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Limitations – Police and Fire Plan
… from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in … of your FAS, and the amount of overtime is limited to 15 percent of your salary in any given year. Tier 6 If the … the Governor’s annual salary is excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more …
https://www.osc.ny.gov/retirement/publications/1512/limitationsLimitations – New Career Plan
… Tier 1 If your date of membership is June 17, 1971, or later, the wages in any 12-month period … more than 20 percent. Any amount in excess of 20 percent is excluded from the computation of your FAS. Also, payment … in your FAS calculation if: Your date of membership is before April 1, 1972; and Your FAS is based on the 36 …
https://www.osc.ny.gov/retirement/publications/1515/limitationsOpinion 2002-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … designated by the program sponsor, selected from a list of activities set forth in section 217(c). Section 217 … Law. October 17, 2002 Patricia Lamb McCarthy Deputy State Comptroller … Whether a fire district service award …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11Limitations – State Police Plan
… may be limited based on your tier. Earnings that exceed the limitation will not be included in your pension calculation. Tier 2 If the earnings in any year included in the FAE period exceed the average of the previous two years by more than 20 percent, the amount …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/limitationsLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… controls over the Department’s financial operations for the period January 1, 2013 through March 5, 2014. … the President to co-sign checks along with the Treasurer for amounts in excess of $500; the Secretary-Treasurer was …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Opinion 2002-8
… or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- Dissolution (when no … requirements, if the town board determines it to be in the public interest. Certified copies of the board's determination must be recorded in the county clerk's office and filed with the State …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 2000-12
Whether town board members are required to abstain from voting on resolutions setting salaries for family members who serve as various town officers
https://www.osc.ny.gov/legal-opinions/opinion-2000-12DiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… Irondequoit and Newburgh; as well as the village of Johnson City. “When seized property is missing, it can … documentation. Six law enforcement agencies (Hamburg, Johnson City, Madison County, Newburgh, Troy and Watertown) had vehicles listed in …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyOpinion 2002-14
… issues discussed in the opinion. CLAIMS -- Compromise and Settlement (incurrence of reasonable expenses to evaluate appropriateness of settlement) CONSTITUTIONAL LAW -- Gifts and Loans (work … property in connection with evaluating appropriateness of settlement) STATE CONSTITUTION, ARTICLE VIII, §1; VILLAGE LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 99-3
… is authorized to use foreign fire insurance tax moneys for the care and relief of disabled or indigent volunteer and … as a memorial in honor of the deceased firefighter, made for the purpose of lessening the grief of, or providing … such moneys as follows: ... Such taxes shall only be used for the care and relief of disabled or indigent volunteer and …
https://www.osc.ny.gov/legal-opinions/opinion-99-3West Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… for the period January 1, 2012 through September 30, 2013. Background The West Glens Falls Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mContract Advisory No. 19
… 340-S Attach copy of OSC non-approval notice Forward all above documents to OSC via established procedures* *In … in GFO Print and submit STS or AC 340-S Forward all above documents to OSC via established procedures Contract …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/19-go-live-guidance-contracts-requiring-osc-reviewSpencer-Van Etten Central School District – Financial Condition (2014M-233)
… Background The Spencer-Van Etten Central School District is located in the Towns of Baldwin, Chemung, Erin and Van … Danby and Newfield in Tompkins County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… adequate policies and procedures to ensure receipts from all events were deposited, and the treasurer did not … A faculty advisor improperly deposited the money from a number of fundraisers and end-of-year contests into …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… internal controls over claims processing and purchasing for the period July 1, 2010, to March 31, 2012. Background … members. The District’s budgeted general fund expenditures for the 2010-11 and 2011-12 fiscal years were $81.2 million … the claim being audited. The District purchased services for web hosting, spam, and virus filtering totaling $8,205 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andOpinion 2002-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in the opinion. PUBLIC CONTRACTS -- Award (of prime contract to construction manager) -- Coordination of Work (by … bidding requirements for political subdivisions in this State. General Municipal Law §103 provides that, except as …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 91-43
… of pre-audit functions) LOCAL LAWS -- Transfer of Function (town clerk's function in connection with … TOWN LAW, §119; MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), 23(2)(f): Statutory duties assigned to a town clerk relative to the audit of town claims may be …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… Purpose of Audit The purpose of our audit was to determine whether the District … ensure that District property was purchased and disposed of in a legitimate and cost-effective manner for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseSullivan County Industrial Development Agency – PILOT Program (2013M-161)
… The Sullivan County IDA (SCIDA) has established a Uniform Tax Exempt Policy for both general and specific-purpose …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programRed Hook Central School District – Follow Up (2007M-66-F)
… five elected members. Expenditures exceeded $46 million for the 2011-12 fiscal year. Results of Review Based on our …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-f