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Town of Brunswick – Justice Court (2017M-285)
… required. Court personnel were unaware of the bail account balance. There were 26 checks signed using a signature stamp rather than signed by the Justice. Key Recommendations … made within 72 hours, as required by law. Perform monthly bank reconciliations. Discontinue the use of a signature …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285DiNapoli Releases Analysis of SFY 2024-25 State Budget
… reserves such as the “economic uncertainties” fund can be used by the Executive for any purpose, with no …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetOpinion 89-35
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Procedural Requirements … moneys not needed for immediate expenditure. This is in reply to your inquiry concerning the powers and duties of … has been designated as the accounting officer of the town. In addition, the town board has conferred upon the town …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Opinion 89-11
… powers of a not-for-profit corporation, which include the power to rent real property and all powers necessary to … and their families. Thus, although the Association has the power to rent a meeting room in furtherance of its general …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 88-45
… in the opinion. CAPITAL IMPROVEMENTS -- Financing of (bank line of credit unauthorized) LOCAL FINANCE LAW, §§20.00, 28.00, … the Local Finance Law to borrow by the establishment of a line of credit with a bank but may issue capital notes to the … Whether a line of credit between and the county is legal …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Update Your Contact Information
… It’s important NYSLRS has your current mailing address, phone number and email address. That way you’ll be … contact you quickly with important information, such as a change to your benefits. Use a personal email address you … receiving mail from NYSLRS, you must submit a change of address directly to us . This is especially important if …
https://www.osc.ny.gov/retirement/update-your-contact-informationLimitations – State Police Plan
… Your FAE calculation may be limited based on your tier. Earnings … Tier 2 If the earnings in any year included in the FAE period exceed the average of the previous two years by … the amount in excess of 20 percent is excluded from your FAE. Tier 5 If the earnings in any year included in the FAE …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/limitationsState Comptroller DiNapoli Releases Municipal & School Audits
… two former board members and two former interns. Village of Hewlett Neck – Treasurer’s Duties (Nassau County) … $86,937, were not deposited within 10 days as required by village law. The treasurer did not sign 69 of 179 checks … York State Department of Transportation rated a town-owned bridge in poor condition in 2019. While officials have set …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Parish – Board Oversight (2012M-240)
… of Audit The purpose of our audit was to review the Board’s oversight of the claims and annual audit processes for the … responsible for managing Village operations. The Village’s 2010-11 expenditures were approximately $153,000 in the … Village’s procurement policy. The Board did not audit, or cause to be audited, the Treasurer’s records and reports. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240State Agencies Bulletin No. 1497
… plus Employer Contribution) will be reported in Box 10 Dependent Care Benefits on the employee Form W-2. Amounts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1497-retroactive-dependent-care-advantage-account-dcaa-new-york-dependentOpinion 92-14
… discussed in the opinion. COUNTY TREASURER -- Powers and Duties (when mechanics' lien deposit may be refunded … deposit refunded without a court order) CIVIL PRACTICE LAW AND RULES, §§2607, 8010(1); LIEN LAW, §§19, 20: The chief … previously paid into court discharging a mechanic's lien, and if such substitution is permissible, whether it may be …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Medicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… dentists. Key Findings We identified about $2.3 million in highly suspicious and possibly fraudulent claims that were … on June 17, 2010, the dentists' two offices were open for a total of 19 hours. However, the dentists submitted claims … that were purportedly provided by another affiliated dentist. In addition, the dentists paid staff to recruit …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsState Agencies Bulletin No. 1698
… for reimbursement of employees’ qualified moving expenses and to provide instructions for required documentation … reasonable costs of moving expenses. The Federal Tax Cuts and Jobs Act signed into law on December 22, 2017 suspends … now be included in an employee’s federal taxable gross and applicable taxes must be withheld. NOTE: Moving expense …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1698-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseOpinion 95-3
… levy the same tax) TAX LAW, §§ 1105(b), 1210(a),(b), (c), 1223, 1224(b), (k), 1262(a), (c), (d): In the absence of … 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions or any combination … 3% sales tax on utility services, restaurant meals, hotel room occupancy and amusement admissions. In view of the sales …
https://www.osc.ny.gov/legal-opinions/opinion-95-3DiNapoli Report Looks at New York City Metro Area's Import and Export Economies
… large oil and gas exports. The metropolitan area’s largest export trading partners are Canada and Switzerland, each of …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economiesComptroller DiNapoli Releases School Audits
… or a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… and districts accounted for in other funds. However, we found that the allocation method is not based on the cost … services received by the benefiting department or fund. If estimates are used when preparing the annual budget, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Yaphank Fire District – Claims Processing (2013M-51)
… was to examine the claims auditing process for the period January 1, 2012, to December 31, 2012. Background The Yaphank … was to examine the claims auditing process for the period January 1 2012 to December 31 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Opinion 94-18
… in the opinion. VILLAGES -- Powers and Duties (conveyance for nominal consideration to private not-for-profit corporation) CONSTITUTIONAL LAW -- Gifts and Loans (transfer of village real property for nominal consideration to not-for-profit corporation) REAL …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
Keeseville Volunteer Fire Department Financial Operations 2017M100
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operations