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Opinion 88-61
… the last day for the payment of taxes without penalty. You ask whether a certificate of mailing of the U.S. Postal … day for the payment of school taxes without interest may be accepted as proof of the timely payment of such taxes. You … 925 which is to consider as timely tax payments which can be established, by a postmark of the United States Post …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Request for Withdrawal from Section 384 (PF5094)
For NYSLRS PFRS members to withdraw their election to contribute under the provisions of Section 384 of the Retirement and Social Security Law, permitting retirement after 25 years of allowable police or fire service.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5094.pdfDistressed Provider Assistance Account
… the withholding amounts will be deferred until January 15, 2021. County sales tax distributions will be affected in February 2021. By January 1, 2021, OSC must determine how much in sales tax collections …
https://www.osc.ny.gov/local-government/data/distressed-provider-assistance-accountDiNapoli Report Looks at New York's Social Insurance Programs for Unemployed and Injured Workers
The benefits from four major social insurance programs provide crucial financial support during difficult times in the lives of hundreds of thousands New York workers and their families each year according to a new report by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-report-looks-new-yorks-social-insurance-programs-unemployed-and-injured-workersComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea Of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… York State Election Law. Wormuth also agrees to contribute any remaining funds of that campaign committee to a charity …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-halfmoon-town-supervisor-stealingDiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… plea should serve as a warning that defrauding the SSA or any other government agency will never be worth money …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityState Agencies Bulletin No. 2259
… as a written request for reissuance of a payroll check. Any checks that remain uncashed after March 31, 2025, will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2259-outreach-and-escheatment-2023-uncashed-nys-payroll-checksState Comptroller DiNapoli Releases Municipal Audits
… did not deposit more than $20,000 in recorded real property taxes, water, sewer and general fund receipts …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… unlawfully received mileage payments for each individual in the group. "Muhammad Adnan Saeed and Heather Smith … diverted money meant to provide healthcare for New Yorkers in need into their own pockets,” DiNapoli said. “Medicaid is … vital program, and my office will continue to partner with law enforcement to hold those who attempt to defraud it …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidBreesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… Recommendations The Committee should establish controls for handling cash at fundraising events, and ensure members responsible for running fundraising activities create financial reports. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesTown of Franklin – Financial Operations (2014M-32)
… of the Supervisor’s financial records as required by Town Law. Key Recommendations Ensure that financial duties are …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Eldred Central School District – Budget Review (B4-15-3)
… Background The Eldred Central School District, located in Orange and Sullivan Counties, has a tentative budget for … The proposed budget calls for appropriation of $529,483 in fund balance, which would reduce available fund balance to … and does not account for the probable return of $200,000 in building aid to the State Education Department. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Groton Central School District – Financial Management (2014M-288)
… Background The Groton Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County, the Town of Homer in Cortland County and the Towns of Locke and Summerhill in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Town of Stony Point – Budget Review (B6-13-15)
… funds as of December 31, 2003. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Opinion 2007-7
… bear on the issues discussed in the opinion. [Edited for Publication] PUBLIC OFFICERS AND EMPLOYEES -- Retirement … at home or direct contact at the grocery store or in the gym, whether at night or on the weekend. In each of these … those hours spent at home, at the grocery store, or at the gym in anticipation of a possible or even “likely” …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… Purpose of Audit The objectives of our audit were to evaluate the District’s financial activities and cellular … of unexpended surplus funds that are not needed to fund District operations. Ensure that the Network Systems … claims auditor properly review all cell phone bills prior to authorizing payment. … Sayville Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularTown of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… Attorney’s Office. In April of 2019, the clerk was arrested for grand larceny in the third degree, falsifying …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56DiNapoli: Wall St. Profits on Pace to Beat 2017
… after Lehman Brothers' collapse it is clear that Wall St. does not need to return to the days of excessive risk-taking … The securities industry has the highest average salary of any industry in New York City, and accounted for 21 percent … where the average salary was $599,800, the highest of any county in the nation. In March 2018, DiNapoli estimated …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-wall-st-profits-pace-beat-2017DiNapoli: Canal Corp. Must Address Gaps
… significant canal structures that have not been inspected in many years – and some not at all, possibly elevating risks … repair needs are being met. It is encouraging that in response to the audit, canal officials largely concur with … of the New York State Thruway Authority, was created in 1992 to operate and maintain the state canal system. State …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsReal Property Tax Cap - School Districts Guidance
… School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for 2016-17 School Year The 2015-2016 tax levies for some … the amount entered on the form should be based on a good faith estimate of the amount the district expects to … To the extent that the amount receivable from LIPA is the subject of litigation, school district officials …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidance