Search
Opinion 98-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (contract with a public authority for transportation of Medicaid clients) GENERAL MUNICIPAL LAW, §§99-r, 103; …
https://www.osc.ny.gov/legal-opinions/opinion-98-1State Pension Employer Contribution Rates Announced for 2020-21, Assumed Rate of Return Lowered
… year, for the past seven years, we’ve been able to lower pension contribution rates or essentially keep them flat,” … management and a diverse portfolio we have kept the state pension fund strong and one of the best funded in the nation. … the preparation of their budgets. Projections of required contributions vary by employer depending on factors such as …
https://www.osc.ny.gov/press/releases/2019/08/state-pension-employer-contribution-rates-announced-2020-21-assumed-rate-return-loweredState Agencies Bulletin No. 1598
… Purpose: The purpose of this bulletin is to inform agencies of PayServ changes that must occur when an employee is Retired and Rehired. Affected Employees: Employees that … Rehire Job Action and whose ORP or VDC Savings Plans panel is set to Elect are affected. Background: OSC has identified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1598-terminating-retirement-plans-active-employees-prior-job-action-retireOpinion 2000-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. FIRE DISTRICTS -- Establishment of (joint fire district when village is within two towns) TOWNS … Whether in the proposed formation of a joint fire district containing a village located within …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 88-41
… established by a town pursuant to a local law (1983 Opns St Comp No. 83-167, p 210, copy enclosed; Town Law, §§130[5], … North Hempstead , 118 AD2d 542, 499 NYS2d 161; 1986 Opns St Comp No. 86-75, p 119; see also 2 McQuillin, Municipal … City of Newburgh , 116 AD2d 396, 501 NYS2d 369; 1986 Opns St Comp No. 86-75, supra ; see also 2 McQuillin, Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 89-21
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Obstructions (cutting … center line of which forms the boundary between two towns in different counties, must be borne equally by the affected … town may maintain and repair a portion of the road located in the other town pursuant to an agreement with the highway …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Opinion 92-40
… operates a county-wide sanitary landfill and has imposed a system of charges for its use. You ask whether the county may …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Opinion 93-9
… for scholarship program) INSURANCE LAW, §§9104, 9105: The Florida Fire Department Volunteer Exempt Firemen's Benevolent … actual membership in the Association. You ask whether the Florida Fire Department Volunteer Exempt Firemen's Benevolent … special act (see 1982 Opns St Comp No. 82-334, p 424). The Florida Fire Department Volunteer Firemen's Benevolent …
https://www.osc.ny.gov/legal-opinions/opinion-93-9About the Retirement System – What Every Employer Should Know
… Retirement System (PFRS), created in 1966. NYSLRS is one of the largest public retirement systems in the world. The New York State Comptroller is the administrative head of NYSLRS. The New York State Retirement and Social Security … provide employer educational seminars covering a variety of subjects for your benefit and for your reporting staff who …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-systemManual Reporting – Enhanced Reporting
… report: Job data for status changes , for example, a leave of absence, a return from leave, military leave or … method is useful when you need to submit a small number of transactions, such as correcting previously submitted … (adjustments), or if you are only reporting a small number of employees. Please check Enhanced Reporting Resources for …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingOpinion 2006-6
… (authority to provide leave of absence to elected official) TOWN BOARD -- Powers and Duties (authority to … the supervisor generally may determine to take time off for personal reasons in his or her discretion. You ask … distinguish between elective and appointive officers. It is well-established, however, that an elected officer …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Town of Wellsville – Budgeting (2021M-112)
… report - pdf ] Audit Objective Determine whether the Town of Wellsville (Town) Board (Board) adopted structurally … Determine whether the Town of Wellsville Town Board Board adopted structurally balanced …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Compliance With the Enough is Enough Act (2017-S-38) 90-Day Response
To determine if the State Education Department and Division of State Police are complying with the requirements under the Enough is Enough Act.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s38-response.pdfSeaford Union Free School District – Capital Assets (2024M-112)
… 17, 2023 to review the District’s most recent inventory list. Understanding the Audit Area A capital asset is … procedures. As of July 17, 2023, the District’s inventory list of capital assets included 7,788 assets at a total cost … safeguarded against loss, misuse or theft. The inventory list did not include all necessary information to locate and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112Benefits Advisement Services for Individuals With Disabilities Seeking Employment
… 13, 2021. About the Program Working-age New Yorkers with disabilities participate in the work force at a rate of … was about 33 percent compared to about 75 percent for people without disabilities. Further, ACS data shows that … housing assistance, as suggested in the Report. Since WINR is only available to individuals working with an employment …
https://www.osc.ny.gov/state-agencies/audits/2021/07/20/benefits-advisement-services-individuals-disabilities-seeking-employmentTransportation – 2021 Financial Condition Report
… The State is responsible for maintaining more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated poor to fair decreased by 1.7 percent in 2020. In 2020, 54.8 percent of the State’s highway lane miles were rated good to excellent, a 1.0 percentage …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationDiNapoli: New York State Pension Fund and Coca Cola Reach Agreement on Executive Pay
… Coca Cola Co. will consider the wages it pays all of its employees when setting executive salaries, aiming to … alignment, State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), … many corporations target CEO compensation at the median of their peer group, certain companies have set their CEO's …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-new-york-state-pension-fund-and-coca-cola-reach-agreement-executive-payOpinion 94-4
… an original signature. You ask whether vouchers submitted for audit by a town highway superintendent must contain an … p 191). Since there is no requirement in section 118(1) for an original signature, it is our opinion that the … §119[1]). Finally, we note that because of the potential for theft or misuse, the use of signature stamps should be …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 89-60
… in the private business of performing home inspections for prospective purchasers of homes does not have a … benefit as a result of that contract. That interest is prohibited if the officer or employee, individually or as … the interest be disclosed in writing and included in the official record of the governing board's proceedings. …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 2002-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC … You ask whether a town may accept a gift of a privatelyowned family cemetery established during the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0