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Opinion 95-4
Regarding the procedure which the county board of supervisors may follow in investigating the possibility of civil liability in connection with this alleged misconduct
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 89-47
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (when adjoining fire protection district is dissolved) -- (assessment of capital costs in district as extended) FIRE PROTECTION DISTRICTS -- Dissolution (when added to … Whether the dissolution of the fire protection districts and the addition of their territory …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Vested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… provisions of the retirement plan that you were covered by in your last public employment determine the vested benefit. …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefitVested Retirement Benefit – Police and Fire Plan
… age, you will be entitled to a retirement benefit based on your service and salary earned when you were an active … member. 1 The date you are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the … eligibility date, your vested retirement will be effective on the date the application is received. Remember, it is up …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… if your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members … first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from … of absence (with or without pay); While you are receiving Workers’ Compensation or other employer-funded benefits, for …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitTown of Burke – Fiscal Oversight (2016M-277)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial operations for the period January 1, … The purpose of our audit was to review the Boards oversight of selected financial operations for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Rush Fire District – Internal Controls Over Financial Operations (2013M-255)
… and the purchaser’s name. However, this policy does not require bonding insurance for all individuals who …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Killawog Fire District – Controls Over Financial Operations (2013M-111)
… Purpose of Audit The purpose of our audit was to determine whether the District … moneys. Background The District is a district corporation of the State, distinct and separate from the Town of Lisle … The purpose of our audit was to determine whether the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Bloomingburg Fire Company #1 – Disbursements (2013M-83)
… the internal controls over the Company’s disbursements for the period April 1, 2011, to February 22, 2013. … including $19,900 in foreign fire insurance premiums. For the same period, the Company made 149 check disbursements … The President did not ensure disbursements were made for proper company purposes. The President allowed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83Unified Court System Bulletin No. UCS-103
… Purpose To explain processing of the Prepaid Legal Service Benefit for tax purposes for the … 2006. Listed below are the union, bargaining unit, value of the Prepaid Legal Service Benefit and the Earnings Code. … To explain processing of the Prepaid Legal Service Benefit for tax purposes for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsOrdinary Death Benefit – Career Plan
… if your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members … The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from … of absence (with or without pay); While you are receiving Workers’ Compensation or other employer-funded benefits, for …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitCity of Lockport – Independent Audit Services (2014M-238)
… the timely detection of errors and irregularities for the period January 1, 2012 through December 31, 2012. Background … to solicit written proposals for audit services. The City does not have an audit committee to oversee and evaluate the …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Vested Retirement Benefit – Career Plan
… age, you will be entitled to a retirement benefit based on your service and salary earned when you were an active … member. 1 The date you are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. Tier 2, 3 and 5 Full vested benefit at age 62. …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitVested Retirement Benefit – New Career Plan
… the earliest possible date, you should file a retirement application within 90 days before your eligibility date. If we receive your retirement application after your eligibility date, your vested retirement will be effective on the date the application is received. Remember, it is up to you to file a …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitDiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… York State Comptroller Thomas P. DiNapoli today announced the arrest of the former treasurer of Pulteney Fire District #2 in Steuben County. Lisa Stone, 44 of Hammondsport, was … York State Comptroller Thomas P DiNapoli today announced the arrest of the former treasurer of Pulteney Fire District …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… if your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members … The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from … of absence (with or without pay); While you are receiving Workers’ Compensation or other employer-funded benefits, for …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… February 28, 2015. Background The Smithfield Fire District is a district corporation of the State, distinct and separate … Town of Smithfield in Madison County. The District, which is governed by an elected five-member Board of Fire … the Board with bank reconciliations for review and there is no evidence that the Board reviews bank statements or …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113DiNapoli: Local Sales Tax Collections Up Slightly in May
… tax collections in New York state increased by 1.1% in May compared to the same month in 2022, according to an … Overall, local collections totaled $1.71 billion in May, up $18.4 million compared to last year. “Modest growth … is especially important in this uncertain economy.” For May 2023 compared with May 2022: New York City’s collections …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-maySharon Springs Central School District – Fund Balance Management (2022M-100)
… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100DiNapoli Announces Robin Lois to Oversee Local Government Division
… monitoring the finances of New York’s local governments and school districts. She will direct seven regional offices … accountable for taxpayer dollars, while offering them the assistance they need to better serve their constituents.” … public accounting, corporate accounting, and small business operations. She is a graduate of Mount Saint Mary …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-division