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Opinion 98-5
… 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited … You ask whether an elective county coroner, who is also a funeral director, would have a prohibited interest in a … payment is made to the coroner as a sole proprietor of a funeral business. A coroner also would be deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Town of East Hampton - Budget Review (B20-7-10)
… fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Ordinary Death Benefit – En-Con Police Officers Plan
… Your beneficiary may be entitled to an ordinary death … monthly pension, if you meet eligibility requirements and your death is not attributable to an on-the-job accident. The … benefit is equal to three times your salary raised to the next highest multiple of $1,000, as limited by Section 130 of …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-death-benefitPartial Lump Sum Payment – En-Con Police Officers Plan
… receive a reduced lifetime retirement benefit in exchange for a one-time lump sum payment. The lump sum payment is made … been eligible to retire with a service retirement benefit for at least one year prior to your date of retirement; and … retirement).* Choosing a Lump Sum Payment When you file for retirement, if you are eligible for PLS, we will send you …
https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-paymentVested Retirement Benefit – Police and Fire Plan
… benefit as early as the first of the month following your 55th birthday. Tiers 2, 3 and 5 Full vested benefit at age … benefit as early as the first of the month following your 55th birthday. Tier 6 Full vested benefit at age 63. Your …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitVested Retirement Benefit – En-Con Police Officers Plan
… to a designated beneficiary of your choosing after your death. Filing To receive your vested retirement benefit at … covered by Section 383b Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1822/vested-retirement-benefitVillage of Suffern - Budget Review (B20-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the Village’s tentative budget for the 2020-21 fiscal year are reasonable. Background … and expenditure projections in the Villages tentative budget for the 202021 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Town of Whitestown – Inventories (2026M-38)
… safeguard and account for diesel fuel, gasoline and motor oil inventories? Audit Period January 1, 2024 – March 26, … safeguard and account for diesel fuel, gasoline and motor oil inventories to ensure these valuable assets are protected … records and periodic monitoring help ensure fuel and motor oil are used for authorized purposes, facilitate timely …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-whitestown-inventories-2026m-38County of Rockland - Budget Review (B19-6-9)
… located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to issue debt …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Village of Suffern – Budget Review (B19-6-3)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Wall Street Profits Up in 2016
… bounced back strongly in 2016. Lower costs more than made up for the continued decline in revenues," DiNapoli said. "Bonuses were up only slightly in New York City as the industry held the … job growth slowed. The industry added 2,800 jobs in 2014 and 4,500 jobs in 2015. Despite job gains, the …
https://www.osc.ny.gov/press/releases/2017/03/wall-street-profits-2016SUNY Bulletin No. SU-357
… schools, F-1 and M-1 students who come to the United States to attend those schools, U.S. Department of … Program sponsors and J-1 visa Exchange Visitor Program participants. In 2004, Congress mandated all nonimmigrant … United States and the student's country of residence. For countries that do not have a scholarship income tax treaty …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-357-suny-nra-sevis-fee-reimbursementBrushton-Moira Central School District – Tuition Billing (2023M-158)
… care students enrolled at the District. As a result, as of September 30, 2023, officials had not billed or underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and … years. District officials did not: Provide oversight of the officials who prepared the tuition bills. Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158XIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… Improvement Project (PCIP) establishes standard guidance for when a project is needed. The following table explains if … Threshold No (cost thresholds do not need to be considered for project creation) Guide to Financial Operations REV. … Improvement Project PCIP establishes standard guidance for when a project is needed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededOpinion 90-26
… on the issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (exceeding maximum cost specified in) LOCAL … the estimated maximum cost for such purpose specified in a bond resolution, the board of fire commissioners may not … for this project in excess of the amount set forth in the bond resolution approved at referendum. In order to increase …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Opinion 2000-24
… Two non-contiguous villages may enter into a municipal cooperation agreement pursuant to General Municipal Law, … that are not contiguous may enter into a municipal cooperation agreement pursuant to General Municipal Law, … two non-contiguous villages may enter into a municipal cooperation agreement pursuant to General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Opinion 89-33
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … without prior audit by the board of trustees. Your inquiry makes specific reference to officers who are compensated on an hourly basis. If payment may be …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Overtime Limits – Enhanced Reporting
… For members of Tiers 5 and 6, the New York State Retirement and Social Security Law limits the amount of overtime pay included in the calculation of … of Enhanced Reporting A key feature of enhanced reporting is its ability to automatically track year-to-date totals for …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-limitsControls Over the Empire State Supportive Housing Initiative (2022-S-22)
To determine whether controls over the Empire State Supportive Housing Initiative (ESSHI) are sufficient to ensure the needs of high-risk target populations are being met, and whether providers deliver the services that are required in their contracts with State agencies.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s22.pdfNon-Revenue Service Vehicles and On-Rail Equipment (2020-S-29) 180-Day Response
To determine whether LIRR maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment and maintains an accurate inventory of parts required to repair the ....
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s29-response.pdf