Search
Opinion 88-5
… comply with constitutional equal protection guarantees (NY Const, art I, §11). Therefore, in answer to your first … St Comp, p 163, supra ; 1982 Opns St Comp, No. 82-2, p 3; NY Const, art I, §6). In connection with the above, we note … 99-272) and the Employee Retirement Income Security Act of 1974 ("ERISA", 29 USC §1001, et seq .). "ERISA" contains …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Overview – State Police Plan
… are the years right before retirement, but they can be anytime in your career. Your FAE can include, but is not …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly administered the District’s length of service award program (LOSAP) and procured goods and … Bridgehampton Fire District Length of Service Award Program and Purchasing Practices 2017M251 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingVillage of Fleischmanns – Water Fund (2013M-151)
Village of Fleischmanns Water Fund 2013M151
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Village of Newark Valley – Capital Planning (2016M-289)
… 1, 2015 through June 30, 2016. Background The Village of Newark Valley is located in Tioga County and has a population … Village of Newark Valley Capital Planning 2016M289 …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289June 2002: Advance Refunding Bonds
… refunding, bonds are refinanced (paid off) by issuing new bonds. Typically, the proceeds of the new bonds are placed in an escrow account (in a bank or trust company located and licensed to do business in New York State). After payment of issuance costs, the …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsSelected Safety and Security Equipment at Train Stations
… SIR is a separate operating unit, reporting to New York City Transit's (Transit) Department of Subways. SIR … at an estimated cost of approximately $21 million for the new system, excluding the stand-alone cameras. SIR's … on a staggered basis beginning in September 2014, and the new system includes cameras and CAIs located in the off-hour …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsAlternate Contribution Stabilization Program
… Overview Legislation enacted as part of the State budget (Chapter 57, Part BB, Laws of 2013) … to its usual procedures. The Alternate Program does not change these procedures or the method for … the law enacting the Alternate Program. NYSLRS determines what an employer’s contribution would be using the graded …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programOpinion 91-20
… In addition to ambulance service provided as part of a fire protection contract entered into by a town on behalf of … of the fee or charge imposed by the town for ambulance services rendered to the insured and may collect the fee or … town and that these contracts also provide for ambulance services within the fire protection districts. You state that …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Lake George Fire Company - Cash Receipts (2015M-216)
… January 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire … services to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… 2017. Background The Magee Volunteer Fire Department, Inc. is located in Seneca County and contracts with the Town of … fire protection services to Town residents. The Department is governed by an elected four-member Executive Board and … Service Form 990 for tax-exempt organizations. The Board is not reporting payments made to an individual performing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mWestern New York Maritime Charter School – Financial Operations (2015M-124)
… March 27, 2015. Background The Western New York Maritime Charter School, which is located in the City of Buffalo, is a … Western New York Maritime Charter School Financial Operations 2015M124 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124City of Oswego – Community Development (2015M-108)
… Purpose of Audit The purpose of our audit was to examine selected City community development activities for … through October 31, 2014. Background The City of Oswego is located in Oswego County and has a population of … and does not actively enforce the repayment of loans that become delinquent. The Department does not have a …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… March 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has approximately 1,700 … did not ensure all deposits were made intact and in a timely manner. Key Recommendations Ensure the bookkeeper dedicates sufficient time to perform her duties and require the bookkeeper to maintain accurate, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311DiNapoli: Local Governments Challenged by Slow Revenue Growth
… governments are seeing sales tax revenue growth slow and state aid remain essentially flat while they and school districts are coping with tax cap and tax freeze initiatives that limit growth in property …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthState Agencies Bulletin No. 1975
… employees whose job location is within the counties of Nassau, Suffolk, or Westchester, effective 12/31/2021, or … in NYC $15.00 (effective 12/31/2018) will continue. Nassau, Suffolk, or Westchester County $15.00 * Other (Job location outside NYC, Nassau, Suffolk, or Westchester Counties) $13.20 *The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… Audit The purpose of our audit was to review the Agency’s management practices for the period January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andDiNapoli: Fast-Track Payment Program Returns $48 Million in Unclaimed Funds
… New York State Comptroller Thomas P. DiNapoli announced today he is … up the return of lost money is priority of mine, and my office worked with the State Legislature in 2024 to create a … the speed and scale at which the State Comptroller’s office can return certain unclaimed funds, while ensuring …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-fast-track-payment-program-returns-48-million-unclaimed-fundsState Agencies Bulletin No. 1892
… of this bulletin is to inform agencies of the updated IRS (Internal Revenue Service) tax withholding requirements … for Nonresident Aliens Supplemental Wage Withholding Flat Rate Social Security Wage Base Limit Contribution Limits on … Qualified Transportation & Parking Fringe Benefits Limit Mileage Rates Individual Taxpayer Identification Number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1892-summary-tax-related-changes-2021Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… 21, 2012. Background The Big Flats Fire District No. 2 is located in Chemung County. The District’s general fund … Included in the budget is $30,000 for rent of the Golden Glow Volunteer Fire Company, Inc. firehouses. The Board of … implemented mitigating controls. The District entered into a new three-year lease with the Company effective January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012m