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Opinion 90-30
… SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a satisfaction of mortgage where the county … department of social services is not liable for any such fee. This is in reply to your letter concerning fees for … is delivered to the mortgagor. You ask whether a recording fee is due the county clerk when the satisfaction is offered …
https://www.osc.ny.gov/legal-opinions/opinion-90-30What is a Defined Benefit Plan?
… Defined benefit plans provide several advantages over the 401(k)-style plans offered by many private employers. Perhaps the greatest benefit is that, once you meet the minimum age and service … may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from …
https://www.osc.ny.gov/retirement/members/defined-benefit-planOversight of Language Access Services
… Queens (see Exhibits A and B). Language Access Services (LAS) are pivotal to DOHMH’s work because hundreds of … Affairs, is responsible for creating and disseminating LAS resources to all public-facing DOHMH programs, training staff, and evaluating LAS. DOHMH uses over-the-phone, video-remote, in-person, and …
https://www.osc.ny.gov/state-agencies/audits/2026/03/25/oversight-language-access-servicesUnified Court System Bulletin No. UCS-341
… Chief Administrative Judge $225,000 $248,200 DCAJ (NYC) $222,200 $245,100 DCAJ (outside NYC) $222,200 $245,100 AJ (in NYC; Judicial District; County) $218,500 $241,000 Supreme …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-341-april-2024-salary-increase-judges-justices-and-new-york-cityEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… the vehicle. If either of these cannot be identified, the image is “rejected.” NYCSC labels rejected images with codes … Key Recommendations Improve NYCSC access to the complete image files to decrease leakage. Periodically review and monitor the rejected image review process to ensure staff is accurately …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsNon-Revenue Service Vehicles and On-Rail Equipment
… Objectives To determine whether the Metropolitan Transportation … and maintains an accurate inventory of parts required to repair the on-rail equipment. This audit covered the period from January 2018 to April 2022. Background The MTA is responsible for … To determine whether the Metropolitan Transportation …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentOversight of the Pesticide Reporting Law
… efforts to implement an in-house database and web-based portal through April 24, 2018. Background The Department’s …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-pesticide-reporting-lawTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… Audit Summary The former Supervisor, who resigned in October 2024, did not maintain a central accounting system … transactions could occur and remain undetected. In January 2025, the Town hired a bookkeeper, and the current … For example, the highway fund incurred $263,016 in 2024 payroll expenditures that were processed and paid …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Comptroller DiNapoli Releases School District Audits
… when the superintendent signs the certification form he does not date the signature; thus there is no way to … when procuring professional services, including what documentation should be maintained to support decisions. … District – Leave Records (Nassau County) Although leave accrual balances were accurate, the employees had sufficient …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsHow to Search & Claim Property
… resident of New York, you may have lost money waiting to be claimed. All claims can be filed online within minutes, … days. We will contact you if any documentation is needed to prove your claim. To prevent fraud, we cannot tell you the value of the funds … resident of New York you may have lost money waiting to be claimed …
https://www.osc.ny.gov/unclaimed-funds/claimants/how-search-claim-propertyOpinion 2005-9
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … required by section 2102-a of the Education Law if he or she was elected to the component school district board prior to July 1, 2005, but was appointed or reappointed to the central high school board after that …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 88-40
… that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION - Municipal Funds (allocation of moneys held for joint … VILLAGES -- Fiscal Year (change in fiscal years) GENERAL MUNICIPAL LAW, §119-o(2)(a), (c),(h): (1) The respective …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Opinion 96-19
… of building for use as town hall and fire station) MUNICIPAL COOPERATION -- Capital Improvements (joint … of building for use as town hall and fire station) GENERAL MUNICIPAL LAW, §119-o; TOWN LAW, §§64(2), 81(1)(c), 176(14), … a fire district located therein may, pursuant to General Municipal Law, article 5-G, enter into a municipal …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Annual Statement
… your Statement: Sign in to Retirement Online . Look under My Account Summary . Click View My Retiree Annual Statement button. ( Note for beneficiaries … of the pension payment to view. (Return to Top) Rev. 2/26 …
https://www.osc.ny.gov/retirement/retirees/annual-statementState Comptroller DiNapoli Delivers Inaugural Address
… Justice Helen Voutsinas to his third term in office on Sunday afternoon at Hofstra University. He was appointed to …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-delivers-inaugural-addressOverview – What Every Employer Should Know
… you a broader understanding of the Retirement System and what it means to participate as an employer. Our ongoing goal … What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/overviewVendor File Advisory No. 6
… requirements. Beginning in January 2017, SFS will also display “Vendor Classifications,” a designation for the type …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designationsSherburne-Earlville Central School District – Fund Balance (2017M-19)
… for the 2016-17 fiscal year total approximately $33.3 million. Key Finding The District's unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Pelham Union Free School District – Reserve Funds (2015M-366)
Pelham Union Free School District Reserve Funds 2015M366
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Little Falls City School District – Leave Accruals (2016M-64)
… July 1, 2014 through December 31, 2015. Background The Little Falls City School District is located in the City of Little Falls and portions of the Towns of Danube, Fairfield, Herkimer, Little Falls, Manheim and Stark in Herkimer County. The … Little Falls City School District Leave Accruals 2016M64 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64