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Final Average Earnings
… who retire on or after: April 1, 2024, for Police and Fire Retirement System (PFRS) Tier 6. April 20, 2024, for Employees’ …
https://www.osc.ny.gov/retirement/members/final-average-earningsOpinion 94-2
… should be applied to 'persons' generally ... " (New York State Public Employees Federation v City of Albany, …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Basic Plan and Optional Rider Costs
Attachment from Payroll Bulletin No. CU-410
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-410-attachment.pdfShenendehowa Central School District – Longevity Payments (2023M-165)
… Central School District (District) officials ensured longevity payments for employees separating from service were … approved. Key Findings District officials did not ensure longevity payments for employees separating from service were … approved. District officials did not accurately calculate longevity payments for 26 of the 32 (81 percent) employees …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165DiNapoli: NYRA's Future Uncertain
… Terminal (VLT) revenue from Resorts World New York City Casino is directed to NYRA for enhanced purses, operational …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainOpinion 95-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … term "bank" as used in General Municipal Law, §§10 and 11 does not include State or federally chartered savings banks. … term "bank," as used in sections 10 and 11, is defined to mean a "bank as defined by the banking law or a national …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Opinion 88-61
… This opinion represents the views of the Office of the State Comptroller at the time it was … of school taxes without interest may be accepted as proof of the timely payment of such taxes. You informed us … of determining whether a certificate of mailing is acceptable as proof of the date of mailing of a petition for …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 94-4
… opinion. CLAIMS -- Audit (manner of execution of officer's statement) TOWN BOARD -- Powers and Duties (requiring … TOWN LAW, §118(1); GENERAL CONSTRUCTION LAW, §46: The statement of the officer whose action gave rise or origin to … a signature stamp affixed with the intent to execute the statement, unless the town board or town comptroller, as the …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 2000-22
… approve the contract or approve payments thereunder; (b) audit bills or claims under the contract; or (c) appoint an …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22State Agencies Bulletin No. 2337
… 361 of the Laws of 2022, which implemented the 2021-2026 Agreement between the State of New York and CSEA, provides …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2337-april-2025-civil-service-employees-association-csea-3-salary-increaseOpinion 88-69
… provided and financed on a town-wide basis (1980 Opns St Comp No. 80-85, unreported), town residents who also reside … or additional services, beyond the services already required under the town's contract. Otherwise, the village … would be paying under its contract for services already required to be provided to its residents under the town's …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Oversight of Chronic Absenteeism
… and reduce chronic absences. The Department also incorporated chronic absenteeism into its recently approved … will measure school climate and quality. The Department’s actions will require implementation over multiple years. … identified risks to the implementation of the Department’s chronic absenteeism initiatives that could negatively …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismOpinion 99-14
… of New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS 560, affd 66 NY2d 980, 499 NYS2d 395; Davis v Board of …
https://www.osc.ny.gov/legal-opinions/opinion-99-14CUNY Bulletin No. CU-382
… of the following: Code Narrative 403 TIAA Supplemental Retirement Annuity (CUNY)* 406 Strike/Discip Fine 409 CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-382-2006-2009-retroactive-salary-and-other-increases-cuny-ibtState Agencies Bulletin No. 2138
… Law, Article 8, Section 131 and the Division of the Budget Bulletin D-1148 provide for payment of performance … and Grade 668 positions who appear on a Division of the Budget (DOB) – Labor Relations approved Performance Advance … the agency must request approval from DOB as explained in Budget Bulletin D-1148 . If the full value is withheld, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2138-april-2023-managementconfidential-mc-performance-advancesXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… of the New York State Finance Law. After one year, stop payments are placed on the checks. On March 10th, the checks …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsOpinion 2001-1
… CONSTITUTIONAL LAW -- Gifts and Loans (authority to pay overtime compensation in excess of Fair Labor Standards … of their regularly established hours of employment. Under section 90, overtime may be at the basic pay rate "or at such … governments ( Garcia v San Antonio MTA , 469 US 528, 105 S Ct 1005, 83 L Ed2d 1016), New York State law applies in …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Opinion 99-15
… -- Taxes and Assessments (authorizing tax exemption) REAL PROPERTY TAXES AND ASSESSMENTS -- Exemptions (authority to provide solely because property not served by water or sewer system) SEWERS AND … SEWER SYSTEMS -- Financing of (authority to provide real property tax exemptions when property not served by water or …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 95-30
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … grants or bequests in the form of a true trust are subject to the "prudent investor" provisions of Estates, Powers and … by, a bank or trust company located and authorized to do business in this State. Such a time deposit account or …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Oversight of Water Supply Emergency Plans
… and other natural and man-made disasters and to develop strategies that may be used to protect the infrastructure …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plans