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Opinion 90-59
… -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow … §140: A town may not regularly plow and sand a private road belonging to a disabled individual, except in an … ask whether a town may regularly plow and sand a private road belonging to a disabled individual. A town …
https://www.osc.ny.gov/legal-opinions/opinion-90-59City of Yonkers – Budget Review (B6-16-10)
… fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10DiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… expected personal income tax collections and the prospect of significant aid from the federal government, in his review of the Executive Budget for State Fiscal Year (SFY) 2021-22, … emergency federal aid ends. “One year after the first case of COVID-19 was confirmed in New York, we continue to suffer …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerVillage of Trumansburg - Ambulance Fund Accountability (2018M-168)
… owed by municipalities and disburse any amounts due to municipalities. Village officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168Town of Owego - Water Fund Operations (2021M-205)
… (Town) officials provided adequate oversight of water fund operations. Key Findings Town officials did not provide adequate oversight of water fund operations. Specifically: 104 of 1,380 water bills … Owego Town officials provided adequate oversight of water fund operations …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… the County Treasurer and County Clerk properly performed bank reconciliations for the period January 1, 2016 through … to 2016. The Clerk did not properly reconcile a County bank account for the Department of Motor Vehicles (DMV), … The Treasurer did not properly reconcile the general fund bank account resulting in an unaccounted for balance $36,091. …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178City of Newburgh – Budget Review (B17-6-18)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … City of Newburgh, located in Orange County, is authorized to issue debt not to exceed $15 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… [ read complete report – pdf ] Audit Objective Determine whether the Village of … balances. Provide adequate budget status and balance sheet reports to the Board each month. Prepare and file the … State Office of the State Comptroller (OSC) for the 2019-20 through 2022-23 fiscal years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28East Moriches Union Free School District -- Budget Review (B7-16-3)
… The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … totaling $2 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … that the significant revenue and expenditure projections in the tentative budget are reasonable. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3State Comptroller DiNapoli Releases Municipal Audits
… due to the vendor’s use of the higher year-end Consumer Price Index rate instead of the monthly CPI rate. Six claims … paid approximately $4,000 more than the state contract price for the more than 16,700 gallons purchased during the … recorded collections and disbursements and maintained current and accurate records and reports. In addition, …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1621
… Purpose To inform agencies of OSC’s annual record update process and provide data entry instructions for … deduction code in the employee’s General Deduction Data record. All information will roll up on the newly inserted … SRA/TDA deduction in the employee’s General Deduction Data record and override the Deduction Amount/Percent to reflect …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1621-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1535
… Purpose To inform agencies of OSC’s annual record update process and provide data entry instructions for … deduction code in the employee’s General Deduction Data record. All information will roll up on the newly inserted … SRA/TDA deduction in the employee’s General Deduction Data record and override the Deduction Amount/Percent to reflect …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1535-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1695.1
… Supplemental Ret Ann CUNY 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity Affected SUNY Employees Employees … amount for a combined total contribution limit of $25,000 in 2019. An additional deferment is also available to CUNY (NYT TDA code 414 only), Education Department, School for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16951-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2043
… of this bulletin is to notify agencies of a new prior year NYSTRS arrears deduction code, reporting for the new code and … employee arrears. Affected Employees Employees enrolled in NYSTRS, Plan Type 86, who owe NYSTRS arrears associated with a school year prior to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2043-new-prior-year-arrears-deduction-code-members-new-york-state-teachersState Agencies Bulletin No. 1794
… School for the Deaf employees who qualify for the 15-Year Rule. These employees can defer up to $3,000 in addition to … 404 & 412 are not eligible to participate in the 15-Year Rule as determined by SUNY University-wide Benefits on … report will be available in Control-D on or about December 13, 2019 for Institution cycle and on or about December 20, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1794-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaComptroller DiNapoli Releases School Audits
… District , Fonda-Fultonville Central School District , Monroe 2 – Orleans BOCES and the Newcomb Central School … amounts in the district’s accounting software program. Monroe 2 – Orleans Board of Cooperative Educational Services (BOCES) – Software Management (Monroe County) A number of software applications installed on …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0Former Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students
… Richard A. Brown today announced that Rabbi Samuel Hiller, the former assistant director of Island Child Development … and primarily provided services to pre-school children in the communities of Far Rockaway in Queens and Williamsburg … of Brooklyn — were indicted on the alleged thefts in 2014. All were accused of illegally diverting more than $12 million …
https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intendedWelcome Center and Rest Area Planning and Implementation
… plan for highway facilities for the traveling public, and whether the capital projects are properly planned and implemented. The audit covered projects on the Department’s plan between January 1, 2014 and May 19, 2017, and subsequent work completed by the … plan for highway facilities for the traveling public and whether the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/20/welcome-center-and-rest-area-planning-and-implementationWestchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… in White Plains federal court before U.S. Magistrate Judge Lisa Margaret Smith. "Mr. Parisi tried to steal millions from …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtOverview – Special 20- and 25-Year Plans
… Your pension is based on your years of credited service and your final average earnings (FAE). Your FAE is the average of your … Unused vacation; Unused sick leave; Payments made as a result of working your vacation; Any form of termination …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overview