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Opinion 93-25
… on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (lighting of private right-of-way) … STATE CONSTITUTION, ARTICLE VIII, §1; VILLAGE LAW, §§6-626; 12-1200: A village which has provided lighting … the Village Law is a question of fact (see McCarthy v Lake Shore, etc. R. Co. , 76 NY 592) to be determined, in the …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Unified Court System Bulletin No. UCS-314
… SD Communications Workers of America 02/15/2023 DR Court Officers Benevolent Association of Nassau County … Court Officers Association 12/09/2022 SY New York State Supreme Court Officers Association 12/01/2022 S9 New York … Criteria Employees who meet the following criteria on the ratification date of their respective union are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… reports. The Board did not audit all claims prior to payment. Key Recommendations File annual financial reports … audited, with the exception of those that are allowed by law to be paid in advance. … Smithfield Fire District …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… are to advance job opportunities and economic welfare in the Town of Hamburg by providing financing and tax … Board. The Agency reported 48 active projects with payment in lieu of taxes (PILOT) agreements in 2014. Key Findings The Board did not develop an adequate …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andOrdinary Death Benefit – State Police Plan
… Your beneficiary may be entitled to an ordinary death benefit if you meet the eligibility requirements and your death is not attributable to an on-the-job accident. The … by resignation, employer action, retirement or any other means while receiving those benefits; or Within 12 months of …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitBeacon City School District – Claims Auditing (2016M-20)
… Background The Beacon City School District is located in the City of Beacon, Dutchess County. The District, which … on open purchase orders when approving claims resulting in eight open purchase orders being overspent by $77,436. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… was deceased. As a result, we did not refer this matter to law enforcement. Key Recommendations Work to seek recovery of … Ensure claims are supported, audited and approved prior to payment and monitor the Treasurer’s work. Obtain an annual …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… Purpose of Audit The purpose of our audit was to examine the Board’s … established sufficient controls over the procurement of professional services. Key Recommendations Discontinue making … to recoup all or part of the payments already made. Conduct a deliberate, thorough and timely audit of all claims …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingVillage of Richmondville – Disbursements (2012M-178)
… Mayor properly monitored the Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The … County. The Village has 918 residents; its annual budget for 2012-13 is approximately $1.95 million. The Board, … made to the Clerk-Treasurer without Board approval and all employees had the wrong amounts withheld for health …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Opinion 89-40
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Reimbursement for Expenses (loss of … MUNICIPAL LAW, §72-o; TOWN LAW, §§178-c, 178-d: (1) A fire district may not reimburse a fire district commissioner … Law, §72-o. (2) A volunteer officer or member of a fire department who is self-employed as a sole proprietor or a …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Opinion 2000-18
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (establishment of service … service award program to joint fire district) VOLUNTEER FIREFIGHTERS -- Service Award Programs (establishment by … may establish a service award program for the volunteer firefighters of the joint fire district fire department, but …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Opinion 91-53
… Duties (appointment of board member as deputy supervisor) SUPERINTENDENT OF HIGHWAYS -- Compensation (additional … compensation for performing services for special district) TOWN ASSESSOR -- Compensation (additional … notice of hearing for performing services for a special district if the cost is charged to the special district; and …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Opinion 91-36
… plat or is otherwise not practical" (§277[1]). Bayswater Realty & Capital Corp. v Planning Board of Town of Lewisboro …
https://www.osc.ny.gov/legal-opinions/opinion-91-36State Comptroller DiNapoli Releases Municipal Audits
… General Municipal Law. City of Cortland – Non-Contractual (NC) Employees’ Payroll Benefits (Cortland County) Two OSC audits issued in 2010 found NC employees received benefits inconsistent with Council … still has not established specific leave benefits of NC employees. As a result, auditors found seven NC employees …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsPrompt Contracting Information Provided by State Agencies (Alphabetical by Agencies) - 2022 Calendar Year
Contracting Information Provided by State Agencies (Alphabetical by Agencies)
https://www.osc.ny.gov/files/state-agencies/contracts/2022/pdf/pcl-state-agency-data-A1-2022.pdfAlternate Contribution Stabilization Program
… to make a one-time election to enroll during the 2013–2014 billing cycle. Forty-one employers elected to participate in … in their estimated invoice (available in Retirement Online every summer) and the annual invoice (issued in …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programBradford Central School District – Online Banking (2022M-102)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key … bank accounts was limited. Have an adequate online banking policy and procedures. Monitor computer use with the acceptable use policy. Key Recommendations Limit online banking access to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102New York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)
… in our initial audit report, Payments by CVS Health for Pharmacy Services for Ineligible Members (Report …
https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleState Agencies Bulletin No. 1217
… Agreements. Affected Employees Employees eligible for a payment of salary pursuant to a Court Order, Award or a … Effective Date(s) Immediately Definitions A “Court Order” is a final decision issued by a federal or state court that … equivalent to two years’ salary, which is two-thirds of what he would have earned had he remained on the payroll), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1217-new-requirements-and-procedures-processing-salary-payments-pursuantState Agencies Bulletin No. 1217.1
… Agreements. Affected Employees: Employees eligible for a payment of salary pursuant to a Court Order, Award or a … Dates: Immediately Definitions A “Court Order” is a final decision issued by a federal or state court that … equivalent to two years’ salary, which is two-thirds of what he would have earned had he remained on the payroll), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/12171-new-requirements-and-procedures-processing-salary-payments-pursuant