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Opinion 97-13
… approved as an active member of a fire department or fire company by the authorities in control of the department or company and who is "faithfully and actually performing … board of fire commissioners ordinarily is not considered part of a volunteer firefighter's official duties (see …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Opinion 93-27
… When a town and the villages within the town all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce townwide taxes in the area of the town outside villages. A town may not adopt a local law to provide that its cash share be so used. You have asked us …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 98-24
… services are accepted by the commanding officer of the assisted fire company or department under that section is … to the same extent as if he or she were a member of the assisted fire company or department. The effect of this … 209-i(1-a) is treated as if he or she were a member of the assisted fire company or department during the time services …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Opinion 91-42
… moneys belonging to the village. A village fire department is a corporation consisting of the members of all the fire, … agreements (see 1988 Opns St Comp No. 88-46, p 89), there is no similar statutory authority for a village and a village … not village property and the administration of the moneys is a matter of the internal affairs of the fire department, …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Opinion 99-3
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE -- Taxes (Exempt Volunteer Firemen's … A benevolent association that is authorized to use foreign fire insurance tax moneys for the care and relief of disabled … to, the family of the firefighter. You ask whether foreign fire insurance tax moneys may be expended by a volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Opinion 2001-6
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (purchase of personal … machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax monies to purchase a personal computer, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6DiNapoli: Audit Shows Former Highway Superintendent Took Taxpayers for a Ride in Town of Erin
… for his own use, totaling nearly $70,000, according to an audit detailing the fraud released today by New York … on Public Integrity investigation, a collaborative effort to combat public corruption at all levels of government, by … shows the extent of his alleged theft and his efforts to cover his tracks. Burlew betrayed taxpayers' trust by …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-audit-shows-former-highway-superintendent-took-taxpayers-ride-town-erinDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… Schenectady, Schoharie, Sullivan and Tioga counties. This is the sixth audit since 2014 that examined companies … costs totaling over $848,000. "The Office of Mental Health is not fulfilling its responsibility to taxpayers," said … the health and safety of the clients they serve. During site visits, auditors discovered apartments with bedbug …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerDiNapoli Calls for Improvements to Capital Planning Process
… and plans for the coming years, concludes that reforms are needed to ensure that New York State is spending its billions of capital project dollars wisely. "Much of New York's infrastructure was built decades ago and … policy makers to determine our most pressing needs and how much money is required to meet them." The New York Works …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processComptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… scheme. Hoffman, 66, of Shirley, was sentenced to execute a confession of judgment for the full restitution … dollars that he acquired illegally. Hoffman also agreed to forfeit all future pension payments that he would have been entitled to; those payments will be used to pay down Hoffman’s debt. …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentencedDiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments
… New York state pension and Social Security payments made to her deceased mother-in-law over a 16-year period. “The … callously took advantage of her mother-in-law’s death to profit at the expense of New York’s retirement system and … Administration,” DiNapoli said. “She has now been brought to justice and we will seek full restitution. I thank U.S. …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-paymentsPension Payment Option Election – Divorce and Your Benefits
… All options will pay the member a monthly benefit for life. The Single Life Allowance is the maximum benefit available. Or, a member … “pop up” to the maximum amount payable under the Single Life Allowance option, and all payments will stop when the …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionManual Reporting – Enhanced Reporting
… reported pay periods; and Employee earnings. This method is useful when you need to submit a small number of … Please note: if you need to report an employee who is eligible to join NYSLRS but is not a member, they will need to be assigned a NYSLRS ID …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingDiNapoli: Billions Needed for Repairs to Local Bridges
… for traditional state aid programs (Marchiselli Aid and CHIPs) have remained flat in recent years. In 2016, the state …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-billions-needed-repairs-local-bridgesCUNY Bulletin No. CU-771
… by District Council 37 in Bargaining Units CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, … also reside in one of the following zip codes: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, … Units Value Earnings Code District Council 37 CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-771-prepaid-legal-service-benefit-cuny-employeesSection 8 Housing Choice Vouchers – Federal Funding and New York
… exceed 50 percent of the area’s median family income. In New York City, this includes all of HUD’s NY Metro Fair … Development (HPD). Other funds are paid directly to the New York City Housing Authority (NYCHA). The HPD HCV program … source of direct federal funding in FY 2025. As of the FY 2026 preliminary budget, the City anticipates receiving …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… Town of Hornellsville (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period … Town of Hornellsville Town officials properly distribute foreign fire insurance FFI tax proceeds …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Center Moriches Fire District – Fiscal Transparency (2025M-113)
… (OSC)? Audit Period December 31, 2019 – June 30, 2025. We extended our audit period forward to November 15, 2025 to review the status of the fiscal year end 2024 annual … with our findings and recommendations and indicated they plan to initiate corrective action. We conducted this audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113North Creek Fire District – Board Oversight (2025M-86)
… [read complete report – pdf] Audit Objective Did the North Creek Fire District (District) Board of Fire Commissioners (Board) provide adequate … Did the North Creek Fire District District Board of Fire Commissioners Board provide adequate oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… sources are Foreign Fire Insurance (FFI) tax proceeds, yearly rental income of $13,000 for use of its facilities … and membership to prepare a written corrective action plan (CAP) that addresses the recommendations in this report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98