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City of New Rochelle - Elevator Inspections (2018M-62)
Determine whether City Bureau of Buildings officials ensured that elevators were inspected as required by code or local law, as applicable.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-rochelle.pdfOpinion 2010-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PARKS AND … §7-730 [4] [b]; see also Twin Lakes Development Corp . v Town of Monroe , 1 NY3d 98, 769 NYS2d 445, cert denied 541 US … 2d 469, 124 S Ct 1883; Bayswater v Planning Board of the Town of Lewisboro , 76 NY2d 460, 560 NYS2d 623). 1 The …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 88-40
… COOPERATION - Municipal Funds (allocation of moneys held for joint service); (audit of claims for joint service) -- Youth Programs (delegation of control … in a joint service need not be directly responsible for the immediate control and supervision of a joint service, …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Opinion 88-22
… cost of construction of park facilities undertaken solely for the purpose of increasing the possibility of obtaining state and federal aid for a sewer district project may not be included as part of … treatment plants in two sewer districts and has applied for State and Federal aid in connection with the projects. In …
https://www.osc.ny.gov/legal-opinions/opinion-88-22What is a Defined Benefit Plan?
… several advantages over the 401(k)-style plans offered by many private employers. Perhaps the greatest benefit is that, … a monthly pension payment for the rest of your life. How Defined Benefit Plans Work Defined benefit pension plans, … to an individual retirement account, and the money in the account is invested. Though the plan may offer …
https://www.osc.ny.gov/retirement/members/defined-benefit-planSUNY Bulletin No. SU-264
… 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. Yonkers Flat Rate Withholding is 1.61135% for Yonkers residents and 0.50% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-264-2017-united-university-professions-uup-600-lump-sumOther Bulletin No. 22
… Purpose To provide the State University Construction Fund instructions for … code must be evaluated and if an update is required, the new increment code must continue to reflect payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-22-october-2014-state-university-construction-fund-scf-civilOther Bulletin No. 13
… of the LLS payment for eligible employees in Bargaining Unit 97 Affected Employees Longevity-eligible employees in … Taxes and Deductions This payment is subject to Federal, State, and local income taxes and Social Security/Medicare …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-13-october-2010-suny-construction-fund-longevity-lump-sumTown of Smyrna – Claims Audit Process (2022M-161)
… $4,246 in fuel costs (9 percent) if they had used the New York State Office of General Services (OGS) contract …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Town of Smithville - Annual and Claims Auditing (2020M-41)
… Determine whether the Board annually audited the records of Town officers and audited claims before payment. Key Findings The Board did not annually audit the records of the Supervisor or Town Clerk. The Board did not perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41State Agencies Bulletin No. 969
… Severance Program payment. Affected Employees Selected full time CSEA, PEF or M/C employees in Executive Branch …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/969-executive-voluntary-severance-program-payments-second-installmentState Agencies Bulletin No. 947
… eligibility requirements relating to annual income and family size are met. Eligible employees have the option … file a new form with their employer. The 2010 Form W-5 and instructions can be obtained from the IRS website at … OSC will update the employee’s Federal Tax Data pages and remove the Advance Earned Income Tax Credit. This may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/947-agency-instructions-employees-who-claim-advance-earned-income-tax-creditSherman Central School District – Claims Audit (2024M-92)
… Key Findings The claims auditor does not meet the Board of Education’s (Board) minimum qualifications for the … she needed to confirm claims complied with, was unaware of how to properly perform her job duties and did not … policies. 170 paid claims totaling more than $1.2 million were not properly authorized and approved. 81 claim …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Town of Pitcairn – Claims Auditing (2024M-69)
… totaling $38,138 were paid without evidence of an audit and 26 claims totaling $15,593 did not include adequate … purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim totaling $99,691 were approved by the … The Board improperly donated $1,500 to a volunteer group and paid utility bills totaling $811 for a private …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Pavilion Central School District – Claims Audit (2024M-108)
… officials paid more for goods and services than necessary. Of the 324 claims we reviewed totaling approximately $1.4 … that, if implemented, will improve the effectiveness of the District’s claims audit process. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Opinion 95-10
… described in section 291(1). This is in response to your request concerning the town board's responsibility under the …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Opinion 88-32
… may determine to place an advertisement in a newspaper for the purpose of informing the public of the name, office, … we note that there is no express statutory authority for a town clerk to place or cause to be placed an … a necessary incident to a town's power to incur expenses for the publication and distribution of reports relative to …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 92-39
… of good drinking water and that tenants may indirectly pay for water through increases in rents. Subsequently, …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Opinion 91-48
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts (planning … proceedings (see, e.g., Cahn , supra ). Not every private business relationship between a municipal board member and a … participating in the proceedings. November 13, 1991 Thomas J. Egan, Esq., Town Attorney Town of Woodbury … Whether a …
https://www.osc.ny.gov/legal-opinions/opinion-91-48New York State Comptroller Thomas P. DiNapoli Statement on the Passing of Vincent Graber
… garnered great respect from his colleagues on both sides of the aisle. He will be missed. He was a powerful voice for … as the infant car seat law and the seat belt law, both of which served as national models. I offer my heartfelt … garnered great respect from his colleagues on both sides of the aisle …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-vincent-graber