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Town of Forestport – Financial Management (2013M-184)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to December 31, 2012. Background The Town of Forestport is … $44,158 for the sewer fund. Key Findings The Board needs to improve its budgeting practices and enhance its oversight …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Opinion 93-1
… (entitlement to salary fixed for county attorney in the event of a vacancy) COUNTY CLERK -- Deputy (entitlement to salary fixed for clerk in the event of a vacancy) COUNTY TREASURER -- Deputy (entitlement to salary fixed for treasurer in the event of a vacancy) PUBLIC OFFICERS AND EMPLOYEES -- …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Borrowing Against Your Contributions – Special 20- and 25-Year Plans
… You must be in active service and have at least one year of member service credit. You must repay each … loan is $25. The maximum loan is 75 percent of your annuity savings contribution balance, minus any outstanding … under age 59½ at the time, you may be required to pay a 10 percent penalty tax in addition to any ordinary federal …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsDiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… the city’s unions. The city has agreed to report regularly on its progress in achieving these health insurance savings, …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsDivision of Housing and Community Renewal Bulletin No. DH-115
Division of Housing and Community Renewal Bulletin No DH115
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-115-october-2021-district-council-37-dc-37-rent-regulationCost-Saving Ideas: Evaluating Solid Waste Collection Options
… Control over the days and hours of collection improve safety, reduce noise, litter and pollution. Greater control over community's safety and attractiveness by limiting the number of garbage … Municipal Law. Resources The New York State Department of Environmental Conservation (NYSDEC) provides information …
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)
… The purpose of our audit was to determine whether FFI tax money was spent in accordance with special act legislation, … Background The recipients of foreign fire insurance (FFI) money include fire departments, fire companies, benevolent … in the State. The insurer will collect and remit the tax money generally to NYS Department of Financial Services (DFS) …
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
… actual facilitated enrollment activities. Hudson River Park Trust: Selected Financial Management Practices …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… 66, a resident of Glendale, Arizona, with grand larceny in the second degree, a class C felony. Eydeler is alleged to have stolen over $100,000 in pension payments from the New York State and Local … deceased mother, Dorothy Eydeler, a retired nurse who died in October of 1998. “After his mother passed away, Mr. …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionOpinion 92-53
… issues discussed in the opinion. [Edited for Publication] SALES TAX -- Distribution of (necessity of State Comptroller's approval in absence of sales tax agreement) TAX LAW, §1262(c): In the absence of a sales tax agreement between a county and all of the cities …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Opinion 99-1
… death benefits only in the case of an active volunteer firefighter who has a nonforfeitable right to service award. … award program may provide a death benefit to a volunteer firefighter who has not earned a nonforfeitable right to a … benefits in the event of the death of an "active volunteer firefighter who has a right to a nonforfeitable percentage " …
https://www.osc.ny.gov/legal-opinions/opinion-99-1State Agencies Bulletin No. 572
… OSC Contacts For questions related to the following Earn Codes, please contact the appropriate OSC contact: Workers’ Compensation Earn Codes ( WCE , WCO & WPS ) may be directed to Viola Haizlip at (518) 474-7282. Tax Refund Earn Codes ( TF1 , TF2 , TF3 , TF4 , TF5 , TF6 , TF7 , TF8 , and …
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 and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… arraigned on the indictment before Supreme Court Justice Roger McDonough in Albany County Court and entered a plea of …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overOpinion 89-64
… board of trustees is considering the purchase of a certain parcel of unimproved real property within the village/town and the development rights of an adjoining parcel owned by the same party in order to preserve the … the appraiser's estimate of the market value of the parcel. You ask whether under these circumstances the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 98-12
… was made (General Municipal Law, §9-a[3]). When the tax bases of the "lending" and "borrowing" funds are … city taxes and school taxes are raised from different tax bases (see Real Property Tax Law, §§458[1][3], 458[2][d][i]; 1973 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 95-3
… the county imposes a 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions … the county imposes a 3% sales tax on utility services and restaurant meals and the two other cities within the county each impose a 3% sales tax on utility services, restaurant meals, hotel room occupancy and amusement …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Comptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… General Eric T. Schneiderman today announced the arrest of former New York City Council candidate Albert Alvarez for allegedly accepting straw … Attorney General Eric T Schneiderman announced the arrest of former New York City Council candidate Albert Alvarez for …
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)
… Period June 1, 2022 – December 20, 2024 Understanding the Program Employee compensation, including regular salaries … separation from service, represent significant costs for the Village. For the 2024-25 fiscal year, the Village’s … review or certify payroll registers, a detailed record of all payroll information for a specific pay period, including …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Contact Us
… Comptroller’s office returns certain unclaimed property to owners – no claim required. For inquiries, see our … or contact us with the form below. How much is my claim? To protect your privacy and prevent fraud, we can’t tell you … including the amount, and your check will be mailed to the address provided on your claim form within 30 days. …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usState Comptroller DiNapoli Releases Municipal Audits
… at selected town facilities. Village of Floral Park – Physical Accessibility to Programs and Services …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-audits