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Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… of our audit was to review BOCES’ budget transfer and purchase order processes for the period July 1, 2014 through … claims we reviewed, 12 percent were made with confirming purchase orders, and none of these purchases were documented …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andHamlin Morton Walker Fire District – Financial Management (2023M-67)
… From 2020 through 2022, restricted fund balance declined by $676,641 (66 percent). As of December 31, 2022, … budgets. For example, expenditures were underestimated by nearly $1.5 million (45 percent) and revenues were underestimated by $215,772 (8 percent) for 2020 through 2022. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-672023 Annual Cash Basis Report on State Funds
… Structure and List of Joint Custody Fund … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of …
https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-fundsTravel Advisory No. 12
… SFS Mileage Detail page to document mileage claims line by line, between destination points . When a proxy enters and … behalf, the proxy must attach the AC 160-S completed by the traveler to support the line by line mileage claims in the SFS Mileage Detail page. …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageChestertown Fire District – Claims Processing (2016M-387)
… Town of Chester in Warren County. The District is governed by an elected five-member Board of Fire Commissioners. … Board does not perform a deliberate audit of each claim by comparing the claim as listed on the abstract against … of all claims and ensure that all claims are supported by adequate documentation and included on the abstract prior …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Submitting a DRO – Divorce and Your Benefits
NYSLRS pensions are considered marital property and may be divided when a marriage ends Guide to Domestic Relations Orders Violating a DRO
https://www.osc.ny.gov/retirement/members/divorce/submitting-droOvertime Compensation – Enhanced Reporting
… July 1, 2019, public safety overtime that is paid directly by a member's participating employer , and meets other … safety work that is directed, controlled and paid for by a public employer and reimbursed by a private entity. For more information, visit our Public …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensation2024 Annual Cash Basis Report on State Funds
… Structure and List of Joint Custody Fund … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-fundsNYS Travel Information
… Travel Guidelines OGS Net Card Memo : Memo issued by OGS discussing necessary changes to the State's credit … New York. No representation or guarantee as to accuracy is made or implied. To ensure accuracy, the reader should refer … - Form AC 132-A is now obsolete and has been replaced by form AC 132-S AC 132-S : Employee Report of Travel …
https://www.osc.ny.gov/state-agencies/travelDiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money
… submit a claim for abandoned property of $250 or less that can be validated. The legislation (A.10219/S.9410) was … Every dollar counts and thanks to their efforts, it will be even easier to connect New Yorkers with their lost money.” The average claim paid out is between $50 and $100. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-money2025 Annual Cash Basis Report on State Funds
… Structure and List of Joint Custody Fund … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of …
https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-fundsCongregate Meal Services for the Elderly
… City. This number is expected to increase to 1.86 million by 2040. The federal Older Americans Act requires the … multiple senior centers. The senior centers are attended by nearly 30,000 individuals daily. For the fiscal year ended … rate is the number of congregate meals actually provided by the sponsor divided by the number of budgeted meals. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyFormer Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… being an agent of a state authority, and being aided by Allen and Fredia Cowart, stole $6,000 from the NFHA. "In a … Cowart failed the very people she was hired to assist by diverting public funds to her relatives through exorbitant … Stephanie Cowart. The money was to be used for "A Better Me," a project that was to "teach children and youth the …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterOpinion 2000-21
… §189-a; VILLAGE LAW §22-2210: In the case of the proposed formation of a joint fire district containing a village … within two towns, both towns must participate in the formation process. You ask whether, in the case of the proposed formation of a joint fire district containing a village …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 90-34
… foreign fire insurance tax moneys unless authorized by a special law. You ask whether an emergency rescue and … foreign fire insurance tax moneys are governed generally by Insurance Law, §§9104 and 9105. These sections, as amended … may participate in determining the expenditures to be made with foreign fire insurance tax moneys. Further, it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 96-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … WATER DISTRICTS -- Property (use of proceeds from sale of) TOWN LAW, §198(12); MUNICIPAL HOME RULE LAW, §10: A town may … a new town hall (see, also, e.g., McCabe v Voorhis , 243 NY 401; 1990 Opns St Comp No. 90-64, p 145, relating to the …
https://www.osc.ny.gov/legal-opinions/opinion-96-16State Comptroller DiNapoli Releases Municipal & School Audits
… or 40%. Bellmore-Merrick Central High School District – Payroll (Nassau County) Auditors determined district …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 90-24
… municipality, school district or district corporation may, by resolution, delegate all or part of such powers and duties … and perform such duties until the finance board shall, by resolution, elect to reassume the same. Thus, in essence, … the power to authorize contracts, cannot be delegated by a municipal governing board (see, e.g., 1986 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Comparison of ERS Benefits
… comparison of Employees’ Retirement System (ERS) benefits by tier. Tiers 3 & 4 Tier 5 Tier 6 Membership Dates Tier 3: … Included in FAE Tiers 3 – 6: Unused sick leave Payments made as a result of working vacation Any form of termination pay Payments made in anticipation of retirement Lump sum payments for …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsComptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough
… DiNapoli and U.S. Attorney Hartunian – cases like that are made possible only through the great collaboration of our … state government.” State Indictment According to documents made public today in connection with the state investigation, … Election Law, which says that “[c]ontributions received by a candidate or a political committee … shall not be …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-new