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Opinion 90-55
… This opinion represents the views of the Office of the State Comptroller at the time … whether a village which abolishes its police department is still required to pay a police officer injured in the line … opinion, we concluded that the rights of a firefighter who is employed in a village fire department which is terminated …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Opinion 92-56
… town board is authorized by special act to appoint a town manager "upon such terms and conditions ... as it shall determine", may pay the town manager a flat monthly fee as an allowance for use of his or … part of the terms and conditions of the appointment of the manager. You ask whether the Town of Fallsburg, pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 96-15
… the town was liable, under the provisions of 42 USC §1983, for damages resulting from the revocation of the building … or a part-town charge. The general rule is that all taxes for town purposes must be levied on the whole area of the … requires or permits any given expenditure to be paid for from taxes levied only on the unincorporated area of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 2007-6
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … and is the highest ranking subordinate to the police chief in a village police department receives a one-time payment of … year, the police chief is entitled to a one-time payment in the same amount. This is in reply to your inquiry …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 89-65
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … or more of these section 801 functions (1981 Opns St Comp No. 81-102, p 101). We also note that since it is the … prohibited conflict of interest in this case, the town's code of ethics should be consulted to determine whether it …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Opinion 2004-2
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Family Relationships … property from spouse of board member) GENERAL MUNICIPAL LAW §800(3): If real property owned by a town board member's …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Accidental Death Benefit – Career Plan
… your estate. The benefit can only be paid to the following family beneficiaries, in this order: First, to your surviving … last designated beneficiary or your estate. Filing Your family or employer should notify us of your death as soon as …
https://www.osc.ny.gov/retirement/publications/1642/accidental-death-benefitAccidental Death Benefit – New Career Plan
… your estate. The benefit can only be paid to the following family beneficiaries, in this order: First, to your surviving … last designated beneficiary or your estate. Filing Your family or employer should notify us of your death as soon as …
https://www.osc.ny.gov/retirement/publications/1515/accidental-death-benefitAccidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… your estate. The benefit can only be paid to the following family beneficiaries, in this order: First, to your surviving … last designated beneficiary or your estate. Filing Your family or employer should notify us of your death as soon as …
https://www.osc.ny.gov/retirement/publications/1513/accidental-death-benefitAccidental Death Benefit – Police and Fire Plan
… your estate. The benefit can only be paid to the following family beneficiaries, in this order: First, to your surviving … last designated beneficiary or your estate. Filing Your family or employer should notify us of your death as soon as …
https://www.osc.ny.gov/retirement/publications/1512/accidental-death-benefitAccidental Death Benefit – Regional State Park Police Plan
… your estate. The benefit can only be paid to the following family beneficiaries, in this order: First, to your surviving … last designated beneficiary or your estate. Filing Your family or employer should notify us of your death as soon as …
https://www.osc.ny.gov/retirement/publications/1867/accidental-death-benefitAccidental Death Benefit – En-Con Police Officers Plan
… of your years of service credit, if you die as the natural and proximate result of an on-the-job accident not …
https://www.osc.ny.gov/retirement/publications/1822/accidental-death-benefitAccidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… of your years of service credit, if you die as the natural and proximate result of an on-the-job accident not …
https://www.osc.ny.gov/retirement/publications/1511/accidental-death-benefitDiNapoli Releases Municipal Audits
… County officials have not ensured that the department account clerks’ financial duties were adequately segregated. … town’s customers. For the audit period, the town could not account for 53 percent of the water produced. Auditors …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsAudit of the Tuition Assistance Program at Dowling College
… eligible students. Schools receiving TAP payments certify student eligibility. For the three academic years ended June … TAP awards totaling $8.1 million that were paid to the school for 2,152 students. We reviewed a sample of 125 … We determined that Dowling was overpaid $191,020 because school officials incorrectly certified students as eligible …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… Purpose of Examination The purpose of our examination was to determine if the Village Clerk-Treasurer properly … in Oswego County, was first incorporated in 1876 and had a population of approximately 400 residents. In July 2010, … an environment where the Clerk-Treasurer was able to write checks to herself or to others for payment of her …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… to evaluate the Town’s oversight of financial activities and internal controls over online banking for the period … The Town of Johnsburg is located in Warren County and is governed by a Town Board which comprises an elected Town Supervisor (Supervisor) and four elected councilpersons. The 2012 budget for the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… that the Village’s annual financial reports were filed with OSC in a timely manner. The Board did not conduct an … duties, establish mitigating controls, such as independent reviews of the Clerk-Treasurer’s work. Require the … annual financial reports and file future reports with OSC in a timely manner. Audit, or provide for an audit, …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a population of 1,160 … maintain the Town’s financial stability. The fund balances in the Town’s major operating funds fluctuated significantly … primarily because the Board over-appropriated fund balance in the budget and allowed the budget to be overspent. Duties …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20DiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System
… New York State Comptroller Thomas P. DiNapoli and Ontario County District Attorney James Ritts announced today … taxpayers,” DiNapoli said. “Thanks to our partnership with Ontario County District Attorney James Ritts and Ontario County Sheriff Kevin Henderson, we were able to stop …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-system