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Town of Newcomb – Town Supervisor's Records and Reports (2026M-15)
… [read complete report – pdf] Audit Objective Did the Town of Newcomb (Town) Supervisor (Supervisor) maintain complete … for cash and investments and no liability accounts as of December 31, 2024. However, the balance sheets for these … incurred by the Town or properly allocated to each of the operating funds in 2024, which resulted in the …
https://www.osc.ny.gov/local-government/audits/town/2026/07/03/town-newcomb-town-supervisors-records-and-reports-2026m-15Opinion 88-11
… which it was given unless a court applying the doctrine of cy pres permits the gift to be used for another charitable … 1985 Opns St Comp No. 85-26, p 37). Under the doctrine of cy pres, where conditions relating to a charitable trust have …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Opinion 88-53
… of compensation for working vacations from calculation of final average salary) RETIREMENT AND SOCIAL SECURITY LAW, … agreement is not includable in the calculation of one year final average salary. You ask whether compensation paid to … agreement is includable in the calculation of one year final average salary under section 302(9)(d) of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 96-8
… criminal actions and other proceedings. As it applies to your inquiry, section 99-l provides as follows: 1. Towns and …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 2000-14
Whether a school district pursuant to a collective bargaining agreement may make annual payments into a tax deferred annuity program for its teachers
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 99-4
… that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and Duties … the benefit of that project. Also, an IDA may utilize the services of agents, employees and facilities of a town, in … in response to your inquiry regarding the authority of an industrial development agency ("IDA") to make a grant of its …
https://www.osc.ny.gov/legal-opinions/opinion-99-4New York’s Economy and Finances in the COVID-19 Era
… Economic Trends Paycheck Protection Program Helps 72% of New York Small Businesses Program Must Boost Aid to Underserved Communities Nearly three-quarters of New York State small businesses received assistance in recent … June 27. $38.2 billion in PPP loans were approved for New York applicants through July 24, 2020, according to data …
https://www.osc.ny.gov/reports/covid-19-august-5-2020Despite Progress, Pay Gap for Women Persists
… a wage gap of more than $10,435 based on median earnings for men and women who worked full-time, as reported by the … state-level data published by the U.S. Census Bureau are for 2019. 2 In that year, median earnings for men in New York working full-time, year-round, were …
https://www.osc.ny.gov/reports/despite-progress-pay-gap-women-persistsOffice of Operations: 2024 Virtual Fall Conference
… WHEN October 28 - November 4 REGISTRATION No registration is required. WHO SHOULD ATTEND This conference is intended for State agency staff who have responsibility … Schedule/OSC and Agency Processing Schedule (This course is exclusively for Agency Payroll Representatives) This …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conference-archivedDiNapoli Urges Focus on Addressing Rural Challenges
… costs in rural areas. Access to Health Care and Food: All of the counties examined have areas designated by the … empower our communities and chart a brighter future for all." “County leaders appreciate State Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesTransferring or Terminating Your Membership
… less than five years of service credit and have not worked in covered public service for at least seven years; or You … your membership to another public retirement system in New York State. If you previously were a member of the New … System (NYSLRS), or another public retirement system in New York State, your service may be recredited and your …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipOpinion 91-52
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … employing prescribed percentage of local residents) -- Commerce Clause (preference to bidder employing prescribed … also raise constitutional questions of compliance with the commerce, privileges and immunities and equal protection …
https://www.osc.ny.gov/legal-opinions/opinion-91-52State Agencies Bulletin No. 2246
… an Action/Reason code of Leave of Absence/MLS) who meet all remaining eligibility criteria are eligible for the lump … after 02/02/2024 but on or before 05/29/2024 and who meet all other eligibility criteria will receive the payment on … NPAY770 – One Time Payment Report This report identifies all employees who received the Non-Pensionable Lump Sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2246-new-york-state-correctional-officers-and-police-benevolent-associationSUNY Bulletin No. SU-195
… a row on the Additional Pay page for employees who meet ALL of the following criteria: Employee is in Bargaining Unit … employee was in Bargaining Unit 08. The system will total all monies for the following earnings codes where the … the system will calculate the deficit reduction amount on all eligible earnings where the earnings end date falls …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-195-2013-2014-2-day-deficit-reduction-plan-psnu-employeesFederal Impact on Higher Education – Federal Funding and New York
… on 01/10/2025. 29 United for Medical Research, NIH In Your State: New York . …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-higher-educationPreparing and Applying for Retirement
… benefits earned during the marriage may be marital property and can be divided when a marriage ends. Divorce can …
https://www.osc.ny.gov/retirement/members/preparing-and-applying-for-retirementIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… etc. Contractual services do not involve consumable goods and no transfer of an asset (to the State) occurs when … Dietetics & Nutrition 55061 Dietetics & Nutrition Food and nutrition services including food service … services not specifically identified elsewhere. 55128 Home Health Aides Home Health Aides 55129 Hospitals Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceThe Increasing Threat of Identity Theft
… the identity of another person to obtain goods, money, property, services or credit or to commit another crime. The …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftDiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… not ensured that the employees who transport clients in NYC drive safely and have valid driver's licenses, according … audit, which looked at vehicles assigned to the agency's NYC offices from April 1, 2015 through June 26, 2018 found: … when the agency paid them. Except for Staten Island, the NYC offices generally did not identify employees who were …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violationsComptroller DiNapoli and Attorney General Underwood Announce Sentencing of Queens Pharmacy Owner for Stealing More than $1.5 Million from Medicaid
… Lynbrook, NY, for defrauding the New York State Medicaid program out of $1.5 million. Today, Acting Supreme Court … expense of vulnerable New Yorkers who rely on our Medicaid program. He now faces jail time and millions of dollars in … Thomas P. DiNapoli said. "Mr. Goldin defrauded a program meant to help vulnerable New Yorkers and is being …
https://www.osc.ny.gov/press/releases/2018/07/comptroller-dinapoli-and-attorney-general-underwood-announce-sentencing-queens-pharmacy-owner