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Comptroller DiNapoli Releases Municipal Audits
… of financial activity to the board and has not filed the required annual financial report with OSC since 2008. Livonia … and does not maintain separate records of expenditures from these moneys. McConnellsville Fire District – Internal … Allegany Co Carle Place Water Dist Circleville Fire Comp Vil of Hempstead Hoags Corners Vol Fire Comp Humphrey FD …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Opinion 91-57
… if library moneys were deposited in and disbursed from the same bank account as village moneys. The treasurer … of those moneys in a separate fund (see also 1987 Opns St Comp No. 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86). … that, where separate bank accounts are not specifically required by State or local legislation, moneys in various …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Full- and Part-Time Service Credit – En-Con Police Officers Plan
… employer and work on a full-time, continuous basis, we calculate your retirement service credit by subtracting your beginning date of employment from the date you actually leave paid employment. Part-Time … days worked and salary to us. … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered …
https://www.osc.ny.gov/retirement/publications/1822/full-and-part-time-service-creditOpinion 89-17
… §3651: A school district may establish and expend moneys from a reserve fund for the payment of judgments and claims … proceedings without voter approval. 1984 Opns St Comp, No. 84-32 superseded. You ask whether 1984 Opns St Comp … was rendered, subdivisions (1) and (3) of section 3651 required voter approval to establish and expend moneys from …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Opinion 88-6
… to contribute to "defined contribution pension plan") CIVIL SERVICE LAW, §§200 et seq .; MUNICIPAL HOME RULE … Security Law. Section 113(a) prohibits municipalities from establishing a local retirement system for its officers … establish the type of plan at issue here (see 1981 Opns St Comp Nos. 81-337 and 81-338, pps 367, 370; cf. State Finance …
https://www.osc.ny.gov/legal-opinions/opinion-88-6CUNY Bulletin No. CU-809
… Association (2022-2027), multiple retroactive pay raises from 2021 through 2024 have been authorized. Effective Dates: … this listing to CUNY as of close of business Friday, 01/10/2025. Retroactive Processing OSC Actions - Automatic … and OT at 1.5 CUNY 40 hr (Earnings Code OTE), resulting from payment of the Blue and White Collar General Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-809-city-university-new-york-cuny-2021-2024-retroactive-blueOpinion 97-9
… for article 18 purposes (see, e.g., 1991 Opns St Comp No. 91-48, p 132; 1988 Opns St Comp No. 88-68, p 135; … 531, 471 NYS2d 521). The courts, however, have refrained from invalidating the actions of a municipal board on the … than speculative and, therefore, disqualification was not required. Accordingly, in this instance, since one board …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 96-5
… discussed in the opinion. FEES -- Court Fees (exemption from when counsel to Motor Vehicle Accident Indemnification … unless a statute expressly so provides (see 1988 Opns St Comp No. 88-38, p 75; 1983 Opns St Comp No. 83-20, p 22). … 5225, supra , would apply generally to the fees which are required by section 8022(b) of the CPLR. While it is clear …
https://www.osc.ny.gov/legal-opinions/opinion-96-5State Agencies Bulletin No. 2161
… to inform agencies of the New Locked Query (LQ_TAX_NEW_W4_REQUIRED) to help them identify employees who require a new … status, along with optional adjustments, will be used to calculate the amount of wages that will be subject to Federal … that meet the below criteria should have a Form W-4 from 2019 and prior: Have a Form W-4 that was filled out in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2161-locked-query-identify-employees-who-require-new-form-w-4-employeesOpinion 2007-1
… Municipal Corporation Law, §32.04[1][b]; 1992 Opns St Comp No. 92-33, p 84). Generally, services held to be within … for physically and mentally disabled individuals to and from certain day treatment programs may fall within the … of a professional service, that: drivers and aides were required to interact with, and note changes in the behavior …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1State Agencies Bulletin No. 2043
… contributions, prior year arrears deductions withheld from employee paychecks will be reported to NYSTRS on a … and the prior year arrears under deduction code 516. To calculate the Goal Amount, add the “Plan Contr” column amount … page prior to adding the arrears deduction. Agencies are required to enter Deduction transactions into PayServ on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2043-new-prior-year-arrears-deduction-code-members-new-york-state-teachersState Agencies Bulletin No. 1828.1
… for the salary increase until the employee returns from leave. Note: Hourly employees with an hourly rate that … Automatic Retroactive Processing OSC will automatically calculate retroactive adjustments for regular earnings and … employee is eligible. Any additional adjustment that is required due to the increased biweekly stipend amount that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18281-retroactive-salary-increases-arbitration-eligible-bu01-and-nonFull- and Part-Time Service Credit – Regional State Park Police Plan
… employer and work on a full-time, continuous basis, we calculate your retirement service credit by subtracting your beginning date of employment from the date you actually leave paid employment. Part-Time … days worked and salary to us. … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered …
https://www.osc.ny.gov/retirement/publications/1867/full-and-part-time-service-creditOpinion 88-55
… pertaining to receipt and expenditures of the proceeds from fire protection contracts and fund raising to the … Not-For-Profit Corporation Law, §1402[e][1]; 1987 Opns St Comp No. 87-73, p110; 9 Opns St Comp, 1953, p 353). This is … from which it was derived, that the chief "shall, whenever required by the board of fire commissioners , report to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Other Bulletin No. 68.1
… Service Law Section 130.3(c) in CSEA bargaining unit 97 from 08/02/2022 through 03/30/2023 . Employees with an … Calculation of Signing Bonus Payment Amount Employees’ Comp Rate Code and work percent on 03/30/2023 determines the methodology used to calculate the Signing Bonus payment amount. Note: The Comp …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-681-state-university-construction-fund-scf-civil-serviceOther Bulletin No. 68
… Service Law Section 130.3(c) in CSEA bargaining unit 97 from 08/02/2022 through 03/30/2023 . Employees with an … Calculation of Signing Bonus Payment Amount Employees’ Comp Rate Code and work percent on 03/30/2023 determines the methodology used to calculate the Signing Bonus payment amount. Note: The Comp …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-68-state-university-construction-fund-scf-civil-serviceAccounts Payable Advisory No. 50
… An early payment discount is an incentive (in the form of a reduction of the invoice amount) offered by a vendor to an agency for making a payment before it is due. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsState Agencies Bulletin No. 2165
… Comp Rate Code is 21P, ANN or CAL and work percent is 100% on 10/12/2023 (Administration) or 10/19/2023 … (Mil Stip) whose Comp Rate Code is BIW and work percent is 100% on 10/12/2023 (Administration) or 10/19/2023 … Comp Rate Code is 21P, ANN or CAL and work percent is 100% on 10/12/2023 (Administration) or 10/19/2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2165-public-employees-federation-pef-2023-non-pensionable-lump-sum-paymentOpinion 89-28
… the advance planning of capital improvements (30 Opns St Comp, 1974, p 180; 1976 Opns St Comp No. 76-1247, … section 99-d. Therefore, the cost of the study may be paid from the town general fund. To the extent that the planning … map and plan include water facilities in excess of those required for the proposed district or extension. The …
https://www.osc.ny.gov/legal-opinions/opinion-89-28State Comptroller DiNapoli Releases State Audits and Examinations
… LLP (2016-S-8) LI Bone and Joint routinely waived Empire Plan members' required out-of-pocket cost-sharing obligations for services … HealthCare (United) to process and pay medical claims from health care providers for services provided to Empire …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations