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East Ramapo Central School District - Nonpublic School Transportation (2019M-107)

… Objective Determine whether the District is providing transportation to eligible nonpublic school students. Key … did not have documentation that they were only paying for transportation for students that lived in the District. We … Obtain documentation to prove eligibility before providing transportation to nonpublic students. Use the actual number …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019m

IRS Pension Limitation – Special 20- and 25-Year Plans

… 401(a)(17) limits the amount of earnings that qualified pension plans, including PFRS, may use to calculate benefits. … earnings over $345,000 from April 1, 2024 – March 31, 2025. The amount is set by federal law and is periodically …

https://www.osc.ny.gov/retirement/publications/1517/irs-pension-limitation

IRS Pension Limitation – State Police Plan

… Internal Revenue Code Section 401(a)(17) limits the amount of earnings that qualified pension plans, including PFRS, may …

https://www.osc.ny.gov/retirement/publications/1518/irs-pension-limitation

XII.10 Overview – XII. Expenditures

… moving services Reporting the theft, loss or misuse of State assets Guide to Financial Operations REV. 12/30/2019 …

https://www.osc.ny.gov/state-agencies/chapter-xii/xii10-overview

Research Vendor Information

… has a short description and the link to the applicable website. The Office of the State Comptroller does not endorse …

https://www.osc.ny.gov/state-vendors/vendrep/research-vendor-information

IX.12 Overview – IX. Federal Grants

… Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and states. More information on this Federal statute, can …

https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overview

Opinion 89-56

… billed but not provided) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a), (d)(3); TOWN LAW, §27; CIVIL SERVICE LAW, §200, et … a gift of town funds in violation of Article VIII, §1 of the State Constitution. Town Law, §27(1) provides that salaries of town officers and employees …

https://www.osc.ny.gov/legal-opinions/opinion-89-56

Opinion 88-59

… AND EMPLOYEES -- Compensation (authority to pay village justice the salary of acting village justice); (retroactive payment); (salary increase for village justice) VILLAGE JUSTICE -- Acting Justice (appointment … Whether the village justice may be paid the salary budgeted for the acting …

https://www.osc.ny.gov/legal-opinions/opinion-88-59

Bellmore-Merrick Central High School District – Payroll (2023M-87)

audit bellmoremerrick school

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87

DiNapoli Statement on the Passing of Reverend Dr. Calvin O. Butts III

… the following statement today on the passing of Rev. Dr. Calvin O. Butts III. “Reverend Dr. Calvin O. Butts III was a spiritual leader not only for … issued the following statement today on the passing of Rev Dr Calvin O Butts III …

https://www.osc.ny.gov/press/releases/2022/10/dinapoli-statement-passing-reverend-dr-calvin-o-butts-iii

Additional Resources – Information Technology Contingency Planning

… Security Division https://csrc.nist.gov/publications/sp New York State Office of Information Technology Services … United States Computer Emergency Readiness Team (US-CERT) https://www.us-cert.gov/ …

https://www.osc.ny.gov/local-government/publications/it-contingency-planning/additional-resources

Opinion 88-20

… in the opinion. COUNTIES -- Courts (authority to relocate family court) -- County Seat (effect of relocation of family court) COUNTY LAW, §216; NY CONST, ART III, §17: A county, by resolution, may relocate its family court from the unincorporated area of a town to a …

https://www.osc.ny.gov/legal-opinions/opinion-88-20

State Agencies Bulletin No. 1049

… may be used for affected employees that are to remain on the payroll or are rehired: DPD – Displ Dir Movement of … should be done using normal calculation methods based on the type of transaction; lateral, demotion, etc. Refer to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1049-information-regarding-processing-layoff-transactions-payserv

Opinion 95-31

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC OFFICERS AND EMPLOYEES -- Compensation (entitlement of incoming police chief where prior chief declined salary …

https://www.osc.ny.gov/legal-opinions/opinion-95-31

Opinion 94-4

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … superintendent must contain an original signature of the superintendent or may contain a signature affixed by a …

https://www.osc.ny.gov/legal-opinions/opinion-94-4

Opinion 95-2

… as a "pass through" to the customer of a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the exemption of Public Housing Law, §52. … cable television bill which is designated as a "franchise fee". You state that the city in which the cable company is …

https://www.osc.ny.gov/legal-opinions/opinion-95-2

Opinion 95-16

… PHRASES -- "Last preceding assessment roll" (meaning of for purposes of Education Law, §1908[1]) EDUCATION LAW, … of the apportionment. This is in reply to your request for our opinion as to the proper assessment roll to be used for the apportionment required by section 1908 of the …

https://www.osc.ny.gov/legal-opinions/opinion-95-16

IX.8.A Accounting for Federal Refunds – IX. Federal Grants

… AP as an adjustment voucher regardless of whether the grant award is open or closed with the federal agency or … on whether a different appropriation was used for the same grant or whether the federal agency allows a different grant to receive the refund. Often a federal agency will …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refunds