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Opinion 91-47
… asked our opinion with respect to the appropriate fee to be charged by a Surrogate's Court upon the filing of an … Concerning the appropriate fee to be charged by a Surrogates Court upon the filing of an …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Oversight of Housing Discrimination Complaints
… and addressed housing discrimination complaints timely and in accordance with its policies and procedures and the … Human Rights Law (HRL). The HRL prohibits discrimination in housing based on age, race, lawful source of income, … protected classes. The HRL also prohibits discrimination in leasing and sales, including in advertisements and …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/oversight-housing-discrimination-complaintsAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… of Audit The purpose of our audit was to determine if access to the District’s financial software was appropriately … policies for adding, deleting or modifying individual access right to the financial system. District officials did … Develop policies for granting, changing and disabling access rights to the financial software system and assigning …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andVillage of Ellenville – Information Technology (2014M-278)
… 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has a population of approximately 4,100. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… Purpose of Audit The objective of our audit was to review ambulance service billing and collection procedures for the period June … Village of Alden Ambulance Service Billing and Collection 2016M321 …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
Arkville Fire District Internal Controls Over Financial Activities 2015M65
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Contributing Toward Your Retirement – Article 14 Benefits
… You are required to contribute 3 percent of your gross earnings toward your retirement benefits for 25 years … you make on or after October 1, 2013* are: Not reported as wages for federal income tax; Reported as wages for New York … paid by the Retirement System; and Calculated on your full gross reportable earnings, before any salary reductions for …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementColumbia County – Payroll (2014M-121)
… requirement that all employees complete and certify their hours worked on a time record. Payroll duties were not … system resulted in payments to part-time attorneys for hours not worked. The County does not have comprehensive … requirement that all employees complete and certify their hours worked on a time record reviewed by supervisors or …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Village of Northville – Joint Youth Activity Program (2016M-339)
… Purpose of Audit The purpose of our audit was to determine if the Village’s joint youth activity’s … has been established by the Village of Northville to operate youth development activities for children residing … Bank statements and reconciliations were not provided to the Commissioners to enable a proper review of financial …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Travel Advisory No. 5
… Subject: Section XIII.3 – Record Retention – Travel and Expense was updated. Guidance: The Office of the … updated Chapter XIII, Section 3 – Record Retention – Travel and Expense of the Guide to Financial Operations (GFO) … are now required to retain documentation supporting Travel and Expense transactions for six years. Online …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued. State Education Department: The Network for Children's Speech, Occupational & Physical … York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsDiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… the composition of the labor force and recent immigration enforcement actions by the federal government have the … spending, it also has a critical administrative and regulatory role through its Department of Buildings (DOB), …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsOpinion 2000-23
… to salary increase of additional amount received by other than next ranking subordinate) PUBLIC OFFICERS AND … EMPLOYEES -- Compensation (entitlement to salary increase by police chief of additional amount received by other than next ranking subordinate) WORDS AND PHRASES -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23RFQual #22-02 – Medical Examiner Management Services
… State and Local Retirement System and the Local Police and Fire Retirement System (“NYSLRS” or the “System”) and as … State and Local Retirement System and the Local Police and Fire Retirement System NYSLRS or the System …
https://www.osc.ny.gov/procurement/rfqual-22-02Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … waste, and abuse. The audit covers the period July 1, 2008 to August 14, 2013. Background New York State's executive … agency fees. As part of a statewide audit initiative to determine whether the use of travel money by selected …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Refunding Local Debt
… in the attached Debt Issuance Approval Request Form . Very truly yours, _________________________________ [Chief …
https://www.osc.ny.gov/debt/refunding-local-debtOpinion 89-43
… office of fire district treasurer may be abolished and replaced by an appointive office. Town Law, §174(2) … office of fire district treasurer may be abolished and replaced by an appointive office …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Available Options – New Career Plan
… the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon … any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions … for your lifetime. At your death, the unpaid balance of your accumulated annuity savings contributions will be …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsAvailable Options – Career Plan
… the same monthly amount you were receiving (without COLA) for life. If your beneficiary dies before you, all … to one-half of the amount you were receiving (without COLA) for life. If your beneficiary dies before you, all … the same monthly amount or one-half that amount (without COLA), depending on which option you elect, to your …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… the same monthly amount you were receiving (without COLA) for life. If your beneficiary dies before you, all … to one-half of the amount you were receiving (without COLA) for life. If your beneficiary dies before you, all … the same monthly amount or one-half that amount (without COLA), depending on which option you elect, to your …
https://www.osc.ny.gov/retirement/publications/1513/available-options