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Opinion 99-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … it is our opinion that the requirements of section 103 do not preclude a political subdivision from utilizing its …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Use of Electronic Benefit Cards at Prohibited Locations
… terminals throughout the State. The federal Middle Class Tax Relief and Job Creation Act of 2012 (Pub. L. 112-96, …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsDiNapoli Highlights Investment in Rochester Region Through State Pension Fund
… States and Latin America. With offices in New York and São Paulo, the firm has invested over $1 billion and completed …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-highlights-investment-rochester-region-through-state-pension-fundPreferred Source Contracting
… supply and competitive procurement methods. The Office of General Services (OGS) is the State’s central procurement … source member agencies and their private corporate partners, who must comply with regulations established by Law … reviews to monitor compliance. NYSID’s policy for awarding service contracts is designed to avoid the possibility of …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingOpinion 97-24
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Auxiliary (participation in service award program) VOLUNTEER FIREFIGHTERS -- Service … of an incorporated volunteer fire company located in a fire district may not participate in a service award …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Opinion 93-8
… and what procedures or indices will be used to compute the new rate. You have asked whether a variable rate bond or note … and what procedure or indices will be used to compute the new rate. In this regard, we note that, in our opinion, the …
https://www.osc.ny.gov/legal-opinions/opinion-93-8State Agencies Bulletin No. 503
… procedure for calculating promotions for PEF employees who have earned Longevity Lump Sum Payments. Affected Employees … by the Public Employees Federation (PEF) who are promoted on 9/14/04 and after. Effective Date(s) Date of Contract … must: Combine any Performance Awards that the employee may have received during the 12-month period prior to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/503-calculating-base-salary-pef-employees-who-have-been-promotedEligibility, the Benefit and Filing – Police and Fire Plan
… 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at least five years of service … early retirement with a reduced benefit between ages 55 and 62. Tier 5 and 6 Members: You must have at least five years of service …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingWithdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
Special 20 and 25Year Plan for PFRS Tiers 2 3 Article 11 5 and 6 under Sections 384 384d and 384e Withdrawing Your ContributionsMembership
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipState Comptroller Releases Municipal Audits
… government audits were issued. Auditors conducted reviews of 20 adopted budgets of various counties, cities, towns and … of the communities reviewed: Adequacy of 2021 Budgets – Town of Riverhead (Suffolk County) Town of Riverhead … 2021 adopted budget. Adequacy of 2021 Budgets – Town of Smithtown (Suffolk County) Town of Smithtown officials …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… one active bond and 15 active Payments in Lieu of Taxes (PILOT) agreements. AIDA also had approximately $1.3 … They also did not pursue recapture of sales and use taxes or termination of PILOTs and other financial assistance …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalSelected Aspects of Safety and Security in Subway Facilities
… focus. Security is concerned with protecting against harm caused by external factors, such as intrusion (a person entering an … to address issues such as crime and homelessness. MTA’s Office of Security is responsible for protecting all MTA …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesState Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the … and identify new ways to close these gaps without harming services, which would be counterproductive to the city, and …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetSelected Performance Measures (Follow-Up)
… in 1965. There are six agencies of the MTA: Bridges and Tunnels, MTA Construction and Development, Metro-North Railroad (Metro-North), Long … Island Rail Road (LIRR), New York City Transit (Transit), and MTA Bus Company (MTA Bus). (The latter four are the focus …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/selected-performance-measures-followState Agencies Bulletin No. 768
… received by Senate and Assembly Members each calendar year must equal the amount of their statutory salary, provided the Member serves the entire year. The total regular earnings received by Members who serve only part of the year must equal the appropriate prorated statutory salary, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/768-2007-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 861
… Purpose To inform the Senate and Assembly payroll offices of OSC’s automatic processing and to provide instructions for reporting transactions in Pay … the Earn Code RGS will not be processed. Agencies must not submit a transaction to remove an employee with a Pay Basis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/861-2008-year-end-adjustment-members-nys-legislatureNY-Sun Incentive Program
… the objectives required by the Public Service Commission for the NY-Sun Incentive Program (NY-Sun), including: … a commitment of $1 billion to stimulate the marketplace for solar energy in New York. NY-Sun aims to add more than … established 210 days as the expected time required for installers to complete most projects, and an extension …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/ny-sun-incentive-programState Agencies Bulletin No. 1682
… Purpose To inform agency payroll officers of the new procedure for how OSC will handle current year Social Security and/or Medicare (FICA) tax deficiencies for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1682-current-year-social-security-andor-medicare-tax-deficiencies-and-impactState Agencies Bulletin No. 1685
… Over40 Comp Time II Cash Out Affected Employees Employees in the following bargaining units who have opted to participate in the Over40 Comp Time II program: Administrative Services … BU05 Background Pursuant to a side letter contained in the 2016-2021 Agreements between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1685-2018-csea-and-pef-over40-comp-time-ii-cash-outOpinion 2000-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … in the opinion. MUNICIPAL FUNDS -- Mandatory Reserve Fund (need to establish when property sold was funded in part with … a county of its ownership interest in a civic center. Your letter indicates that the civic center was financed from …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10