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Center Moriches Fire District – Fiscal Transparency (2025M-113)
… known as the AFR. The board of fire commissioners is responsible for overseeing the general management and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Facilities Planning Bureau Project Review
… define a reasonable time period to review a project. As of August 2018, the Bureau estimated a lag time to begin its …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… April 30, 2014. Background The Hauppauge Fire District is a district corporation of the State, distinct and separate … of Smithtown and Islip in Suffolk County, in which it is located. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Seized Assets Program
… with complete and/or updated information, including case disposition status, number and value of assets, and …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programOpinion 90-25
… STATE CONSTITUTION, ART. VIII, §1: A fire district is not obligated to compensate a private water-works … p 345 are superseded to the extent inconsistent. This is in response to your inquiry concerning payments to a … became operational. You ask whether the fire district is obligated to pay the water-works corporation for the …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Sample Section 45 Document
An example of a notice for an employee to acknowledge right to NYSLRS membership pursuant to Section 45 of the New York State Retirement and Social Security Law.
https://www.osc.ny.gov/files/retirement/employers/pdf/emp-reporting-section-45-sample.pdfUnclaimed Court Funds
Under Article VI of the New York Abandoned Property Law (APL), any money paid into the courts which has remained with a County Treasurer or the Commissioner of
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/court-funds.pdfUnclaimed Public Assistance
Sections 152-b and 360 of New York’s Social Services Law provide that any surplus funds remaining after the recovery of cost for public assistance and care shal
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/public-assistance.pdfPrivacy and Links Policy
… Introduction The Office of the State Comptroller is committed to protecting your privacy when you access our … information technology assets. The information that is available to us from your visit to this website depends … without user consent if the collection or disclosure is: (1) necessary to perform the statutory duties of the …
https://www.osc.ny.gov/online-services/privacy-and-links-policyOpinion 2007-3
… GENERAL MUNICIPAL LAW §207-m: A village chief of police is not entitled to benefits under General Municipal Law … ranking subordinate in the village police department who is in a bargaining unit has not been increased on or after August 2, 1999. This is in reply to your inquiry concerning the requirements for …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3Transferring or Terminating Your Membership
… Online account . From your Account Homepage, go to the ‘My Account Summary’ area and click “Reinstate a Previous … a rollover from a qualified plan or paid in a lump sum payment. If you retire without paying your mandatory … Sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipDiNapoli: Tax Cap Remains at 2% for 2025
… Property tax levy growth will be capped at 2% for 2025 for local governments that operate on a calendar-based … DiNapoli’s office calculated the 2025 inflation factor at 3.30% for those local governments with a calendar fiscal … Property tax levy growth will be capped at 2 for 2025 for local governments that operate on a …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025Oversight of the Early Intervention Program (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followUnified Court System Bulletin No. UCS-319.1
… Bulletin UCS-319 . Purpose: The purpose of this bulletin is to explain OSC’s automatic processing of the April 2022 … prorated amount if they meet the following criteria: Is a uniformed officer in a Security Series title other than … Security Series in the fiscal year for which eligibility is being determined; and Have received a performance rating …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3191-retroactive-april-2022-ucs-sled-payment-increaseAudit Committee Charter Guidance and Template
… establishing an audit committee charter. A sample charter is provided at the end of this guidance. This sample charter … resolution of the board. The role of the audit committee is to assist and advise the board on issues relating to the … board members, if the board deems that such composition is advisable to provide the requisite accounting, auditing …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateHillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… of approved checks, the risk of unauthorized disbursements is increased. The report includes three recommendations that, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111Avoca Central School District – Payroll (2025M-14)
… contracts and board-established rates. The payroll clerk is responsible for entering and adjusting employee salary, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed … Treasurer. The District authorized the District Clerk to sign checks in the Treasurer’s absence. However, Education … discontinue the practice of allowing the District Clerk to sign District checks as the primary, and sole, signatory. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366DiNapoli: MWBE Participation in the State’s Pension Fund Rose to All-Time High in State Fiscal Year 2020-21
… Enterprises, and it has paid off,” DiNapoli said. “There is more work to do, but diversity has strengthened our bottom … and demonstrates that expanding opportunities and access is not only the right approach – it’s the best approach.” … Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in the United States …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-mwbe-participation-states-pension-fund-rose-all-time-high-state-fiscal-year-2020-21Opinion 89-12
… work, on a construction project when the engineer also is a one-half owner of a construction firm which may bid on … a prefabricated building. You also state that the district is considering retaining the engineer to inspect and approve … the work of the successful bidder. Since the engineer is a stockholder owning a one-half interest in a corporation …
https://www.osc.ny.gov/legal-opinions/opinion-89-12