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Opinion 88-17
… no city, town or village has authority, as a condition for approval of a subdivision plat, to compel dedication of … a developer to dedicate a portion of land in the plat for public parks? In 34 Opns St Comp, 1978, p 154, this … board may require a subdivider to set aside park land for public use, or to make a payment in lieu thereof, even …
https://www.osc.ny.gov/legal-opinions/opinion-88-17County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… Purpose of Audit The purpose of our audit was to evaluate the Agency’s revolving loan fund programs for the … is an independent public benefit corporation created to promote, develop, encourage and assist in acquiring, … authorized by statute. The Agency has no formal process to compare current and projected jobs at the time of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanCounty of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… accountability over selected trust and agency funds for the period of January 1, 2012 through October 31, 2013. … Representatives. It uses trust and agency funds to account for assets held in a trustee capacity or as an agent for individuals, private organizations, other governmental …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Mandatory Contributions – Enhanced Reporting
… Contributions are mandatory for: Tier 1 and 2 members participating in a contributory … Most PFRS Tier 6 members covered under RSSL Article 22. For information about how much your NYSLRS employees …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsDiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… Comptroller Thomas P. DiNapoli. Annual property tax levy increases have slowed significantly since 2005 and dipped … whether their local officials are holding the line on tax increases," DiNapoli said. "Overall, municipalities have … generally held property tax levy growth to below 2 percent for the last few years." DiNapoli’s report examined local …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesState Police Bulletin No. SP-108
… To notify the Division of State Police of the procedures for processing Fitness Bonus Payments. Affected Employees … Laws of 2001 and Chapter 157 of the Laws of 2005 provide for an annual Fitness Bonus Payment. Effective Date(s) Payments may be submitted in Pay Period 23L/24C for paychecks dated 3/4/09 Contract Provisions and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-108-fitness-bonus-payment-fiscal-year-2008-09State Police Bulletin No. SP-103
… To notify the Division of State Police of the procedures for processing Fitness Bonus Payments. Affected Employees … Laws of 2001 and Chapter 157 of the Laws of 2005 provide for an annual Fitness Bonus Payment. Effective Date(s) Payments may be submitted in Pay Period 21L/22C for paychecks dated 2/6/08 Eligibility The payment for Fiscal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-103-fitness-bonus-payment-fiscal-year-2007-08Comptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… York State and Local Employees Retirement System intended for his deceased mother, Dorothy Eydeler, a retired nurse who … illegally pocket pension funds that were intended for retirees, it harms all New Yorkers who count on their pension for a secure retirement,” said Attorney General Schneiderman. …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… Requirements Multi-Modal Projects will be accounted for in a Capital Projects Fund or in an Enterprise Fund. Capital Projects fund revenues will be recorded in subsidiary revenue account code 3505 - Multi-Modal Program …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programOpinion 91-15
… homes, a portion of the subdivision remained undeveloped for a variety of reasons. The developer has applied to the … pay money in lieu of park land as a result of the request for resubdivision, notwithstanding that the developer … cases" that a proposed plat show a park or parks suitable for recreation or, if that is not practical, the planning …
https://www.osc.ny.gov/legal-opinions/opinion-91-15Westchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… DiNapoli, Geoffrey S. Berman, the United States Attorney for the Southern District of New York and Philip R. Bartlett, … attempt to embezzle funds from a decedent's estate for which he served as a court-appointed administrator. … allegedly attempting to pocket millions of dollars meant for the beneficiaries by using a fictitious company," said …
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… cannot afford to overpay vendors, lose discounts or pay for goods and services not received. An effective audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … audit and approval of claims. Claims were approved for payment despite not being sufficiently supported. Not all …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionAnnual Assessment of Market Orders for 2012, 2013, and 2014
… Purpose The purpose of this performance audit was to determine whether the Department of Agriculture and Markets (Department) has adequate … its assessable expenses related to its administration of Article 25 of the Agriculture and Markets Law. We …
https://www.osc.ny.gov/state-agencies/audits/2015/05/07/annual-assessment-market-orders-2012-2013-and-2014President of Gingerbread Learning Center and Wife Sentenced for Stealing Approximately $771,000 from Special Needs Pre-School
… to Grand Larceny in the Second Degree. The husband and wife stole approximately $771,000 in public funds by … money and vulnerable New Yorkers." “This husband and wife stole taxpayer money that should have gone to help … the employment of Elsie Mosesman. In addition to his wife’s salary ($150,000 annually plus fringe benefits), …
https://www.osc.ny.gov/press/releases/2019/06/president-gingerbread-learning-center-and-wife-sentenced-stealing-approximately-771000-special-needsState Agencies Bulletin No. 957
… forms: TIAA-CREF Action Request (AC 1767) and Application For Refund of Employee TIAA-CREF Contributions (AC 1781). … on the TIAA-CREF Action Request (AC 1767) and Application For Refund of Employee TIAA-CREF Contributions (AC 1781) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/957-revised-forms-nys-tiaa-cref-eligible-employeesCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… and recommendations. Avoiding conflict of interest By law, you can’t hire or appoint immediate or close family … the proposal. Use the RFP template below and modify it to suit your district’s needs. "Sample Request for Proposals …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesOpinion 93-21
… FIRE DISTRICTS -- Apparatus and Equipment (procedures for sale of) REFERENDUM -- Mandatory (need for to sell fire truck in fire district) -- Permissive (need for to sell fire truck in fire district) PERSONAL PROPERTY -- …
https://www.osc.ny.gov/legal-opinions/opinion-93-21State Agencies Bulletin No. 2035
… Employees: Employees with 15 years of cumulative service in APSU or any predecessor unit are affected. Background: … biweekly seniority pay. Agencies must submit transactions in Administration Pay Period 7L, paycheck dated 07/20/2022 … Pay Period 7L, the agency should submit the transaction in the pay period the employee becomes eligible. Eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2035-new-15-year-seniority-pay-eligible-members-agency-police-services-unitState Agencies Bulletin No. 2026
… to agencies regarding a change in deduction priorities for After Tax 403(b) deductions in PayServ. Affected … in which deductions are taken when an employee’s gross salary is insufficient to cover all their deductions. OSC Payroll has made updates to the deduction priority for 403(b), Plan Type 47. Deductions will be withheld in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2026-new-deduction-priority-supplemental-retirement-annuity-sra-and-taxDiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
State Comptroller Thomas P DiNapoli United States Attorney for the Southern District of New York Geoffrey S Berman and Philip R Bartlett InspectorinCharge of the New York Office of the US Postal Inspection Service announced that Gregory Bayard pled guilty to wire fraud
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointed