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Opinion 92-53
… March 1, 1993. The county legislature has adopted a resolution, which provides that effective March, 1993, the … the new distribution formula which is outlined in county's resolution. Initially, we note that after the repeal of a … county sales tax to towns or cities. Therefore, absent the resolution adopted by the county, the county would receive …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Opinion 99-1
… in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (requirement that program assets be held in … who have not earned a nonforfeitable right to a service award) GENERAL MUNICIPAL LAW, §§217(j), 218(e), 219(f): (1) The assets of a service award program for volunteer firefighters must be held in …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney … to have stolen over $50,000 in pension benefits from the New York State and Local Employees Retirement System, payable to her deceased uncle, David Wynn. Wynn was a New York State pensioner who retired from the Port Authority …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overCost-Saving Ideas: Evaluating Solid Waste Collection Options
… garbage collection services directly or by contract with a private company, citizens must receive the highest quality of … increased costs as a result of administering the contract. Residential households will lose the ability to select the … tax bills. Seeking Competition A local government may contact private haulers to inquire about the potential for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… Yonkers, New York, Inc. (Yonkers) [pdf] ; and the City of Rochester (Rochester) and the Rochester Firefighters Two Percent Committee Inc. (Rochester …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5State Comptroller DiNapoli Releases Audits
… issued in September 2015 found significant issues with medical records provided by a physician to support his … of Mainstream Managed Care Organizations (MCOs) (2015-S-76) Auditors found that one MCO reported about $9.8 million … to decline. State Education Department (SED): Lois Bronz Children's Center Inc., Compliance with the Reimbursable Cost …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 572
… ensure data integrity, and will allow agencies to view corrections in a uniform format. In addition, the name … the agency. If there are any changes to the above fields for a transaction, the report entry will be Change . For … OSC Contacts For questions related to the following Earn Codes, please contact the appropriate OSC contact: Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… Schneiderman today announced the arrest of former New York City Council candidate Albert Alvarez for allegedly accepting … in partnership with Attorney General Schneiderman and Commissioner Peters' offices, his scheme was exposed and he … took advantage of our campaign finance system, using straw donors and false filings to line his campaign's coffers. …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateVillage of Herkimer – Payroll (2025M-37)
… (CBA). Direct supervisors also did not review or certify payroll registers, a detailed record of all payroll information for a specific pay period, including … and employees’ hours were correctly entered into the payroll system. However, time records were not always: …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37State Comptroller DiNapoli Releases Municipal Audits
… and services than necessary. Auditors determined that 103 claims totaling approximately $108,000 were not …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli's Annual Report on MTA Debt Highlights Progress on Capital Investments and Debt Management
… becomes entangled in federal politics or delayed, it could force the MTA into making hard choices between increasing its …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapolis-annual-report-mta-debt-highlights-progress-capital-investments-and-debtOpinion 2005-9
… that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (training requirement for board members) … LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an elected member of a component …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9State Agencies Bulletin No. 2341
… 20242025 Public Employees Federation PEF Firearms Training …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyOpinion 89-4
… notes when town supervisor is director and stockholder of bank); (designation of bank as depository when town supervisor is director and … LAW, §60.10: (1) A town supervisor who is a director of a bank has a prohibited interest in the designation of the bank … Whether a town may designate a bank as a depository if the town supervisor is a director of …
https://www.osc.ny.gov/legal-opinions/opinion-89-4DiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… Thomas P. DiNapoli, Oswego County District Attorney Anthony J. DiMartino, Jr., and the New York State Police …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsPension Payment Option Election – Divorce and Your Benefits
… the “Pop-Up” increase in the member’s monthly benefit. Special Joint Allowance Some DROs require the member to … before them. This pension payment option is called the Special Joint Allowance. Unlike the joint allowance options … is only available to members with a DRO that requires its election. The Special Joint Allowance provides the member …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionComptroller DiNapoli Releases Municipal Audits
… office completed audits of the Town of Deerpark , Town of East Hampton , Village of East Hampton , Halfmoon Hillcrest Volunteer Fire Company , … complies with the property tax cap levy limit. Town of East Hampton – Budget Review (Suffolk County) The significant …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Morristown Fire District – Board Oversight (2025M-101)
… ensuring collections are accurately recorded and deposited in a timely manner, periodically reviewing financial records … records and ensuring the AFR is filed in a timely manner. The Board appointed Secretary-Treasurer … the Secretary-Treasurer deposited District collections in a timely manner, performed monthly bank reconciliations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101North Creek Fire District – Board Oversight (2025M-86)
… financial activities? Audit Period January 1, 2022 – March 31, 2025 Understanding the Audit The elected five-member Board … and policy reviews. As a result, the Board had limited assurance that the information used to make financial …
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)
… and membership operate the Company in accordance with its Certificate of Incorporation (Certificate) and provide adequate financial oversight of … Audit Area Operating a fire company in accordance with its Certificate and providing adequate financial oversight is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98