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Opinion 95-20
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing fees paid in Surrogate's Court proceedings … Whether a surrogates court should charge a petitioner one filing fee or separate …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… 1, 2014 through January 31, 2015. Background The Clifton Park Volunteer Fire Department is a volunteer organization … that comprises firefighters who serve the Clifton Park-Halfmoon Fire District No. 1 in Saratoga County. The … Clifton Park Volunteer Fire Department Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overDiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… P. DiNapoli today reminded New Yorkers that contributions to a New York State 529 College Savings Program account are … 529 College Savings Program, an investment tool designed to help parents save for college, ranks among the best in the … relief. Contributions made by December 31 can provide up to $10,000 in state tax deductions on 2014 tax filings. …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesWadsworth Center Environmental Laboratory Approval Program
… regulations over environmental laboratories. About the Program The Environmental Laboratory Approval Program … being tested (e.g., potable water), analyte refers to what is being measured (e.g., lead), and method/technology … documentation of on-site assessments, for which Wadsworth has taken corrective action. However, we did not find a …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programDiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… the overall prison population accelerated with a drop of 26% (10,861 individuals) between March 2020 and March 2021, … from its 2021 peak to 22.3%. This is still 1.3 percentage points higher than it was in 2019. Since at least 2008, … the share of conditional releases grew by 14 percentage points for the older incarcerated population to 48.6% of all …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationOpinion 93-14
… 1950, p 334; but see Landmark Colony v Town of Oyster Bay , 145 AD2d 542, 536 NYS2d 96; Applebaum v Town of Oyster Bay , 176 AD2d 773, 575 NYS2d 100; Sperry Rand v Town of … 318, 392 NYS2d 594; see also O'Donnell v Syracuse , 184 NY 1; 54 NY Jur, Sewers and Sewage §2; 13 McQullin, Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-93-14DiNapoli: Get Your Money Back!
… and Health & Wellness Fair Albany Armory 195 Washington Avenue Albany, NY Albany Long Island June 9, 2025 1:00 p.m. … Unclaimed Funds Workshop St. Nicks Alliance 2 Kingsland Avenue Brooklyn, NY Kings …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backPayroll Improvement Project Bulletin No. PIP-011
… Effective Dates PayServ 9.2 changes are effective at Go Live, scheduled for March 15, 2021. Affected Employees … Record and Navigation Change Retirement Enrollment records with Plan Type 7Z in v 9.1 will be converted to Savings Plans … Types in v 9.2 will be two digit numeric codes. Records with Plan Type 7Z in v 9.1 will converted to Plan Type 4Z in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-011-changes-savings-plans-payserv-92Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s members ensured that … Fire Department is a volunteer organization located in the Town of Middletown, Delaware County. The Department provides fire protection services to the Middletown-Hardenburgh Fire District and has …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Oversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… the State. The Department of Environmental Conservation (DEC), through its Division of Materials Management and its … enforcement and abatement (cleanup) of waste tire sites. DEC has established an enforcement policy to ensure timely … (Fund) for use in administration of provisions of the Act. DEC is authorized to use the Fund to cover costs associated …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followRequired Documentation
… If you file a claim: online , you may receive an email asking for … mail , you can attach the required documentation to your claim form. In some cases, we may send you a letter asking … decree; and Court papers. Proof of Authorization (to Claim on Owner’s Behalf) To make a claim on behalf of another …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationDiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… York State Police announced today. The defendant, Jonnell Rose, was charged with grand larceny in the second degree. “Jonnell Rose allegedly exploited his position of trust to divert … James said. “Thus far, it has been revealed that Jonnell Rose allegedly violated the trust of the Vernon Center Fire …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000Contributions – Special 20- and 25-Year Plans
… required when you elect this plan are taxable, meaning they will be taken from your earnings after taxes and … plan, the additional contributions required are taxable, meaning they will be taken from your earnings after taxes and … the Section 383-f plan. These contributions are taxable, meaning they will be taken from your earnings after taxes and …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsCorporate Governance
… Under Comptroller Thomas P. DiNapoli’s leadership, the New York State Common Retirement Fund continues to … sustainable financial performance. The Fund uses a range of tools, including direct engagement, letter writing, … The New York State Common Retirement Funds Corporate …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceOpinion 92-57
… that bear on the issues discussed in the opinion. SEWER RENTS -- Interest and Penalties (by State to village) … COMPTROLLER -- Approval By (for contracts for water and sewer services from village) VILLAGES -- Powers and Duties (need for contract to provide water and sewer services to State) WATER RENTS -- Interest and …
https://www.osc.ny.gov/legal-opinions/opinion-92-57CUNY Bulletin No. CU-823
… represented by IBT, Local 237 in Bargaining Units SB, SE, SM, SP, ST, SU, SV, SW, SX and SZ. Affected Employees: … represented by IBT, Local 237 in Bargaining Units SB, SE, SM, SP, ST, SU, SV, SW, SX and SZ are affected. Effective … 9704846 SB $31.86 $39.81 Campus Security Assistant 9704841 SE $17.25 $20.32 College Security Specialist 9704845 SM …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-823-international-brotherhood-teamsters-ibt-local-237CUNY Bulletin No. CU-855
… by IBT, Local 237 in Bargaining Units SV, SW, SB, SE, SM, SU, SZ, SP, SX and ST. Affected Employees: … by IBT, Local 237 in Bargaining Units SV, SW, SB, SE, SM, SU, SZ, SP, SX and ST are affected. Effective Dates: … 9704846 SB $39.81 $41.05 Campus Security Assnt 9704841 SE $20.32 $20.96 College Sec Spec 9704845 SM $42.55 $43.88 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-855-international-brotherhood-teamsters-local-237-maintenanceMore About This Retirement Plan – New Career Plan
… describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the New Career Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are … please contact us . © 2012, New York State and Local Police and Fire Retirement System VO1515 (Rev. 6/12) …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planImproper Payments for Controlled Substances That Exceed Allowed Dispensing Limits (Follow-Up)
… dispense when prescriptions are ordered by telephone or fax. Our initial audit report, which was issued on February … We recommended that the Department review the improper pharmacy claims we identified and make recoveries. We also … included implementing controls to prevent the payment of pharmacy claims for quantities of controlled substances that …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-payments-controlled-substances-exceed-allowed-dispensing-limits-followOpinion 96-22
… if the town no longer needs to proceed with the landfill closure. It is anticipated that the moneys in the contingency … is, the townwide or town outside village general fund and highway fund portions of the budget in the case of a town. … may be issued (see Local Finance Law, §§10.00; 11.00[a][33], [33-a]). …
https://www.osc.ny.gov/legal-opinions/opinion-96-22