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Opinion 2002-8
… constructed and no debt outstanding) TOWN LAW §§195, 202-c: When a water district was established more than three … and, if so, pursuant to what procedures. Town Law §202-c(2) contains pertinent provisions relative to the dissolution of town water districts. Section 202-c(2) provides that, whenever the town board of any town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Unified Court System Bulletin No. UCS-165
… Purpose To explain procedures for processing Judicial Supplemental Support Allowance … Supplemental Support Fund provides judges with payments for services and goods to support them in the performance of … to the 2011 Judicial Supplemental Support Fund booklet for eligibility criteria and additional payment information. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-165-2011-judicial-supplemental-support-allowanceAvailable Options – Career Plan
… initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an actuarial term for the … you will receive your initial value amount and more in your monthly retirement benefit. However, if you die after … depending upon which option you elect, payments in the same amount you were receiving (without COLA) will be …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – New Career Plan
… initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an actuarial term for the … you will receive your initial value amount and more in your monthly retirement benefit. However, if you die after … depending upon which option you elect, payments in the same amount you were receiving (without COLA) will be …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsOpinion 92-34
… This opinion represents the views of the Office of the State … or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Mandatory Surcharge … or a court result in a finding of liability, or conviction for the violation of any statute, local law, ordinance or …
https://www.osc.ny.gov/legal-opinions/opinion-92-34Opinion 92-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … has a paid subscription. In 1988 Opns St Comp No. 88-28, p 51, we concluded that a publication must be a "newspaper" …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Practices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… and fines and fees collected were appropriately accounted for. The audit covered the period January 1, 2013 to December … by State legislation in July 1985 to provide a forum for processing and adjudicating summonses for violations of NYC Transit (Transit) rules governing …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesOpinion 95-16
… LAW, §1908(1): A central high school district is required to apportion expenses among the school districts therein on … roll as of the date of the apportionment. This is in reply to your request for our opinion as to the proper assessment roll to be used for the …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 94-5
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … Home Rule Law, §10[1][ii][d][3][4]; see 1992 Opns St Comp No. 92-56, p 134). The conclusion that section 116(13) … abuse at the expense of town taxpayers" (1980 Veto Message No. 93). The 1982 amendment, which eliminated the reference …
https://www.osc.ny.gov/legal-opinions/opinion-94-5DiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… services are provided in a cost-effective manner without excessive use of overtime.” Most of the state’s overtime in … new hiring between Jan. 1, 2012, and Jan. 1, 2021. After a low for this period of roughly 5,700 in 2012, new hires …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021DiNapoli: New Yorkers’ Debt on the Rise
… the onset of the pandemic in 2020. We’re seeing debt rise for New Yorkers with student loans, mortgages and credit … consequences. I urge policymakers to improve access for individuals and families to financial education … totaled $15.6 trillion with New York households accounting for $869.4 billion, or 5.6%, of the national total, ranking …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseDiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… New York State Comptroller Thomas P. DiNapoli today announced … Fiscal Year 2023-24 will increase from 11.6% to 13.1% of payroll for the Employees’ Retirement System (ERS) and … death benefits to their survivors. “The state pension fund’s performance in the fiscal year that ended March 31 was …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024XII.8.E Payment Assignments – XII. Expenditures
… of the State Comptroller (OSC) within 20 days of the date of assignment, and (ii) the originating agency approves … for which the owner is obligated, and also means any obligation of the owner incurred in connection with the … to review the assignment and to advise the Offset Unit on the purpose of the assignment. Agency managers are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… POLICIES Business Units must use the Invoice Lines section of the voucher in the Statewide Financial System (SFS) to … 5.E – Processing Payments Against a Purchase Order of this Chapter). using the invoice description field to … Invoice Lines to enter two Invoice Descriptions (i.e., “pens” in the first Invoice Line, “pencils” in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsSUNY Bulletin No. SU-299
… checks in April 2013, Legislation required the employee contribution rate to be based on the employee’s annual wage. Once a Tier 6 … SUNY TIER 6 6PCT Effective Dates Changes will take effect for the paycheck dated February 3, 2021. Eligibility Criteria …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-299-two-year-look-back-tier-6-suny-optional-retirement-planControls Over Capital Improvements at City-Owned Homeless Shelters
… fiscal oversight of the homeless shelters. Governed by a "right to shelter" mandate, the City provides temporary … advised us that each project is prioritized based on safety, stability of the infrastructure, and cosmetic … some projects in our sample, such deteriorating conditions forced homeless adults and families to relocate to other …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersCUNY Bulletin No. CU-689
… Purpose The purpose of this bulletin is to explain agency procedures for … Employees CUNY employees in the Skilled Trade titles of Oiler, Stationary Engineer, and Senior Stationary Engineer … provides for retroactive pay rate increases to the hourly rates effective July 1, 2017, July 1, 2018 and August 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-689-cuny-retroactive-pay-rate-increases-oiler-stationaryState Agencies Bulletin No. 1860
… be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsDiNapoli Op-Ed in Democrat & Chronicle Calls for Swift Action to Address Growing Food Insecurity
… Rochester Democrat & Chronicle published an op-ed from New York State Comptroller Thomas P. DiNapoli highlighting … the urgent need to help the growing number of New Yorkers going hungry in the wake of the economic damage … and must address right now. Let’s feed our children, and all those battling hunger, through this crisis and beyond. …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-op-ed-democrat-chronicle-calls-swift-action-address-growing-food-insecurityDiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… in poverty, individuals with disabilities, and aging New Yorkers are among those who may suffer the loss of … costs of fighting the coronavirus,” DiNapoli said. “New York is facing an unprecedented public health and fiscal … to come. As reports by my office have repeatedly shown, New York ranks first among the small group of states that …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlook