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Opinion 2006-7
… use monies paid to it under the contract to purchase and own ambulances used in connection with the provision of … ambulance district may use monies paid to purchase and own ambulances …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Opinion 89-15
… owned by the village fire department) VILLAGE LAW, §4-412: A village may not purchase liability insurance, nor agree to … of a fire district to purchase liability insurance to cover fire company vehicles). In addition, we have previously … Vale Fire Company, Inc. , 141 AD2d 509, 529 NYS2d 132; Cook v City of Geneva , 127 Misc 2d 261, 485 NYS2d 497; Cuddy …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Fiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfLaw Pertaining to SUNY Police Officers
… what Tier will I be in PFRS? I have a prior PFRS Tier 2 membership. If I transfer from ERS to PFRS, will I go back … the SUNY 403(b) Voluntary Savings Plans, can I transfer my membership into PFRS and continue to make voluntary … conveyed to agencies? 1 What is the appropriate membership application for University police officers hired …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersOpinion 96-4
… treasurer (Village Law, §4-408[1]) and may be invested only by the board of trustees or, if the board so delegates, … of the proceeds following the closing, we believe that the only purpose for paying an amount equal to the purchase price …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Partial Lump Sum Payment – State Police Plan
… your PLS along with your first pension payment, at the end of the month following your retirement month. Eligibility … for the PLS payment, you must: Retire under a special 20- or 25-year plan; Have been eligible to retire with a … Options* 1 5% 2 5 or 10% 3 5, 10 or 15% 4 5, 10, 15 or 20% 5 or more 5, 10, 15, 20 or 25% *A percentage of the …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentPartial Lump Sum Payment – Special 20- and 25-Year Plans
… your monthly benefit will be permanently reduced . For most members, you will receive your PLS along with your … the PLS payment, you must: Retire under a special 20- or 25-year plan; Have been eligible to retire with a service … 5, 10 or 15% 4 5, 10, 15 or 20% 5 or more 5, 10, 15, 20 or 25% *A percentage of the actuarial value of your retirement …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… and preservation of burial grounds for all not-for-profit cemetery corporations (cemeteries) in New York State. As … Law (Law), and under the supervision of the State’s Cemetery Board (Board), the Division works with cemetery officials on a wide range of issues, including the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followAccess Controls Over Selected Critical Systems
… over selected Office of Children and Family Services (OCFS) systems are sufficient to prevent unauthorized or … 1, 2016 through December 10, 2018. About the Program OCFS is charged with promoting the safety, permanency, and … adult protective services; and juvenile justice. OCFS owns approximately 60 computer systems, which are used …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsOpinion 91-58
Whether a city may conduct an advisory referendum on the question of whether to grant site plan approval and a favorable determination as to consistency with the local waterfront revitalization program for a tiretoenergy facility sought to be located at a particular site within the city
https://www.osc.ny.gov/legal-opinions/opinion-91-58Security and Effectiveness of Division of Criminal Justice Services’ Core Systems
… effectively, and available to continue processing in the event of a disaster or mishap that disables normal … Division systems are at risk for total data loss in the event of a regional disaster. ITS does not have an … Coordinate with the Division to develop and regularly test a comprehensive disaster recovery plan. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsDiNapoli: Unrestricted State Aid for Local Governments Failed to Keep Up With Inflation
… Unrestricted state aid for cities, towns and villages has remained flat or declined … York State Comptroller Thomas P. DiNapoli. When adjusted for inflation, unrestricted aid to local governments has … enacted. Because this aid can be used by municipalities for any governmental purpose, it is an important revenue …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-unrestricted-state-aid-local-governments-failed-keep-inflationNYS Common Retirement Fund Reports Estimated First Quarter Results
… three months of the fiscal year brought upheaval to the financial markets amid Russia’s invasion of Ukraine, rising … and transparency. Quarterly rates of return provide a snapshot of performance over three months and reflect a …
https://www.osc.ny.gov/press/releases/2022/08/nys-common-retirement-fund-reports-estimated-first-quarter-resultsState Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… include funding for new programs, some of which are funded only in FY 2023. Spending in FY 2023 will also include a …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… fund reserves totaling approximately $1.7 million were not supported by a plan or other documentation validating the … list disclosed that five of them valued at $6,000 were still in use at the District. Key Recommendations Identify …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… York State Village Law, Section 3-301. Seek competition for six professional services totaling approximately … job responsibilities. Use competitive methods such as RFPs or quotes to select professional service providers. …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92East Bloomfield Fire District – Financial Operations (2017M-154)
… 1, 2015 through February 23, 2017. Background The East Bloomfield Fire District is a district corporation of the State, distinct and separate from the Town of East Bloomfield, in Ontario County. The District is governed by an … East Bloomfield Fire District Financial Operations 2017M154 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Comptroller DiNapoli Releases School District Audits
… County) The board overestimated appropriations by a total of $3.5 million over three years and annually appropriated an average of $357,000 of fund balance that was not used to finance operations. The …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Fire Prevention, Safety and Control
… facilities. These inspections are conducted by fire safety experts from the Office’s Facilities Evaluation and …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-control-0Hoosic Valley Central School District – Financial Management (2014M-6)
… audit was to review the District’s financial operations for the period July 1, 2011 through August 31, 2013. … The Hoosic Valley Central School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer County and the Towns of Cambridge and Easton in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6