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Opinion 89-53
… firemen, holding that paid firemen are entitled to a pro rata share of the proceeds of the foreign fire insurance … the paid and volunteer firemen to be made "strictly on a pro rata basis from their active membership rosters" (115 … single [fire] department are to share in the funds on a pro rata basis..." (115 AD2d at 113, 114, 494 NYS2d at 920). …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Hancock Fire Department – Audit Follow Up (2018M-236-F)
… [read complete report - pdf] | [read complete 2019 report - pdf] Purpose of Audit The purpose of our review was to assess Hancock Fire Department’s (Department’s) progress, as of February 2022, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/hancock-fire-department-audit-follow-2018m-236-fOpinion 88-67
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Town of Saranac – Payroll (2014M-289)
… July 31, 2014. Background The Town of Saranac is located in Clinton County and has a population of approximately … check stock was not safeguarded because it was kept in an unlocked filing cabinet in the Secretary’s office and was accessible to other Town …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Opinion 88-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … vehicle to be used as a police car may be financed by the issuance of capital notes only when the vehicle is … the purchase of five automobiles to be used as police cars by the issuance of a capital note. Section 28.00(a) of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-37DiNapoli: Former Beekman Tax Collector Pleads Guilty to Embezzling $86,000 for Personal Expenses
… pleaded guilty to stealing more than $86,000 in tax funds collected for the use of the town of Beekman and its … Colucci put her greed ahead of the community these tax funds were meant to support,” State Police Superintendent … pleaded guilty to stealing more than $86000 in tax funds collected for the use of the town of Beekman and its …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-former-beekman-tax-collector-pleads-guilty-embezzling-86000-personal-expensesState Comptroller DiNapoli Releases Municipal & School Audits
… the district’s investments complied with the policy’s list of eligible investments. In addition, the board did not …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1161
… be calculated based on the employee’s increased annual salary plus the increased annual value of the following … be calculated based on the employee’s increased annual salary plus the increased annual value of applicable … Part ALP Adj Location AMS Adj Military Stipend BSA Back Salary Award ES1 Extra Service Hourly ES2 Extra Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1161-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleHiring Members with the Enhanced Report – Enhanced Reporting
… public retirement systems in New York State, you will report their days and salary so we can monitor their … . Rev. 2/23 … After hiring an employee in Retirement Online employers are able to report salary and service …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportEquine Health and Safety (Follow-Up)
… Commission (Commission) was monitoring and enforcing New York State rules and regulations designed to promote the health …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followTown of Niskayuna – Water Operations (2013M-328)
… 31, 2013. Background The Town of Niskayuna is located in Schenectady County and has approximately 21,780 residents. … The Comptroller did not record biannual water billings in the water receivable control account and failed to audit … annually. Key Recommendations Include water collections in the monthly reports to the Supervisor and deposit and …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328United HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… Purpose To determine whether Long Island Laparoscopic Surgery, PLLC waived Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryUnited HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… as well as their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering a range of services from inpatient hospital care to outpatient surgical procedures and physician office visits. The New York State Department of …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpOpinion 2000 - 13
… in the opinion. FIRE COMPANY - Membership (eligibility to join second company) TOWN LAW §176-b(10): An individual … in a second volunteer company is automatically deemed to have vacated his or her membership in the first fire … fire company. Town Law §176-b contains provisions relative to volunteer members of fire district fire companies. …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13DiNapoli Releases Recommendations From Decarbonization Advisory Panel
… best funded plans in the nation. It was recognized as the top U.S. investor, and third globally, for its efforts to …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-recommendations-decarbonization-advisory-panelState Agencies Bulletin No. 1339
… for use in PayServ. OSC will provide a weekly spreadsheet of all current position pools that are associated with a cost … PayServ with a valid cost center effective the beginning of the pay period for the following check dates (Institution … PayServ with a valid cost center effective the beginning of the pay period for the following check dates (Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1339-sfs-cost-centers-payserv-09152014-09302014-lapse-datesNewark School District Public Library – Board Oversight (2014M-54)
… August 26, 2013. Background The Newark Public Library is located in Wayne County. A Board of Trustees comprising seven elected members governs the Library and is primarily responsible for the general oversight of the … an investment policy pursuant to statutory requirements, it did not follow or enforce the policy. Instead, it allowed …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Opinion 2006-9
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Mandatory (on the transfer of … governing board of a town improvement district may sell all or any part of the property and facilities of the … electors of the district voting thereon ( id.). If all of the property or facilities of the district is to be …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… ($2.3 in OTG tolls and $3.6 in Deferred Tolls). We determined that major portions of the uncollected tolls … punitive to drivers. TBTA also did not fully utilize the new Department of Motor Vehicles registration suspension … period. In 23 weeks in 2016, TBTA submitted 225 plates for registration suspension out of the 4,645 that were …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followSelected Financial Management and Administrative Practices
… Purpose To determine whether the Office of the Nassau County Public … guidelines. Our audit covers the period January 1, 2010 to February 28, 2014. Background The New York State …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practices