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Opinion 2001-1
… Law §90, may pay an individual who is subject to the maximum hour/minimum overtime wage provisions of the federal … a village may pay an individual who is subject to the maximum hourminimum overtime wage provisions of the federal …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Opinion 90-36
… v City of Syracuse , 18 Hun 259, a property owner's agent delivered three checks on October 16, 1875, bearing … . (18 Hun, at 264; emphasis added). Clearly, the court's conclusion was contingent upon the premise that the … an instrument described as being in the nature of a promise to discharge a present obligation at a future date, …
https://www.osc.ny.gov/legal-opinions/opinion-90-36DiNapoli: Former Throop Supervisor Pays Full Restitution After Pleading Guilty to Felony for Stealing $11,000 from Town
… as part of his sentencing after pleading guilty to stealing $11,000 from the town, State Comptroller Thomas … State Police announced today. William Tarby pleaded guilty to grand larceny and official misconduct in January, and as … New York State Police for their work in partnering with us to bring him to justice. My office will continue to work with …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-throop-supervisor-pays-full-restitution-after-pleading-guilty-felony-stealing-11000Opinion 89-58
… district within an existing park district) TOWN LAW, §§81, 198, 202, 202-a, 220: A town may not, pursuant to Article … ask whether a town, pursuant to article 12, or sections 81 or 220 of the Town Law, may establish a park district … property within that district. With regard to Town Law, §§81 and 220, we note that these statutes authorize the …
https://www.osc.ny.gov/legal-opinions/opinion-89-58DiNapoli: Daughter Allegedly Stole Over $240K in Deceased Father's NYS Pension Payments
… 1991 and was receiving a pension via direct deposit into a bank account jointly held with his daughter, Alayne … of 56 monthly deposits were made into the jointly held bank account after the date of death, totaling $246,272.32. … Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations , or by …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-daughter-allegedly-stole-over-240k-deceased-fathers-nys-pension-paymentsOpinion 89-9
… employee who died intestate to the proper party upon affidavit as provided in this section. ABANDONED PROPERTY … salary or bonus payable by an employer... to, or to the estate of, or to a beneficiary designated by, an employee..." … "money payable by a public corporation... to, or to the estate of, or to a beneficiary designated by, any natural …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Schenectady County – Investment Program (2025M-5)
… audit period, the County maintained an average available for investment balance of $134.9 million among three bank … a comprehensive investment program with written procedures for the investment of County funds and did not prepare … otherwise monitor investments to estimate funds available for investment. The County maintained most of its …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Cuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… to provide meals and refreshments for students, sell a la carte items in the District’s two cafeterias, and cater …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28DiNapoli Releases East Harlem Economic Snapshot
… and an important part of New York City's identity." "El Barrio/East Harlem's economy is prosperous as ever," said … proud of all the work my office has completed to benefit El Barrio/East Harlem's economy, and therefore shaped our …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-releases-east-harlem-economic-snapshotAlternative and Out-of-Service Death Benefits – State University Police Plan
… Alternative Death Benefit If you die while in service after having become eligible to retire, an alternative death benefit may be payable. This benefit would equal the … 375-c) or this special plan as of the date of your death. A comparison will be made and the greater benefit will …
https://www.osc.ny.gov/retirement/publications/1823/alternative-and-out-service-death-benefitsCost-of-Living Adjustment – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 members under Article 14B Sections 551 552 553 CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1841/cost-living-adjustmentCost-of-Living Adjustment – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 1 2 members under Article 14B Sections 551 552 553 CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1840/cost-living-adjustmentTier 6 Defined Contribution Plan Option
… Employees newly hired on or after July 1, 2013 have the option to choose either the traditional defined benefit plan or a … by a union and Their salary at the time they are hired is at least $75,000. Employees who wish to choose the defined …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionOut-of-State Orders – Divorce and Your Benefits
… NYSLRS requires the registration of out-of-state Orders with a New York court prior to submission. In … an out-of-state Order if a notarized Consent to New York Jurisdiction and Release form (RS6452) is executed by …
https://www.osc.ny.gov/retirement/members/divorce/out-state-ordersDelaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
Did Delaware County Industrial Development Agency DCIDA officials properly monitor projects and maintain a transparent website
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteDiNapoli: The Rockaways is on the Rise
… The Rockaways neighborhood in Queens experienced record job … today by New York State Comptroller Thomas P. DiNapoli. The population has nearly returned to the pre-storm level, but too many homeowners are still in the … The Rockaways neighborhood in Queens experienced record job …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-rockaways-riseOpinion 94-8
… §177-b; PUBLIC OFFICERS LAW, §9: In order to qualify for appointment as deputy treasurer of a fire district, an … treasurer. You ask what are the qualifications for appointment to the office of fire district deputy treasurer. … the thirty-first day of December following his or her appointment. During the absence or inability to act of the …
https://www.osc.ny.gov/legal-opinions/opinion-94-8Montrose Fire District – Claims Auditing (2025M-53)
… 166 claims totaling $712,696 and determined that the Board did not properly audit 78 claims (47 percent) totaling … officials claimed that the purchases were fraudulent, they did not provide documentation to support that fraud claims … 166 claims totaling $712696 and determined that the Board did not properly audit 78 claims 47 percent totaling $47836 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… report – pdf] Audit Objective Did Beekmantown Fire District No. 1 (District) officials develop and manage a comprehensive … can benefit taxpayers. During the audit period, the District had funds on deposit at one financial institution in … Did Beekmantown Fire District No 1 District officials develop and manage a …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Maine Endwell Central School District – Budget Review (B4-13-14)
… Purpose of Audit The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14