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Steuben County – Court and Trust Funds (2024-C&T-4)
… 1, 2021 through May 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court … of $100 improperly remained in the Commissioner’s custody that should have been turned over to the State Comptroller as abandoned property. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Village of Suffern – Budget Review (B19-6-3)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2019-20 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Use, Collection, and Reporting of Infection Control Data (Follow-Up)
… included in our initial audit report, Use, Collection, and Reporting of Infection Control Data ( 2020-S-55 ). The … recommendations to the Department of Health (Department) and one to the Governor. About the Program Due to the highly … after the first case was identified, COVID-19 infection and death rates among New York State nursing home residents …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followOpinion 88-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL … lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a repair reserve fund may be expended for the dredging of a …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 88-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. TAXES -- … mortgage tax) TAX LAW, §261(3); VILLAGE LAW, §2-234(1)(c): A newly incorporated village becomes entitled to payment of …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Mandatory Membership – Membership and Enrollment
Some public employees are required to join NYSLRS others may join if they wish
https://www.osc.ny.gov/retirement/employers/membership-enrollment/mandatory-membershipOpinion 99-12
… of debt over entire district in connection with proceeding to consolidate) -- Extension (spreading costs of debt over entire district in connection with proceeding to extend) WATER DISTRICTS -- Consolidation (spreading costs … of debt over entire district in connection with proceeding to consolidate) -- Extension (spreading costs of debt over …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Opinion 98-11
… LAW, §25-a: When the last day of the penalty-free period for the payment of real property taxes falls on a Saturday, … tax payment postmarked on the day after the last day for the payment of taxes without penalty is timely, when the last day of the penalty-free period is a Sunday. For purposes of this opinion, we have assumed this issue is …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 98-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CITIES -- … EDUCATION LAW, §2580(1), (4); GENERAL MUNICIPAL LAW, §9-a: The moneys of a city with one hundred twenty-five thousand …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 92-50
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether a county by local law may amend the competitive bidding provisions of its charter to provide a price preference to local vendors …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Town of Ridgeway – Health Insurance Benefits (2025M-95)
… by the Town for officials. Understanding the Audit Area As a general rule, a town may provide health insurance benefits … and former town officials in accordance with New York State General Municipal Law (GML) Section 92-a. Collective … benefits, which generally outline eligibility, the amounts that an active or former official contribute to the cost of …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95Otisco Fire District – Audit Follow-Up (2016M-415-F)
… 2017. Background The Otisco Fire District (District) is a district corporation of the State, distinct and separate from the Town of Otisco, in … Commissioners (Board). Results of Review We determined that the District has not made progress in implementing …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-fTown of Southold – Financial Operations (2014M-299)
… The Town of Southold is located in Suffolk County and has a population of approximately 23,200. The Town is governed by … does not have effective policies and procedures to ensure that cash is properly safeguarded in the Receiver of Taxes, … duties. Ensure that Town officials comply with New York State General Municipal Law and the Town’s policy …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Town of Clarendon – Justice Court Operations (2013M-362)
… to Court operations. The Court was audited by the New York State Office of Court Administration, which released a report in July 2011 that found that at least $89,600 in Court funds were …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Opinion 2000-14
… Benefits (payments into annuity program) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (payments into annuity program) … annuity program) CIVIL SERVICE LAW §201(4); RETIREMENT AND SOCIAL SECURITY LAW §§113, 470; EDUCATION LAW §3109: A … other than retirement and because it would be paid "in one lump sum geared to the length of tenure . . . …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 92-3
… in Contract (contracts of creditors) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (consulting engineer as creditor of planning board chairman) ZONING AND PLANNING -- Planning Boards (consulting engineer as … money from the planning board's consulting engineer and has not yet repaid the loan. You also state that the …
https://www.osc.ny.gov/legal-opinions/opinion-92-3SUNY Bulletin No. SU-246
… Employees designated management of confidential in the State University of New York – BU13 who meet the eligibility … Background Chapter 55 of the Laws of 2015 provides for a salary increase of two percent (2.00%) for April 2017. … adjustments for regular earnings and Time Entry earnings that are calculated by the system based on annual salary, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-246-april-2017-state-university-new-york-suny-management-andTown of Sherburne – Budgeting (2025M-3)
… analyze the 2025 adopted budget. Understanding the Program A realistic budget begins with sound estimates and … unnecessarily. The report includes five recommendations that, if implemented, will improve the Town’s budgeting … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3New York State Comptroller DiNapoli, CalPERS CEO Marcie Frost and NYC Comptroller Mark Levine Raise Alarm on Reports of Proposed SpaceX IPO Governance
… extreme governance structure within SpaceX’s confidential draft registration statement. While the registration …
https://www.osc.ny.gov/press/releases/2026/05/new-york-state-comptroller-dinapoli-calpers-ceo-marcie-frost-and-nyc-comptroller-mark-levine-raiseEscalation – Article 14 Benefits
… Escalation is the annual increase or decrease of a benefit, based on the cost-of-living index. Service … can be eligible for either full or partial escalation. If a benefit is eligible for full escalation, it will increase … of the month following the date you become eligible for that benefit. For death benefit payments, it is the first day …
https://www.osc.ny.gov/retirement/publications/1644/escalation