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Opinion 88-72
… in the opinion. SEWER DISTRICTS -- Establishment (of town district within county district) COUNTY LAW, §250; TOWN LAW, §§190, 209: The establishment of a county sewer district would not necessarily preclude the subsequent … Concerning the formation of a town sewer district within the boundaries of an existing county sewer …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Property Tax Freeze Credit
… PTF Credit for tax year 2015, homeowners must receive the STAR property tax exemption (i.e., the property must be the … either the homeowner or property was not eligible for the STAR property tax exemption. This includes out-of-state …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditState Agencies Bulletin No. 767
… for advance payment of Earned Income Credit to file a new Form W-5 Earned Income Credit Advance Payment Certificate … Earned Income Credit directly from their employer in the form of regular EIC payments added to their paychecks. Agency … report by December 20, 2007 (Institution) and December 26, 2007 (Administration), the EIC must be cancelled on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/767-advance-payment-earned-income-creditDiNapoli: Former Town of Marion Court Clerk Pleads Guilty to Theft
… and the New York State Police announced today that the former court clerk for the Town of Marion, Eileen Steurrys, pleaded guilty to stealing over $50,000 from the town court. “Ms. Steurrys went to great lengths to try and cover up her theft of public … and the New York State Police announced today that the former court clerk for the Town of Marion Eileen Steurrys …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-town-marion-court-clerk-pleads-guilty-theftDiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… impacts from the novel coronavirus, instead of being based on the most recent U.S. Census Bureau population data. … said. “Targeting aid to the communities that suffered the worst from the outbreak would have been more prudent than … population. As a result, regions like New York City and Long Island are facing significant budget shortfalls.” …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19Opinion 94 - 23
… If the proposed extension is without petition and by board motion pursuant to Town Law, §170(2), joint action by both … to which fire districts may be extended on town board motion, without petition (see 12 Opns St Comp, 1956, p 280). … provides, in pertinent part, as follows: 2. Upon its own motion and without a petition, the town board of any town or, …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Opinion 92-42
… LAW, §64(2-a): A town may enter into an agreement with the owner of a parking lot pursuant to which the town would lease … a proper town purpose and the value of the services to the owner, plus any other consideration provided by the town, is … ask whether a town may enter into an agreement with the owner of a parking lot to permit the town to use a portion of …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Town of Phelps – Financial Management (2015M-70)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … The purpose of our audit was to review the Towns financial management …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70SUNY Bulletin No. SU-335
… agency instructions for processing the Downstate Location Stipend. Affected Employees Employees in the State University … prorated amount. Processing Date(s) The Downstate Location Stipend should be processed in Administration Pay Period 17L, … End Date) are eligible to receive the Downstate Location Stipend: Bargaining Unit = 28 Salary Grade = 980 Comp Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-335-suny-downstate-location-stipend-gsnu-employees-representedNew York Youth Jobs Program (Follow-Up)
… foster care or being homeless. Employers are entitled to claim tax credits equal to $750 per month, for up to six … amount of tax credits that an employer is entitled to claim. The Department of Taxation and Finance (Tax and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followReview Invoices, Purchase Orders and Payments
… New York State by logging into the Vendor Self-Service Portal. The online service allows you to search for invoices, … view your transactions, log in to the Vendor Self-Service Portal in the Statewide Financial System: Log in Don't have … the “help” link once you have logged into the Vendor Portal and select the appropriate topic. Get Purchase Orders …
https://www.osc.ny.gov/state-vendors/portalDiNapoli: Former Town of Minerva Clerk Pleads Guilty
… Jordan Green, the former clerk to the supervisor for the town of … State Comptroller Thomas P. DiNapoli announced today. "Ms. Green used the public's coffers as her personal bank account. … work and partnership in combatting public corruption." Green, 30, who plead before Essex County Court Judge Richard …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-former-town-minerva-clerk-pleads-guiltyRockland County Community College - Employee Benefits (2020M-5)
… the College can obtain cost savings by reducing the costs of employee benefits. Key Findings The College overpaid $4.6 … County for health insurance in fiscal years 2018 and 2019. Of the 20 employees paid health insurance buyouts totaling … $81,189, 16 were inaccurate, for a net underpayment of $7,397. Key Recommendations Reconcile insurance billings …
https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5IV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… accountability for individual fund assets. Click here to download the table below as a Microsoft Excel file . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsEssential Policy Elements – Travel and Conference Expense Management
… typically reimbursable such as hotel room charges, mileage allowances, taxi and rental car expenses, and … their home or work site. General maximum reimbursement rates for various types of travel expenses, including a … under which exceptions to these maximums will be granted. Mileage reimbursement rates for employee use of personal …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsState Agencies Bulletin No. 2080
… Purpose The purpose of this bulletin is to provide instructions for processing … 18, 2022 Title 9 Executive Department, Subtitle G Office of General Services, Chapter VI Miscellaneous, Subchapter A, … modified must be returned to the employee for completion of a new card. Please visit www.sefanys.org to obtain a copy …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2080-2023-state-employees-federated-appeal-sefa-campaignUnified Court System Bulletin No. UCS-26
… Purpose To explain the use of the new deduction code 378, Universal Life Insurance … Future Planning Associates, will send OSC a biweekly file to start and/or cancel the deduction. Agency Actions No … To explain the use of the new deduction code 378 Universal Life Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-26-voluntary-insurance-program-certain-employees-unified-courtTown of Lewis – Records and Reports (2025M-17)
… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Town Supervisor (Supervisor) … Period January 1, 2023 – November 30, 2024 Understanding the Program The Supervisor, as chief fiscal officer, is … The Supervisor did not maintain complete and accurate …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Alexandria Central School District – Financial Condition Management (2020M-109)
… did not need to use most of the appropriated fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2019, surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mEdmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… of Fire Commissioners (Board) properly audited claims and whether the Treasurer filed the required Annual Financial … Key Findings The Board did not properly audit all claims, and the Treasurer did not file AFRs in a timely manner. The Board did not: Audit and approve all claims before payment and ensure all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024m