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Limitations – Career Plan
… if: Your date of membership is before April 1, 1972; and Your FAS is based on the 36 months of earnings … immediately preceding your date of retirement. Tiers 2 and 3 If the earnings in any year included in the FAS period … vacation is not included in the calculation of your FAS, and the amount of overtime that can be included in your FAS …
https://www.osc.ny.gov/retirement/publications/1642/limitationsLimitations – Non-Contributory Plan with Guaranteed Benefits
… membership is before April 1, 1972; and Your FAS is based on the 36 months of earnings immediately preceding your date …
https://www.osc.ny.gov/retirement/publications/1513/limitationsLimitations – Basic Plan with Increased-Take-Home-Pay (ITHP)
… excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in … that can be included in your FAS calculation is limited to 15 percent of your salary in any given year. Tier 6 If the …
https://www.osc.ny.gov/retirement/publications/1511/limitationsLimitations – Police and Fire Plan
… the earnings in the preceding 12-month period by more than 20 percent. The amount in excess of 20 percent is excluded from the computation of your FAS. … exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 percent is excluded …
https://www.osc.ny.gov/retirement/publications/1512/limitationsLimitations – New Career Plan
… excluded 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 …
https://www.osc.ny.gov/retirement/publications/1515/limitationsOpinion 2002-11
… FIREFIGHTERS -- Service Award Programs (point accumulation for responding to both fire and ambulance calls) GENERAL MUNICIPAL LAW §217(c): For purposes of earning a year of firefighting service under … a fire district service award program that provides points for participation in department responses, a volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11Limitations – State Police Plan
… than 20 percent, the amount in excess of 20 percent is excluded from your FAE. Tier 5 If the earnings in any year … than 20 percent, the amount in excess of 20 percent is excluded from your FAE. Tier 6 If the earnings in any year … than 10 percent, the amount in excess of 10 percent is excluded from your FAE. …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/limitationsOpinion 2002-8
… than three years ago, no improvement has been constructed for the district or services provided by the district and no … a water district, which was properly formed in 1982 but for which no improvements were constructed, no services … improvement may have been constructed or service provided for the district at any time since the establishment of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 2000-12
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … GENERAL MUNICIPAL LAW §§801, 806: There is no provision in article 18 of the General Municipal Law (§800 et seq.) …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Lumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… County. The Department’s Executive Officers comprise the President, Vice-President and Secretary-Treasurer. The Department collected … two months of transactions. The by-laws require the President to co-sign checks along with the Treasurer for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Opinion 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 … agreement settling a contested or disputed claim or action is not prohibited by article VIII, §1 (see, e.g., …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14DiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… municipalities: Herkimer and Madison counties, the cities of Auburn, Elmira, Troy and Watertown; the towns of Hamburg, … property is missing, it can jeopardize the prosecution of criminal cases and could result in dangerous items, such as … listed in current inventory that were no longer in their possession, including a Ford Explorer, Dodge Durango, Jeep …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyOpinion 99-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … discussed in the opinion. FOREIGN FIRE INSURANCE -- Taxes (Exempt Volunteer Firemen's Benevolent Association (use of tax … prescribed by the special act (see, e.g., 1997 Opns St Comp No. 97-4, p 8; 1991 Opns St Comp No. 91-29, p 84; 1989 …
https://www.osc.ny.gov/legal-opinions/opinion-99-3West Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… Fire Company #1 is a volunteer organization located in the Town of Queensbury in Warren County. The Board of Directors, which is responsible for the Company’s … Company’s financial activities to the Board at the annual meeting. Ensure sufficient documentation, such as receipts …
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
… to represent the purchase order. SFS no longer allows the direct submission of purchase orders to OSC for review. To … GFO Print and attach STS or AC 340-S Forward documents to AG with request that transaction be forwarded to OSC …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/19-go-live-guidance-contracts-requiring-osc-reviewOpinion 2002-17
… prime contract to construction manager) GENERAL MUNICIPAL LAW §§101, 103: A firm may not be engaged both as construction manager to act …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Poughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… Purpose of Audit The purpose of our audit was to examine internal … The Poughkeepsie City School District is located in the City of Poughkeepsie, in Dutchess County. The District … which comprises five elected members. The District’s budgeted general fund expenditures for the 2010-11 and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andSpencer-Van Etten Central School District – Financial Condition (2014M-233)
… The Spencer-Van Etten Central School District is located in the Towns of Baldwin, Chemung, Erin and Van Etten in Chemung County; the Town of Cayuta in Schuyler County; the … Key Recommendations There are no recommendations as a result of this audit. … SpencerVan Etten Central School …
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)
… followed the established, informal procedures. A faculty advisor improperly deposited the money from a number of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mOpinion 91-43
… asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are …
https://www.osc.ny.gov/legal-opinions/opinion-91-43