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Opinion 88-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in the opinion. FINES AND PENALTIES -- Distribution by State Comptroller (fines for violations of Workers' … otherwise provided, shall be paid directly and immediately by the officer collecting the same to the chairman, and shall …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Compliance With State Arts Education Requirements
… Purpose To determine whether New York City (NYC) Department of Education (DoE) students completed an Arts … high error rate indicates a notable risk that the affected NYC DoE high school students are not obtaining an Arts …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… Recovery and Reinvestment Act funds efficiently and for authorized purposes and whether the funds were properly … the American Recovery and Reinvestment Act (Recovery Act) for two of its projects: Atlantic Avenue Viaduct Phase II and … its Recovery Act funds to ensure that they were used for authorized purposes, and that they were properly …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsOversight of Transportation Services and Expenses (Follow-Up)
… Objective To determine the extent of implementation of the seven … Many of DOCCS’s employees operate its vehicles in its day-to-day operations. Of the 44 facilities, 32 manage the …
https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-followAdult-Use Cannabis (AUC)
… referred to as marijuana or recreational marijuana, in New York State. MRTA also establishes rules for the collection and …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucOpinion 2000-10
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … GENERAL MUNICIPAL LAW §6-l: When a county civic center is financed both by the issuance of county obligations, and a … the outstanding indebtedness and loan obligations, you ask how the proceeds from the sale must be applied in light of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10City of Troy – Budget Review (B17-5-13)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Village of Suffern – Budget Review (B18-6-4)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2018-19 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Maintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… Grove and Mountain Lake to establish daily reimbursement rates for services provided to their respective residents. … our report and, as appropriate, revise the reimbursement rates for Lake Grove and Mountain Lake and seek restitution … Setting Special Education Itinerant Teacher Services Rates (2008-S-146) Henry Viscardi School: Compliance with the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceAccidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… if you die as the natural and proximate result of an on-the-job accident not due to your own willful negligence, an accidental death benefit may be payable on your behalf. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent parent. …
https://www.osc.ny.gov/retirement/publications/1511/accidental-death-benefitCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… 2013. Background The Caledonia Fire Department is located in the Town of Caledonia in Livingston County, and is governed by a five-member Board … and document bank reconciliations, file the report on foreign fire insurance tax moneys annually and provide the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialPutnam County Industrial Development Agency – Management Practices (2013M-257)
… or emergency services required, the number of existing jobs, or a cost-benefit analysis. Officials do not conduct … also do not obtain sales tax exemption or capital investment amounts annually, and therefore cannot determine … to its approval taking into consideration factors such as jobs created or retained, sales tax exemptions and capital …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementSelected Safety and Security Equipment at Subway Stations (Follow-Up)
… Program The Metropolitan Transportation Authority’s (MTA) New York City Transit (Transit) operates the subway system in … equipment includes Closed Circuit Television (CCTV), a TV system in which strategically placed cameras’ input is …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followAccidental Death Benefit – Career Plan
… Eligibility Regardless of your years of service credit, if you die as the natural and … The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent parent. …
https://www.osc.ny.gov/retirement/publications/1642/accidental-death-benefitAccidental Death Benefit – New Career Plan
… Eligibility Regardless of your years of service credit, if you die as the natural and … The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent parent. …
https://www.osc.ny.gov/retirement/publications/1515/accidental-death-benefitAccidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… Eligibility Regardless of your years of service credit, if you die as the natural and … The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent parent. …
https://www.osc.ny.gov/retirement/publications/1513/accidental-death-benefitAccidental Death Benefit – Police and Fire Plan
… Eligibility Regardless of your years of service credit, if you die as the natural and … The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent parent. …
https://www.osc.ny.gov/retirement/publications/1512/accidental-death-benefitComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … the highway superintendent with bonuses totaling $1,200 for services already rendered. Further, the board … as committees, but as one individual making decisions for the entire company without sufficient oversight. Town of …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0Eligibility, the Benefit and Filing – New Career Plan
… of creditable service, regardless of age), you must retire by the first day of the month following your 70th birthday, … your benefit will also include an annuity purchased by those contributions and the interest earned. The … (RS6037) must be on file with the Office of the State Comptroller at least 15 days, but not more than 90 …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… properly recorded and that Company moneys are safeguarded for the period January 1, 2012 through September 30, 2013. … County. The Board of Directors, which is responsible for the Company’s overall general and financial affairs, … Falls Association (Association), which is a separate not-for-profit corporation operated in accordance with its own …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013m