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Opinion 98-20
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE COMMISSIONERS -- Powers and Duties (establishment of minimum service requirement for …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 97-1
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Powers and Duties (participation in county workers' compensation self-insurance plan) WORKERS' … COMPENSATION -- County Self-Insurance Plan (participation in by village housing authority) WORKERS' COMPENSATION LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 90-62
… LAW, §32: An elected town superintendent of highways who is physically unable to perform the duties of his office is … and receive his salary, unless the superintendent is removed from office pursuant to Public Officers Law, §36, or a …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Opinion 90-55
… GENERAL MUNICIPAL LAW, §207-c; VILLAGE LAW, §8-800: A village which abolishes its police department remains … whether a village which abolishes its police department is still required to pay a police officer injured in the line … held that a police officer sustaining a service-related injury is statutorily vested with benefits under section …
https://www.osc.ny.gov/legal-opinions/opinion-90-55IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… and returns via the Payment Management System (“PMS”) draw system. Please note that while an agency might consider … been closed out by the awarding agency in the applicable draw system. If the award is open in the PMS, and OSC draws … is for a refund to be issued separate from the normal draw process, this needs to be communicated to …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsState Agencies Bulletin No. 2104
… agencies of the updated IRS (Internal Revenue Service) tax withholding requirements for 2023 and other tax related … use the Percentage Method on an Annual payroll period for income tax withholding purposes. Agency Actions: Agencies … information. New York Tax Withholding Rates 2023 New York State, New York City and Yonkers withholding tax tables have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023Opinion 88-45
… date. Although the bank has referred to its plan as "a simple line of credit", it has also advised the county that … We, accordingly, conclude that a line of credit is not an authorized type of municipal debt (see 1982 Opns St Comp … such notes are issued. Section 28.00 also provides that an installment of not less than fifty per centum of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-45State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Odessa – … more than $2.5 million of the component and participating school districts’ surplus funds over the last three school years. Afton Central School District – Fund Balance …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 2243.2
… – (indicates if the request failed due to insufficient funds) Date Processed – (date the reversal of funds was successfully recovered) ** Please Note: If an … AC230, includes all instances where OSC is holding funds but no correct AC230 worksheet has been received. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-reportBovina Fire District – Fund Balance (2015M-138)
… and separate from the Town of Bovina, and is located in Delaware County. The District is governed by an elected … for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written long-term …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Town of Seneca Falls - Information Technology (2018M-218)
… to adequately address acceptable computer use, user access rights, disaster recovery, password security management, data … to adequately address acceptable computer use, user access rights, disaster recovery, password security management, data breach notification and backups. Ensure the access rights for users no longer employed are revoked. Provide …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Northville Central School District - Extra-Classroom Activity Collections (2018M-272)
… than supported. One club used $2,000 of collections to make a cash payment to a vendor rather than following the disbursement process. … remitted for deposit and that cash is not directly used to pay bills rather than following the disbursement process. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsConesus Volunteer Fire Department – Financial Controls (2014M-42)
… The Conesus Volunteer Fire Department is a volunteer organization located in the Town of Conesus in Livingston …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Village of Walden – Financial Condition (2017M-255)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Village … 1, 2016 through September 19, 2017. Background The Village of Walden is located in the Town of Montgomery in Orange …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Half Hollow Hills Community Library - Fund Balance (2018M-127)
… 72 percent of operating expenditures, and the Library has no plan for the use of these surplus funds. Key …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127More About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… This retirement plan summary describes the benefits available to Tier 1, 2, … Retirement System members covered by the Non-Contributory Plan. (There is no Tier 4 in the Police and Fire Retirement … the Comptroller of the State of New York, administers this plan. Our main office is in Albany, New York. This …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planMore About This Retirement Plan – Regional State Park Police Plan
… This retirement plan summary describes the benefits available … Retirement System members covered by the Regional State Park Police Retirement Plan. (There is no Tier 4 within the …
https://www.osc.ny.gov/retirement/publications/1867/more-about-retirement-planState Agencies Bulletin No. 1060
Processing of Garnishment Refunds
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsPatchogue-Medford Union Free School District – Budget Review (B7-13-1)
… are reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt … There are no recommendations in this budget review letter. … PatchogueMedford Union Free School District Budget …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Lake Placid Central School District – Claims Auditing (2016M-84)
… $18.1 million. Key Findings The Business Manager prints signed checks prior to the claims auditor’s audit and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84