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Opinion 91-37
… or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Disposition of Parking … Law, §235). Such tribunals may also have jurisdiction in other specific instances (see Vehicle and Traffic Law, … with this opinion. September 30, 1991 Melvin I. Rosenblat, Director Justice Court Fund … Concerning the proper …
https://www.osc.ny.gov/legal-opinions/opinion-91-37Overview – Divorce and Your Benefits
… the marriage ends. Retirement benefits could be affected in any of the following ways: An ex-spouse may be entitled to … that provides a continuing benefit to their ex-spouse in the event of the member’s death; An ex-spouse may be … Any division of retirement benefits must be stated in the form of a Domestic Relations Order (DRO) — a legal …
https://www.osc.ny.gov/retirement/members/divorce/overviewJericho Water District – Water Use Charges (2013M-395)
… District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile area and serves …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Public Safety – 2022 Financial Condition Report
… Number of Crimes and Crime Rates Leveled Off in 2021 According to … 4.4 percent in 2021 after a 45.8 percent jump in 2020); Rape (up 10 percent after a 15.8 percent decrease in 2020); … 2020 and continued to climb in 2021 in the areas reporting on this data. When comparing the five-year averages …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The town justices did not require the clerk to perform monthly bank reconciliations or accountabilities for their review to ensure all collections were accurately accounted for and …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsEast Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… supported and for legitimate ECA purposes. Key Findings The ECA clubs did not maintain adequate records; therefore, … timely. Managing the finances of ECA activities is meant to be a learning experience for student club members. By not … and loss statements. Ensure ECA clubs remit receipts to the central treasurer promptly and that the central …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsEast Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Background The East Greenbush Community Library, located in the Town of East Greenbush in Rensselaer County, is a special district public library … which received its charter from the State Board of Regents in 1988. The Library is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Opinion 89-31
… This opinion represents the views of the Office of the State … LAWS -- Recall Election (authority of city to provide for) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), (c)(1), 37: … to remove an elected official by recall election have done so by means of a specific reservation of that right in their …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Comptroller DiNapoli Releases School Audits
… they did not include estimated amounts for tax certiorari judgment or the district’s plan for funding them. In …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Oakfield-Alabama Central School District – Budgeting (2016M-172)
… period July 1, 2011 through April 4, 2016. Background The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Town of Stratford – Supervisor’s Records (2013M-11)
… audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. Background … The Town of Stratford is located in Fulton County and has a population of 610 residents. An elected five-member Town … Findings The Supervisor assigned his accounting duties to a bookkeeper. Except for some minor exceptions, which we …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Town of Amenia – Leave Accruals (2013M-361)
… operating effectively. We tested payroll payments for all 54 employees, including full-time, part-time, seasonal … not properly maintained. We tested the leave time used by all six highway department employees for whom leave records …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361The 80/20 Housing Program
… developers participating in the Housing Finance Agency’s 80/20 Program complied with Program requirements regarding … estate tax abatements, as incentives to developers. In New York City, participating Program developers receive tax …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programOpinion 89-5
… ACTIONS AND PROCEEDINGS -- Notice of Pendency (filing fee when affecting more than one parcel) CIVIL PRACTICE LAW … notice of pendency is filed without payment of additional fee pursuant to CPLR, §8018(d). CPLR, §8021 provides that a … CPLR, §8021 provides that a county clerk is entitled to a fee with respect to a notice of pendency, as follows: For …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Selected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State's executive agencies spend between $100 million and …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Accounts Payable Advisory No. 30
… Agreements Policy: The purpose of this advisory is to inform Business Units of: the account codes for claims, … and the procedures for making payments pursuant to awards and non-judicial settlement agreements. To account for payments to recipients of claims, awards, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsState Comptroller DiNapoli Releases Municipal Audits
… ensured construction change orders were made only when warranted and after a thorough review. They avoided …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … for proper district purposes. However, the board’s failure to adequately audit claims and approve the abstract prior to the treasurer making payment on the claims creates a …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsSouthold Union Free School District – Claims Processing (2013M-183)
… the purchasing agent did not always formally approve all purchases prior to ordering goods and services. We …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183City of Oneonta – Departmental Collections (2013M-13)
… practices, the risk will remain increased that all moneys due to the City will not be received, recorded and … information and accounting software reports/access so that all moneys are properly recorded and deposited. Require that … Director to support departmental receipts to ensure that all moneys received are properly recorded and deposited. … …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13