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Opinion 94-24
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Referendum Requirements … years) REAL PROPERTY -- Purchase (procedure for financing in towns); (need for referendum) REFERENDUM -- Permissive … is to be paid for by taxes levied for the fiscal year in which the expenditure is to be made. No permissive …
https://www.osc.ny.gov/legal-opinions/opinion-94-24State Agencies Bulletin No. 960
… No. A40026 and Senate Bill No. S66026) that creates a new Tier 5 that, in accordance with constitutional requirements, … January 1, 2010. Some of the significant changes impacting Tier 5 members include, but are not limited to: Employee … Plan Table in PayServ for Plan Type “7Y” (ERS) to include Tier 5 as an option with a Benefit Plan of “ERSBT5” and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/960-new-tier-5-benefit-structure-new-york-state-employees-retirement-systemOpinion 89-9
… LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND … Wages of a deceased county employee which remain unclaimed for six years may be transferred into the county's general … of administration authorizing the sister to receive the funds have not been presented to the county. You ask how the …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 88-9
… Prior to such delegation, the town board must call and conduct a public hearing on the increase or improvement … enlargement of the district's pumping, filtration and purification facilities. You also state that no town … in accordance with the provisions of sections 202-b and 216 of the Town Law. Section 202-b of article 12 of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-9DiNapoli Statement on Lunar New Year
… "Happy Lunar New Year to all New Yorkers. My best wishes for an auspicious Year of the Goat that brings …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-statement-lunar-new-yearState Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… “New York lost one of our legal pioneers today. Former Chief … decisions and rightly pushed the boundaries of the law and tradition. Her contribution to New York will be remembered, studied and make a difference …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kayeState Agencies Bulletin No. 1669
… Purpose To inform agencies of the new warning message that will display when an employee … claims exemption from federal withholding as well as a new Locked Query for payroll officers that lists all employees … to view and update their payroll information, opt out of paper pay stubs, and manage their tax withholdings. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionDiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… clerk Stephanie Burlew. She was charged with grand larceny in the third degree, a class D felony, for allegedly misappropriating more than $5,000 in public funds by pocketing parking permit fees; code … “Local governments need to make sure proper controls are in place to protect public funds. I commend the city of …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… Board’s audit instead of the specific exceptions allowed by Town Law. Key Recommendations Establish a proper … for allowable exceptions under Town Law prior to an audit by the Board. Ensure that all claims, other than those exceptions allowed by Town Law, are audited and approved by the Board before the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Cortland County – Public Water Supplies (2016M-318)
… supplies (PWS) for the period January 1, 2015 through May 13, 2016. Background Cortland County is located in the … not issue notices of violations (NOV) to PWS in three of 13 instances when operators failed to comply with …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Ballston Area Recreation Commission – Board Oversight (2015M-269)
… Findings The Director did not maintain complete records to account for the fees collected from each program. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Overview – State Police Plan
… Your pension is based on your years of credited service and your final average earnings (FAE). For members in Tiers 2 and 5, your FAE is the average of your highest three … cases, certain restrictions may apply (see Restrictions and Limitations ): Regular earnings; Overtime earned in the …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewDiNapoli Announces Sale of General Obligation Bonds
… projects authorized by the following voter-approved bond acts: Environmental Quality (1972), Environmental … 2019, as set forth in the Notice of Sale published in The Bond Buyer on March 8, 2019. The bonds will be dated the date …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-sale-general-obligation-bondsEssex Fire District No. 2 – Cash Disbursements (2015M-167)
… of the State, separate and distinct from the Town of Essex in Essex County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167State Agencies Bulletin No. 1192
… 23, 2012 . There is a 30 character limit for agency name field. Please ensure that any changes submitted are … Department ID number(s) along with the correct agency name/return address in the e-mail. Agency Response Deadline … 2012. OSC Actions OSC will update PayServ with the agency name and address provided. Control-D Report NPAY529 (AGENCY’S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1192-verification-agency-return-address-employee-form-w-2s-wage-and-taxUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… status of the recommendation made in our audit report, United HealthCare: Empire Plan Drug Rebate Revenue … Department of Civil Service (Department) contracted with United HealthCare (United) to administer the Empire Plan’s …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followState Agencies Bulletin No. 1095
… 30, 2011 . There is a 30 character limit for agency name field. Please ensure that any changes submitted are … Department ID number(s) along with the correct agency name/return address in the e-mail. Agency Response Deadline … 2011. OSC Actions OSC will update PayServ with the agency name and address information provided. Control-D Report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1095-verification-agency-return-address-employee-form-w-2s-wage-and-taxDiNapoli: Local Sales Tax Collections Grew 5.1% in November
… $815 million, an increase of 5.8%, or $45 million. County and city collections in the rest of the state totaled $887 … are from the cash distributions made to counties and tax-imposing cities by the state Department of Taxation and Finance, and the amounts are based on estimates of what …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberBrocton Central School District – Claims Audit (2023M-15)
… action . Appendix B includes our comment on issues raised in the District’s response. … audit brocton school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Morris Central School District – Fund Balance Management (2023M-47)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … to comply with the statutory limit in a manner that benefits taxpayers. Develop a plan to reduce reserve balances …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47