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New York State Comptroller Thomas P. DiNapoli Statement on the Governor's Budget Proposal
… tax collections are more than $1 billion above projections for the year. “The Executive budget tackles some tough issues … and higher reserves that will better position the state for when the economic downturn in the cycle arrives. My …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-budget-proposalOpinion 89-65
… Interest (contract by town with town attorney's law firm for additional legal services) TOWN LAW, §§20(2)(a), 27(1); … attorney would have a prohibited interest in a contract for additional legal services between the town and his or her … distinguished from paying the town attorney individually for additional services. In this regard, we note that Town …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Opinion 90-3
… Property Tax Law, the determination of the full valuations for purposes of Tax Law, §1262(d) should be made by dividing … village should be computed by dividing the assessed value for county purposes of the property in the village as listed … roll by the county equalization rate established for that roll. 1979 Opns St Comp No. 79-833, unreported, …
https://www.osc.ny.gov/legal-opinions/opinion-90-3DiNapoli: State Pension Fund Value $206.9 Billion
… as it began it, as one of the best funded, best managed pension plans in the nation. The strength and stability of our state’s pension fund is good news for the more than one million … employees, retirees and their beneficiaries. Employer contribution rates are determined by investment results over …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionComptroller DiNapoli Releases School Audits
… The district’s tentative budget complies with the property tax levy limit. Cortland City School District – Budget Review … The district’s preliminary budget complies with the tax levy limit. Fort Edward Union Free School District – … in one year. As a result, the district had to issue a tax anticipation note to meet cash flow needs during the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Opinion 89-63
… is personally entitled to such fees as compensation for services rendered or performed by him in his official … There is no statutory definition of the word "fee" for purposes of section 52 (see Public Housing Law, §2) nor … construed the word to mean fees paid to public officers for services performed, such as statutory recording fees or …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 89-13
… furnishing the required security after advertisement for sealed bids in the manner prescribed by section 103. … therein and, therefore, does not provide an exception for purchases of used equipment from private sources (33 Opns … 1958, p 439). Further, there is no other similar exception for purchases of used equipment from private entities. …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Opinion 91-61
… pursuant to article thirteen-A of the executive law for the county in which the town or village is located " … approved pursuant to article 13-A of the Executive Law for the particular county. Although subdivision two provides, … 1% fee ultimately be disbursed to the county treasurer for use only to fund an approved alternatives to …
https://www.osc.ny.gov/legal-opinions/opinion-91-61State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … and expenditure projections in the tentative budget for the general, electric and parking funds are reasonable. … The town operates a community pool and skating rink for seasonal periods. Although skating rink deposits were …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-12021 Fall Conference - Bureau of State Payroll Services
… users will require additional time prior to their event for a brief setup. The setup includes enabling a browser … A "Trouble-Shooting Test Event" has been scheduled for Monday, October 18, 2021 at 9:00am for anyone who would like to test their equipment and …
https://www.osc.ny.gov/state-agencies/payroll/2021-fall-conference-bureau-state-payroll-servicesOversight of Drug Disposal
… and controlled substances are particularly at high risk for diversion, misuse, abuse, and addiction. Therefore, … reinforced this policy in its updated 2017 Guidance for Proper Pharmaceutical Disposal . The disposal of unused … manage client pharmaceuticals, and are thus responsible for ensuring that any unused, expired, or otherwise unwanted …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalClinton Central School District – Payroll (2017M-252)
… whether employee salaries and wages were accurately paid for the period July 1, 2016 through June 30, 2017. Background … a seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $26.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Special Accidental Death Benefit – Special 20- and 25-Year Plans
… will also receive a special accidental death benefit for life. If your surviving spouse dies, this benefit will be … The Benefit This benefit is a pension equal to your salary, reduced by: The amount of the accidental death … due to your death; and Your Social Security benefit. The salary used to calculate this benefit will be at least: The …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitSpecial Accidental Death Benefit – State Police Plan
… will also receive a special accidental death benefit for life. If your surviving spouse dies, this benefit will be … The Benefit This benefit is a pension equal to your salary at the time of your death reduced by: The amount of … due to your death; and Your Social Security benefit. The salary used to calculate this benefit will be at least: The …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitState Agencies Bulletin No. 1584
… effective July 28, 2017: Income Tax Surcharge : Removed for individuals with income greater than $200,000. Single … be found in the Maine Revenue Services Withholding Tables for Individual Income Tax booklet . Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1584-july-2017-maine-tax-withholding-rate-changeTown of Niagara – Justice Court (2015M-218)
… of our audit was to examine the Court’s financial activity for the period January 1, 2014 through July 29, 2015. … Key Recommendations Adopt a policy and develop procedures for the enforcement of collections of fines and fees. Request …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Town of Ashford – Water District (2015M-343)
… evaluate the Board’s oversight role of the Water District for the period March 14, 2012 through October 6, 2015. … five-member Town Board. General fund appropriations for 2016 fiscal year total $5 million. Key Findings Town …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Town of Brunswick – Justice Court (2017M-285)
… that deposits are made within 72 hours, as required by law. Perform monthly bank reconciliations. Discontinue the …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Village of Milford – Board Oversight (2018M-25)
… adequate oversight of the Clerk-Treasurer’s duties for the period June 1, 2016 through October 16, 2017. … three-member Village Board. Budgeted appropriations for the 2017-18 fiscal year total $407,115. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Hartford Central School District – Cafeteria Collections (2018M-10)
… recorded and deposited intact and in a timely manner for the period July 1, 2016 through November 30, 2017. … has approximately 440 students. Cafeteria collections for the 2016-17 fiscal year totaled $56,558. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10