administration-cycle-paychecksOpinion 90-60
… 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-90-60Opinion 93-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues discussed in the opinion. TOWNS -- Budget (effect of late publication of notice of hearing) TOWN LAW, §108; …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 2001-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … TOWN LAW §§198(5), 202(5); MUNICIPAL HOME RULE LAW §10(1)(ii)(d)(3): A town may not impose, upon properties within a … or to consolidate districts (Town Law §206-a[1]; see State Comptroller's Report to the Governor on Laws of 1987, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7