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Administrative Hearings
… on your Notice of Hearing. An administrative hearing is a formal legal proceeding with a hearing officer … evidence in support of your claim. A hearing record is made and will be provided to you after your hearing at no cost. It is your responsibility to provide any documentation you wish …
https://www.osc.ny.gov/retirement/members/administrative-hearingsOpinion 2001-15
… obligations, rights, and other intangibles (see, e.g., In re Acrylite Plastics Inc ., 144 F Supp 492 [SDNY]; see also …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Pension Payment Options
… about your pension and whether to continue payments to a beneficiary upon your death. When you apply for retirement , … will stop—there will be no continuing payments to a beneficiary, even if you die soon after retiring. Or you can … pension payment to provide for a possible payment to a beneficiary upon your death. If you are divorced , you may be …
https://www.osc.ny.gov/retirement/members/pension-payment-optionsAcceptable Time and Attendance Systems – Legacy Reporting
… An acceptable system is one used by the employer to generate payroll and/or keep track of employee accruals. … that full hours were worked, except for time charged to accruals for vacation and other leave time. For good … to certify the information is correct. (Elected officials do not have supervisors.) Examples include: Hard copy (paper) …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Island Therapy Associates LLC (Mid Island), aka All About Kids, on its Consolidated Fiscal Reports (CFRs) were properly … Mid Island Therapy Associates LLC Mid Island aka All About Kids on its Consolidated Fiscal Reports CFRs were pr …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualOpinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… approved and monitored tax abatement and revolving loan projects. Key Findings The Board adopted adequate … lieu of taxes (PILOTs) for four projects and 26 revolving loan payments were accurate and received on time. However, … Administrator did not properly monitor tax abatement and loan projects. The Board did not require the Administrator …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalService Credit Purchase Payments – Legacy Reporting
… of months they are purchasing. For example, if the member is purchasing 36 months of service, the payments may be … way for members to manage and make additional payments is through their Retirement Online member accounts . If … before the deductions are taken. If the member’s SCP is covered under Section 414(h), the letter we send notifying …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsOpinion 92-20
… which runs the fair. You ask whether a town may impose a license fee on concerts which take place during the running … the town. Pursuant to section 136, a town has the power to license, among other activities, "... the giving of … relative to a local government's authority to regulate or license occupations or businesses by local law). Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Haverstraw-Stony Point Central School District – Financial Management (2025M-20)
… to analyze financial trends. Understanding the Audit Area A key measure of a school district’s financial condition is its level of fund … adding in the appropriated fund balance, which is up to triple the State’s 4 percent statutory limit. The Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mOpinion 91-6
… within the county under County Law, §408-a(2). There is no analogous State statutory exception, however, for … that under the doctrine of federal preemption, state law is superseded by federal law when: (1) the federal law expressly so provides; (2) the federal law is intended to occupy a given field; (3) the state law …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Loan Payroll Deductions – Legacy Reporting
… Once a loan has been approved and a check is sent to the member, a notification is sent to the employer through Retirement Online giving the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductionsWhite Plains City School District – Financial Management (2020M-71)
… maintained reasonable levels of fund balance and reserve funds. Key Findings The Board and District officials did not … maintained reasonable levels of fund balance and reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Opinion 2000-24
… the provision of a joint service. The term "joint service" is defined as the joint provision of any municipal facility, … in which they are required to perform their duties. It is our opinion that, pursuant to the provisions of article … No. 78-696, unreported). The term "municipal corporation" is defined for purposes of article 5-G, to mean a county …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Opinion 89-33
… certification of the officer or employee having direct supervision, unless the board determines to require such … certified by the village officer or employee having direct supervision of the claimant to the effect that such services … certification of the officer or employee having direct supervision of the claimant. As you will note, this statute …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Retirement Benefit Summary Tier 6 PFRS
… A summary of membership benefits for Tier 6 New York State and Local …
https://www.osc.ny.gov/retirement/members/retirement-benefit-summary-tier-6-pfrsOpinion 89-42
… term United States Treasury bills issued in book-entry form, which are registered in the name of the village, under … through, delivered to and held in the custody of a bank or trust company or, with respect to the city of New … has been recognized by at least one New York court (see Application of Scheiner , _____ Misc 2d _____, 535 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-89-42State Comptroller DiNapoli Releases State Audits
… 2013 examined whether the fellowship leaves granted to CUNY instructional staff were awarded for authorized … that were not on CUNY’s list. These findings point to weaknesses in the monitoring of bank accounts. Of 78 … making payments, NYSIF will cancel the policy and attempt to collect the amount owed. Some of the businesses with …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0DiNapoli Honors Community Leaders During Italian Heritage Celebration
… in honor of Italian Heritage Month on Oct 23 in Tuckahoe NY …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationOswego City School District - Separation Payments (2021M-194)
… separation payments to certain District employees in accordance with Board-approved employment contracts or … totaling $38,477 that were inconsistent with language in the employees’ CBA or employment contract. For example, … separation payments and benefits. Review language in current CBAs and employment contracts, and consult with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194