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What to Report – Legacy Reporting
… Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportDiNapoli and Rice Halt Pension Scam
… a piggy bank for those looking to game the system while drawing a higher salary than the law allows,” Rice said. …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamState Agencies Bulletin No. 1886
… to $100,000.00 5.75% $100,000.01 and Greater 6% The Benefit Plans and the narrative descriptions are found … contribution rates are identified within the description. Benefit Plan Description T6V030 VDC TIER 6 3PCT T6V035 VDC … rows for an employee, the earnings from each row must be combined to determine the “two-year look back” salary. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1886-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcTown of Union – Transparency of Fiscal Activities (S9-25-40)
… [read complete report – pdf] Audit Objective Did the Town of Union (Town) Board (Board) provide for an annual audit of the Town’s financial records, and did the Comptroller file … Did the Town of Union Town Board Board provide for an annual audit of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-union-transparency-fiscal-activities-s9-25-40DiNapoli Releases Municipal Audits
… Springs Fire District and the Village of Westbury . “In today’s fiscal climate, budget transparency and … financial duties. Village of Middleport – Water and Sewer Rents (Niagara County) The clerk-treasurer properly billed, collected and deposited water and sewer rents. However, audits found significant control …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsOpinion 92-51
… that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees … of member of IDA) GENERAL MUNICIPAL LAW, §856(2): An industrial development agency may not reimburse members of … the reimbursement is public or private. You ask whether an industrial development agency (IDA) may reimburse members of …
https://www.osc.ny.gov/legal-opinions/opinion-92-51State Comptroller DiNapoli Releases Municipal Audits
… improvement related to the collection of season passes and lift ticket revenues at the town-operated McCauley Mountain …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… school districts found they did not provide mental health training to all staff for the 2020-21 school year by Sept. 15, as required by … of 20 districts (90%) either did not offer mental health training or provided training that lacked some or all the … school districts found they did not provide mental health training to all staff for the 202021 school year by Sept 15 …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffCalculating Days Worked – Legacy Reporting
… In the simplest of terms, to calculate the number of days worked, first determine the number of hours worked and … following is information on how to calculate the number of days worked based on different scenarios. Please refer to the … working the full SWD) should be reported with full-time days. Part-time employees (those who are working less than …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedOpinion 91-46
… the State and local governments ( Olmsted v. Meahl , 219 NY 270, 114 N.E. 393). As a clerk of the courts, the County …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Opinion 97-9
… the board member is not merely speculative and more than de minimis, the board member should not participate in the … board members' participation in this matter, the town's code of ethics should be examined. Section 806 of the General … the court concluded that the likelihood that such a de minimis non-statutory interest would or did in fact …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 89-31
… CHARTERS -- City Charters (right to hold recall election) LOCAL LAWS -- Recall Election (authority of city to provide … be authorized by local law. The question of whether a city charter may be amended by local law to provide for recall … pursuant to Municipal Home Rule Law, §37, to amend a city charter to provide for recall elections. The court first …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Opinion 91-47
… SCPA, §709, entitled, "Objection to grant of letters or appointment of lifetime trustee," provides: Any person … or more legal objections to granting the letters to or the appointment of one or more of the persons about to receive … filed the court may stay the granting of letters to or the appointment of the person against whom the objection is made …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Maximizing Incentives for Individuals With Disabilities
… in poverty than working-age New Yorkers statewide (28% vs. 12%, respectively). The New York Employment Service … a disability in the Ticket to Work program (TTW). TTW is a voluntary program funded by the Social Security … Security Income and Social Security Disability Insurance recipients) reach employment goals and reduce …
https://www.osc.ny.gov/state-agencies/audits/2022/08/30/maximizing-incentives-individuals-disabilitiesShareholders to Exxon: It's Time to Address Climate Change
… — supported by more than 60 institutional investors — will urge the company to address climate change risk. At the meeting, ExxonMobil's board of directors will hear directly from major shareholders who want the … England supported by more than 60 institutional investors will urge the company to address climate change risk …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changeResponsiveness to Noise Complaints Related to Construction Projects (Follow-Up)
… Objective To determine the extent of implementation of the … in our initial audit report, Responsiveness to Noise Complaints Related to Construction Projects (Report … To determine the extent of implementation of the …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-construction-projects-followOpinion 92-22
… in the opinion. CONFLICTS OF INTEREST -- Contracts (representation of owners of property located outside … is defined to mean any claim, account or demand against or agreement with a municipality (General Municipal Law, … officer or employee from receiving, or entering into any agreement for compensation for services to be rendered in …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Federal Funds to New York City: Title I Grants to Local Educational Agencies
Title I of the Every Student Succeeds Act of 2015 (ESSA), which amended the Elementary and Secondary Education Act of 1965 (ESEA), distributes federal funding to Local Educational Agencies (LEAs).
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-title-I-grants-to-local-educational-agencies.pdfDiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… in the state borrowing from the federal government to pay claims. State UI tax rates have already risen to the highest level permissible under law in 2021. Unless … employers will also increase in 2022 and beyond, according to a report issued today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentOpinion 90-29
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Restitution … agency, must be used for the purposes set forth in section 420.10(7) of the Criminal Procedure Law. A county … to the provisions of subdivision 7. In our opinion, a claim by a person to recover money being held on his behalf …
https://www.osc.ny.gov/legal-opinions/opinion-90-29