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Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… 14, 2013. Background The Ramapo Central School District is located in the Town of Ramapo, in Rockland County. The District is … higher than the entry level and cost about $95,000 more a year than if they started at the entry level. According to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationOpinion 96-17
… volunteer firefighters attending emergency medical service conference); (reimbursement of volunteer firefighters for … firefighters attending an emergency medical services conference if the board of fire commissioners, based on a … firefighters who attend an emergency medical services "conference", presented by a State agency, which includes …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Opinion 90-19
… contract) VILLAGES -- Powers and Duties (administration of village fire department) GENERAL MUNICIPAL LAW, §209-d; NOT-FOR-PROFIT CORPORATION LAW, §1402; VILLAGE LAW, §10-1000, et seq. : A village fire department is administered by a board of fire … Concerning the relationship between a village and its fire department …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Opinion 89-5
… the issues discussed in the opinion. COUNTY CLERK -- Fees (for notice of pendency affecting more than one parcel) … 8021: A county clerk may not charge additional fees for filing a notice of pendency if the notice affects more … You ask if a county clerk may charge additional fees for the filing of a notice of pendency if the notice affects …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 89-12
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Construction … CODES, RULES AND REGULATIONS, §29.3: The employment by a fire district of a professional engineer as an independent … work, on a construction project when the engineer also is a one-half owner of a construction firm which may bid on …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… 1, 2013 through July 31, 2014. Background The District is a district corporation of the State, distinct and separate from the Town of Kirkland, and is located in Oneida County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Middle Country Public Library – Treasurer (2015M-291)
… Purpose of Audit The purpose of our audit was to review the Library’s … The Board does not require the Treasurer to take an oath of office, and the Treasurer submits invoices instead of … all requirements of a Library officer, including filing an oath of office and being compensated through the payroll. …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Opinion 90-10
… highway. A town board may not, by resolution or local law, empower either type of body to prevent or impede the highway … We do not believe, however, that such a resolution can empower either body to prevent the highway superintendent … duty. As to whether a town board, by local law , may empower a conservation advisory council or conservation board …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Payroll Improvement Project Bulletin No. PIP-015
… to be converted correctly. Refer to Payroll Bulletin PIP-007, Direct Deposit Record Changes Requiring … Project mailbox. Please include bulletin number PIP-015 in the Subject line of all emails pertaining to this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-015-direct-deposit-updated-business-process-and-ac-2772Overtime Compensation – Legacy Reporting
… and 6 members, overtime pay beyond the annual limits below is not included in the definition of earnings, and we cannot use it in a final average earnings (FAE) calculation. Only report …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationSullivan County – Fiscal Stress (2013M-81)
… County has a population of 77,547, is located in the southeastern part of New York State, and includes 15 towns and six villages. The County is …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81DiNapoli Statement on Governor's Veto of Transparency Legislation
… the following statement regarding Gov. Kathy Hochul’s veto of legislation that would have increased transparency on … that bypass routine oversight. Without public disclosure of how taxpayer money is being used, it raises questions … the following statement regarding Gov Kathy Hochuls veto of legislation that would have increased transparency on …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationOpinion 90-54
… Retirement Benefits (equitable distribution of benefits in matrimonial actions) DOMESTIC RELATIONS LAW, §236; RETIREMENT … payee upon receipt of a duly issued court order in a matrimonial action. RETIREMENT AND SOCIAL SECURITY LAW, §§60, … ordered to select or agreed to select as the result of a matrimonial action, the remedy lies against the member, not …
https://www.osc.ny.gov/legal-opinions/opinion-90-54DiNapoli Releases Recommendations From Decarbonization Advisory Panel
… State Comptroller Thomas P. DiNapoli today released the report from the Decarbonization Advisory Panel. The report examines the financial impacts of climate change on the New York State Common Retirement … the public workers that rely on it for retirement. The six-member Decarbonization Advisory Panel, the first of its kind …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-recommendations-decarbonization-advisory-panelCandor Central School District – School Lunch Operations (2015M-173)
… that meals offered to students are nutritious and prepared in the most economical and productive manner for the period July 1, 2013 through March 16, 2015. Background The Candor Central School District is located in the Towns of Candor, Spencer and Tioga and the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Opinion 98-2
… -- Reimbursement for Expenses (dinners after board meeting) FIRE DISTRICTS -- Apparatus and Equipment (control … TOWN LAW, §178-c: A fire district may not pay for post-meeting dinners of members of a fire district board of fire commissioners when a monthly meeting commences at 8:00 pm and ends approximately 9:00 pm …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Comptroller DiNapoli Calls on Major Corporations to Report on Disability Inclusion
… Thomas P. DiNapoli today announced that he has called on 49 of the largest U.S. companies, including Apple, … McDonald’s, Nike and Twentieth Century Fox, to report on their inclusion of people with disabilities across the … lack of information and disclosure of corporate policies on disability inclusion by creating a benchmarking tool that …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-calls-major-corporations-report-disability-inclusionVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… is located in the Town of Smithtown, Suffolk County, and has a population of approximately 1,800. The Village is … which comprises four elected Trustees and an elected Mayor. The Village’s operating expenditures for the fiscal … The Building Inspector receives an Internal Revenue Service Form 1099, and does not receive any fringe benefits. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43State Agencies Bulletin No. 1214
… appropriations. Affected Employees Employees who have a salary refund (AC230) submitted and processed after the … AC230s received by January 4, 2013 will be reflected in the employee’s 2012 Form W-2 and the agency appropriation … funds (constructive receipt).As a result, when an AC230 is received after the January 4, 2013 deadline, the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1214-processing-2012-salary-refunds-received-osc-after-january-4-2013State Agencies Bulletin No. 247
… lag/2 current, checks dated May 3, 2001 Specifics Attached is the Schedule for Agency Payroll Submission and Report and File Availability. For agencies paid on a lag basis, the submission deadline is generally the last … that paychecks are issued timely. To assist agencies in identifying the earlier deadlines, the dates have been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/247-schedule-agency-payroll-submission-and-availability-reports-and-files