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Opinion 88-52
… a not-for-profit corporation which purchases real property from county) -- Interest in Contract (community college … corporations) -- Disclosure of Interest (when required) COMMUNITY COLLEGES -- Conflicts of Interest … employees (General Municipal Law, §800[5]; 1983 Opns St Comp No. 83-6, p 6; see also People v Wendel , 116 Misc 2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Examples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright … Fiduciary Funds December 31, 2002 Employee Retirement Plan Private-Purpose Trusts Agency Funds ASSETS: Cash … individual pension plans and external investment pools are required to be presented in the notes to the financial …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsOpinion 89-28
… authorize the expenditure of available general town funds to pay for the advance planning of capital improvements. If … between proposed and existing districts. This is in reply to your inquiry concerning the financing of a proposed town … study can be paid out of general town funds. You also ask how the cost of the new storage tank may be allocated. …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Message from the Comptroller – 2021 Financial Condition Report
… impact of the economic shutdown on the State’s financial plan was sudden and dramatic; ultimately, historic federal … transit and social assistance. Critically, the financial plan depends on more than $27 billion of COVID-19 stimulus … It highlights major issues in programmatic areas ranging from public health to public safety, energy and the …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptrollerUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… with the date of the service on the claims, and to calculate the corresponding financial impact. The audit … district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering … Plan members. Members may also choose to receive services from out-of-network providers. United’s reimbursement for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsOpinion 95-1
… -- Officers and Employees (municipality's responsibility to pay health care costs) INSURANCE -- Health Insurance (municipality's responsibility to pay health care cost of urban renewal agency employees) … MUNICIPAL CORPORATIONS -- Powers and Duties (contribution to urban renewal agency for health care benefits) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-95-1State Agencies Bulletin No. 1043
… of Columbia VA -- Virginia CA -- California FL -- Florida GA -- Georgia MA -- Massachusetts MD -- Maryland NJ -- New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1043-form-w-2-wage-and-tax-statement-calendar-year-2010State Agencies Bulletin No. 950
… of Columbia VA -- Virginia CA -- California FL -- Florida GA -- Georgia MA -- Massachusetts MD -- Maryland NJ -- New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/950-form-w-2-wage-and-tax-statement-calendar-year-2009State Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… proposals at three other companies won significant support from shareholders, State Comptroller Thomas P. DiNapoli, … Airbnb Inc., and DraftKings won high levels of support from outside shareholders. Corporations face legal, … two companies where the Fund previously received a withdrawal agreement, but the companies still have …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureOversight of Mitchell-Lama Application Fees
… order on the waiting list, which is updated to reflect the withdrawal, rejection, and approval of applicants. … waiting lists, and managing agents are collecting fees from hundreds of applicants. However, few of these applicants … applicant status that could preclude eligible applicants from obtaining scarce housing units and, conversely, could …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesOpinion 2000-9
… PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to make payment pursuant to performance evaluation program) WORDS AND PHRASES -- … development agency may not determine at the end of a year to provide additional compensation as an "after-the-fact" …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9State Agencies Bulletin No. 619
… who were moved into a Management Confidential position from another bargaining unit where the salary reconstruction … [Institution]). DOB Actions DOB-approved salary plans are required to facilitate payment of Performance Advances for … Retroactive Calculations The payroll system will calculate the retroactive adjustment for all salary changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/619-restoration-2003-management-confidential-mc-performance-advancesState Agencies Bulletin No. 2261
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … effective dates: Comp Rate Code Payment Effective Date CAL 09/01/2024 21P The Contract Begin Date based on the … the information on the Job Data row(s). Submit a Position Change Request to the Position Management Unit if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2261-september-2024-public-employees-federation-pef-performance-advances-andOpinion 95-23
… presenting the claim. The primary purpose of the voucher required by section 118(1) is to give the town board or the … comptroller the information necessary to audit a claim as required by section 119 of the Town Law (34 Opns St Comp, 1978, p 168; 1971 Opns St Comp No. 71-659, unreported). …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 88-9
… TOWN LAW, §§202-b, 215[5], 216: A town board may delegate to a separate board of commissioners of a water district … governed by article 13 of the Town Law the authority to purchase real property in connection with an increase or improvement of facilities. Prior to such delegation, the town board must call and conduct a …
https://www.osc.ny.gov/legal-opinions/opinion-88-9State Agencies Bulletin No. 2129.2
… service as stated in Civil Service Law Section 130.3(c) from 08/02/2022 through 03/31/2023. Employees who retired … percent on 03/31/2023 determines the methodology used to calculate the Non-Pensionable Lump Sum Payment amount. Note: … of overtime. Therefore, an overtime adjustment is required for all overtime hours earned between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21292-civil-service-employees-association-csea-non-pensionable-lump-sumState Comptroller DiNapoli Releases Municipal Audits
… The board and officials also did not properly monitor to ensure the annual report filed with the New York State … Office of the State Comptroller was accurate with respect to job performance, sales tax exemptions and payment in lieu … New York State Town law by authorizing the supervisor to pay all expenditures without prior audit. The board did …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsOpinion 91-43
… §§10(1)(ii)(a)(1), 23(2)(f): Statutory duties assigned to a town clerk relative to the audit of town claims may be transferred to another … and to be stamped or otherwise marked with the date of presentation; filing audited claims in numerical …
https://www.osc.ny.gov/legal-opinions/opinion-91-43State Agencies Bulletin No. 1273
… units who have opted to participate in the Over40 Comp Time II program: Administrative Services BU02 … Services BU05 Background In accordance with the Over40 Comp Time II program negotiated with CSEA and PEF, employees … salary at the time of liquidation. Employees are not required to be currently enrolled in the Over40 Comp Time II …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1273-2013-csea-and-pef-over40-comp-time-ii-cash-outOpinion 2005-2
… recipient of the foreign fire insurance tax monies is required, in turn, to distribute the amount received to the … Law §§9104[a][4]; 9105[d][2][E]; see also 1989 Opns St Comp No. 89-53, p 120). Sections 9104 and 9105 provide that … 2 This requirement, however, does not preclude a company from paying all or a portion of the tax to the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2