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Opinion 2006-9
… whether the proposed transfer would constitute a “sale” for purposes of Town Law §198(12) and, therefore, be subject … the proposition submitted to referendum must also provide for dissolution of the town district (Town Law §198[12][d]; … in reference to the situation when the consideration for the transfer of property and facilities is the assumption …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Contributing Toward Your Retirement – Article 14 Benefits
… employer, once you join the Retirement System, all salary and service earned in connection with all employment must be … federal income tax; Reported as wages for New York State and local income taxes; Reported as wages for Social Security; Reported as wages to the New York State and Local Retirement System, and used in the calculation of …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementTown of Sanford – Claims Audit Process (2021M-189)
… officials ensured that goods and services were received for the claims we reviewed, the Town Board (Board) did not …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Otselic – Selected Financial Operations (2012M-220)
… the Board’s oversight of selected financial activities for the period January 1, 2011, through June 4, 2012. … community development moneys is prepared, and procedures for outstanding loan collection are enforced. Establish … and in a timely manner. Ensure that all disbursements are for approved Town purposes and based on a supported and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Western New York Maritime Charter School – Financial Operations (2015M-124)
… enrollment and billing processes and purchasing practices for the period July 1, 2013 through March 27, 2015. … by a nine-member Board of Trustees. Operating expenses for the 2013-14 fiscal year totaled approximately $4.8 … obtain three written quotes, as required by Board policy, for all purchases subject to the Board’s purchasing policy …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Selkirk Fire Company No. 2 – Board Oversight (2021M-122)
… be assured all moneys raised were properly accounted for and deposited. The Board did not: Adopt adequate bylaws … prepare and maintain adequate records and reports for all revenues and expenditures. Board officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Village of Cambridge – Payroll (2015M-74)
… $1.28 million. Key Findings Payroll duties were not adequately segregated. The Board did not establish, document and approve pay rates for all employees, and some employees did not receive the correct gross pay. The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
… the services of a Certified Public Accountant (CPA) to perform duties that the Clerk-Treasurer was required to perform by New York State Village Law (Village Law) and … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202State Agencies Bulletin No. 1451
… salary limit for members of TIAA-CREF (Plan Type 7Z) in Tiers 1 through 5. Background In accordance with Section 415 of the Internal Revenue code, … Affected Employees Employee who are members of TIAA-CREF in Tiers 1-5 Effective Date January 1, 2016 Eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1451-maximum-salary-limit-tiaa-cref-retirement-tiers-1-through-5-plan-typeCompliance With State Arts Education Requirements (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Outstanding Violations … New York City Deparment of Education (DoE) students (in the 2011 graduating class) completed an Arts Education … Consequently, students who did not receive Arts Education in compliance with SED Regulations might not readily develop …
https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-followAbout This Publication – World Trade Center Presumption
… about laws that may apply to those who participated in World Trade Center rescue recovery or cleanup efforts …
https://www.osc.ny.gov/retirement/publications/world-trade-center/about-publicationProvisions for an Accidental Death Benefit – World Trade Center Presumption
… Chapter 445 (Laws of 2006) provides for an accidental death benefit to the beneficiaries of … to an accidental death benefit by filing an Application for Conversion of Service or Disability Retirement to Accidental Death Benefit for Victims of the 2001 World Trade Center Disaster …
https://www.osc.ny.gov/retirement/publications/world-trade-center/provisions-accidental-death-benefitApplying for Reclassification – World Trade Center Presumption
… To apply for a reclassification of your service or disability … as previously stated; and Complete an Application for World Trade Center Accidental Disability Presumption … have not already done so, you must file an Application for World Trade Center Notice (RS6047-N) on or before …
https://www.osc.ny.gov/retirement/publications/world-trade-center/applying-reclassificationFiling Requirements – World Trade Center Presumption
… , we strongly encourage you to file an Application for World Trade Center Notice (RS6047-N) by September 11, … your rights, and the rights of your beneficiaries to apply for benefits in the future. If You Have Not Retired From … effective as of the date of reclassification. It is not retroactive to your date of retirement. Your option selection …
https://www.osc.ny.gov/retirement/publications/world-trade-center/filing-requirementsQualifying Conditions – World Trade Center Presumption
… Qualifying conditions for this presumption include: Upper respiratory tract …
https://www.osc.ny.gov/retirement/publications/world-trade-center/qualifying-conditionsOverview – World Trade Center Presumption
… are permanently disabled, this law will help you qualify for a World Trade Center accidental disability presumption or help your beneficiaries become eligible for an accidental death benefit. The deadline for members to file a notice with NYSLRS of their …
https://www.osc.ny.gov/retirement/publications/world-trade-center/overviewA Message From Comptroller Thomas P. DiNapoli – World Trade Center Presumption
… Americans will never forget the tragic events of September 11, 2001, or the thousands of people who helped … efforts at the World Trade Center. From Ground Zero to the Fresh Kills Landfill, men and women worked around the clock doing their part to help New …
https://www.osc.ny.gov/retirement/publications/world-trade-center/message-comptroller-thomas-p-dinapoliWorld Trade Center Presumption – World Trade Center Presumption
… that may apply to those who participated in World Trade Center rescue recovery or cleanup efforts …
https://www.osc.ny.gov/retirement/publications/world-trade-centerOpinion 93-29
… or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for in villages) VILLAGE BOARD -- Powers and Duties (designation … official newspaper the only newspaper which is "published" in the village. The Village Law contains no provision …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Controls Over Computers (Follow-Up)
… Department of Environmental Conservation is responsible for the protection of the environmental health, welfare, and … asbestos monitoring and removal. As the agency responsible for the City's environment, the Department also regulates air … the risk that equipment may be misappropriated, or used for personal use outside of the Department, without …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/controls-over-computers-follow