Search
Opinion 94-4
… of the potential for theft or misuse, the use of signature stamps should be carefully monitored at the local level. The … town should establish internal controls to ensure that the stamps are accessible only by appropriate officers and for …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 99-11
… district to retiring teachers as a token of appreciation for long-time service to the school district, so long as the … frame is of nominal value. You ask whether it is proper for a school district to pay for the framing of a cancelled bond issued by the school …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 88-38
… from the fees imposed by section 8022. Similarly, we do not believe section 8019 provides any such exemption. … fee will then be transmitted back to the municipality. We do not find this argument persuasive, since it is based on an … section 54-j of the State Finance Law. (1) Therefore, we do not believe that the argument put forth by New York City …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Town of Seneca Falls – Justice Court (2013M-89)
… internal controls over the Court’s financial operations for the period January 1, 2012 to March 4, 2013. Background … in Seneca County, has a population of approximately 9,000 and is the home of the National Women’s Hall of Fame. The … fines and surcharges. Key Findings The Justice was absent for the majority of our audit period; during this time, the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Town of Mount Morris – Justice Court (2012M-129)
… controls over the financial operations of the Court for the period January 1, 2005, to June 22, 2012. Background … collected approximately $94,590 in fines and surcharges for the period January 1, 2010, to June 22, 2012. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129City of Long Beach – Budget Review (B23-7-3)
… deficit in the City’s general fund and certain other funds as of June 30, 2012. Local Finance Law requires all municipalities that have been … above the legal limit. The City Council has adopted a local law authorizing an override of the tax levy limit. City …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Opinion 90-39
… the limitations specified in article 11 of the Town Law (see Town Law, §§176[18], 179). That section further provides … Tax Law, article 4, pertaining to exemptions; see also NY Const., art XVI, §1, prohibiting alteration or repeal of … North Little Rock v Grahm , 278 Ark 547, 647 SW2d 452), or through the use of a formula measuring the total firefighting …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Town of Brant – Justice Court (2014M-180)
… Purpose of Audit The purpose of our audit was to review the Justices’ records and reports for the period … Town Justice Court operations. Town revenue attributable to Court operations in 2013 was $366,772. Key Findings The … The Justices did not always report and remit funds to the Justice Court Fund (JCF) in a timely manner. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Unified Court System Bulletin No. UCS-84
… OSC’s automatic processing and provide instructions for payments not processed automatically. Affected Employees … 2005 General Salary Increase The legislation provides for a 2.75% Salary Increase for hourly employees and salaried … The following procedures must be used by the agency when reporting transactions in Pay Period 1L: For Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-84-april-1-2005-general-salary-increase-and-location-pay-increaseState Police Bulletin No. SP-252
… using an overpayment earnings code or an AC-230 . In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-252-april-2023-april-2024-and-april-2025-retroactive-salary-increases-stateSeaford Fire District – Length of Service Award Program (2014M-319)
… controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 through March 31, 2014. … $1.8 million, and the District’s contribution for the 2013 LOSAP program year was $113,300. Key Findings The District’s LOSAP point system is not consistent with New York State …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… Purpose of Audit The purpose of our audit was to review the Village’s claims processing and information … fiscal year totaled $765,677. Key Findings The Board did not perform an effective claims audit to ensure that … governing the Village’s IT system. The Village did not have formal policies or procedures addressing data backups or …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Town of Barker – Justice Court Operations (2016M-422)
… totaling approximately $75,000. Key Findings Not all case files included documentation of the Justice's adjudication, indicating the case resolution and the amount of fines and surcharges the … without the original data being documented in the case files. Key Recommendations Verify that all case files …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Town of Liberty – Justice Court Operations (2016M-336)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period January 1, 2015 … Background The Town of Liberty is located in Sullivan County. The Town, which has approximately 10,000 residents, …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Town of Lebanon – Justice Court (2013M-247)
… Purpose of Audit The purpose of our audit was to determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal controls over … 2013. Background The Town of Lebanon is located in Madison County and has a population of 1,332 residents. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Town of Wayne – Justice Court (2013M-52)
… Purpose of Audit The purpose of our audit was to examine the … August 31, 2012. Background The Town of Wayne is located in Steuben County and has a population of approximately … operations, resulting in a $2,910 shortage in the Justice’s account. The Justice did not prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Unified Court System Bulletin No. UCS-297
… which provides for a longevity lump sum payment based upon total number of years spent at a salary at the maximum of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-297-april-2021-unified-court-system-ucs-judicial-longevity-paymentUnified Court System Bulletin No. UCS-305
… Longevity Payment (JLP) and to provide instructions for payments not processed automatically. Affected Employees: … Employees Association (CSEA – BU 87), which provides for a longevity lump sum payment based upon total number of … rating other than “Unsatisfactory” to be eligible for a Longevity Lump Sum payment in April 2022. Note: There …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-305-april-2022-unified-court-system-ucs-judicial-longevity-paymentDiNapoli: Pennsylvania Man Who Impersonated Deceased Father to Steal $194K in NYS Pension and Social Security Payments Sentenced to 5 Years in Prison
… man who stole $194,000 of retirement benefits paid to his deceased father was sentenced today to five years in … for years, even before his father’s passing — and after it, went to significant lengths to keep that money coming in. … years earlier but would not say where he was buried or what had happened to his body. Ralph Gritman’s body still has …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-pennsylvania-man-who-impersonated-deceased-father-steal-194k-nys-pension-and-social-securityDiNapoli Announces State Contract and Payment Actions for April 2017
… Surgical Inc. for maintenance and repair services of two da Vinci robots at SUNY Stony Brook. $1.4 million with …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-actions-april-2017