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Town of Hounsfield - Claims Auditing (2019M-215)
… The Board did not audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the … paid twice. The Board did not ensure that procurements of commodities, goods and services totaling $172,000 complied … Recommendations Perform a thorough and deliberate audit of claims and ensure each claim is adequately supported …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Town of Bennington - Financial Management (2019M-249)
Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Glenham Fire District – Cash Disbursements (2016M-380)
… of our audit was to determine if claims were supported by adequate documentation, for appropriate purposes and … the Town of Glenham in Dutchess County. It is governed by an elected five-member Board of Fire Commissioners. … audit and approval. Ensure that all claims are supported by adequate documentation prior to approving payment. Perform …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Access Requirements for Retirement Online Pages and Notifications – When Employees Retire
… The Contact and Security Administrators at your organization are responsible … for reviewing and updating contact information and security roles for individuals who need to submit information … in Retirement Online , you must have one of the following security roles: Payroll Personnel Employer Reporting …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/access-requirements-retirement-online-pages-and-notificationsYour Pension Pay Stub
… help explain your Benefit Payment Pay Stub . Click on a blue highlighted area to see a description. GO (Return to …
https://www.osc.ny.gov/retirement/retirees/your-pension-pay-stubNew York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… than the allocated time are charged a small convenience fee. Since its inception, the program has grown …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… changes, the state faces the risk of General Fund out-year gaps totaling $1.5 billion in 2015-16, $2.2 billion in 2016-17, and $3.4 … in the state’s debt burden through the $2 billion proposed Smart Schools bond act that would fund projects such as …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressState Comptroller DiNapoli Releases Municipal Audits
… As a result, in 2015 three firefighters received one year of service credit and a defined contribution of $700 … of unrestricted fund balance to be maintained or a multi-year financial plan. In addition, the board adopted budgets … balances that ranged from 78 to 85 percent of the ensuing year's budgets over the past three years. Town of Horicon – …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 2003-6
… FUNDS -- Part-Town Charges (raising costs for town police department in town that includes village with its own police department) POLICE AND POLICE PROTECTION -- Financing (raising costs for town police department in town that includes village with its own …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 91-6
… the United States v Abrams , 899 F 2d 1315, petition for cert filed June 25, 1990 [No. 89-2026]; see also Marino v …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Military Service Credit
… laws that allow the crediting of military service toward retirement benefits. Once we receive your request for … to receive additional service credit toward their NYSLRS retirement benefits …
https://www.osc.ny.gov/retirement/publications/military-service-creditOpinion 92-10
… bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds) BONDS AND NOTES -- Redemption (disposition of unclaimed moneys … unclaimed moneys representing the principal amounts and accrued interest, if any, of matured, unredeemed bearer …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Opinion 98-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and (5) commodities and services produced by qualified veterans' workshops providing job and employment skills …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Opinion 2000-20
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (membership … of volunteer firefighters museum) HISTORIC PRESERVATION -- Fire Districts (authority to become member of volunteer … museum) TOWN LAW §176(10), (13), (14), (21), (25): A fire district may expend monies to become a member of a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Opinion 93-9
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … receive benefits); (use of money for scholarship program) INSURANCE LAW, §§9104, 9105: The Florida Fire Department … Firemen's Benevolent Association may expend foreign fire insurance tax moneys, or any interest earned thereon, to …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Opinion 93-5
… County, the hearing "shall be held" on or before the tenth day of December. Section 108 further provides that the … Assessment , 60 AD2d 356, 401 NYS2d 87; Draper Division of North American Rockwell Corporation v Board of Assessors of … AD2d 469, 336 NYS2d 795, affd 35 NY2d 266, 360 NYS2d 814; Application of Iver Johnson Sporting Goods Co. , 7 Misc 2d …
https://www.osc.ny.gov/legal-opinions/opinion-93-5State Police Bulletin No. SP-254
… of the 2023 and 2024 retroactive increases to the Holiday Bonus Payment, and to provide agencies instructions … provides for an increase to the 2023 and 2024 annual holiday compensation payment. Effective Dates: The 2023 and … dated 11/19/2025. The 2023 increase will be applied to the Holiday Bonus Payment effective 11/01/2023, and the 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-254-retroactive-2023-2024-holiday-bonus-payment-eligible-employees-stateMaternal Health
… from the end of pregnancy. Morbidity refers to having a disease or a symptom of disease, or to the amount of disease within a population; … morbidity cases are on the rise, increasing from 146.8 per 10,000 discharges in 2008 to 179.8 per 10,000 discharges in …
https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-healthAccessibility for People With Disabilities
… Historic Preservation Office (Preservation Office) – a branch of Parks involved in helping communities identify, … as accessible as possible within the constraints of the location. Key Recommendations Develop processes to actively …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesOversight of Mental Health Education in Schools
… taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts. … educators, and parents. Children already coping with mental health conditions have been especially vulnerable to …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schools