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Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… audit was to evaluate the Company’s financial operations for the period January 1, 2014 through September 17, 2015. … The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire protection and … four-member Board of Directors. Budgeted appropriations for 2015 totaled $100,000. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationComptroller DiNapoli Releases Municipal Audits
… not remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer … the required timeframe or remit them to the supervisor in a timely manner. Onondaga County Resource Recovery Agency … County) Agency officials did not have adequate controls in place to help ensure that all cash receipts were recorded …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Receiving Your Benefit and Filing Your Option Election – New Career Plan
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose … for life. For example, you may elect the Single Life Allowance, which provides the maximum amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to …
https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose … for life. For example, you may elect the Single Life Allowance, which provides the maximum amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to …
https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Police and Fire Plan
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose … for life. For example, you may elect the Single Life Allowance, which provides the maximum amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to …
https://www.osc.ny.gov/retirement/publications/1512/receiving-your-benefit-and-filing-your-option-electionVested Retirement Benefit – Special 20- and 25-Year Plans
… Tiers 2 and 3 — the first of the month following your 55th birthday. Tier 5 — your 55th birthday. Tier 6 — your 63rd birthday. The Benefit Your vested retirement benefit is 1.66 …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitOpinion 88-34
… section 94-a of the former Village Law (repealed L. 1972, ch. 892) by chapter 904 of the Laws of 1970. The purpose of … legislation recodified the Village Law (L. 1972, ch. 892) and repealed villages' authority to enact ordinances (L. 1973, ch. 974; L. 1974 ch. 1028), the language of section 94-a of …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 92-41
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … the district. According to your inquiry, the fire district in question is located on a narrow island in a town. You state that in the district "[t]here are no …
https://www.osc.ny.gov/legal-opinions/opinion-92-41DiNapoli: LIRR On-Time Performance Falls Short
… for properly maintaining Penn Station and the four East River tunnels that connect Manhattan to Long Island." In … canceled or terminated because of problems with the East River underwater rail tunnels between Manhattan and Long … 72 percent since Superstorm Sandy. Problems with the East River tunnels were responsible for nearly one-fifth of the …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-shortEnglish Language Learners Programs
To determine whether the State Education Department is adequately overseeing whether school districts are providing services to English Language Learners as required
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsDiNapoli: NYC's Shelter Repair Process Needs Its Own Fix
… allowing conditions to deteriorate further and, in some cases, forcing residents to relocate. “The growing homeless crisis in New York City has been met by shelter conditions that are … made on time and on budget. The men, women and children in the city’s shelters are extremely vulnerable, and even …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nycs-shelter-repair-process-needs-its-own-fixOpinion 90-19
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties … of the fire department. Although the fire companies in a village are associations or corporations, separate and … consent on behalf of the members of the company. This is in reply to your letter concerning the relationship between a …
https://www.osc.ny.gov/legal-opinions/opinion-90-19DiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… region boasts average wages that are the second highest in the state,” DiNapoli said. “Long Island continues to be a … officials and community stakeholders as they continue in their efforts to make Long Island thrive.” Long Island … jobs. The unemployment rate declined to 3.7 percent in 2018 after having peaked at a post-recession high of 7.5 …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesOpinion 91-11
… officers subject to mandatory referendum) MUNICIPAL HOME RULE LAW, §23(2)(f): A local law which authorizes a city … terms of office of the officers of the local government (NY Const, art IX, §2; Municipal Home Rule Law, §10[1][ii][a][1]). Section 23 of the Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-11DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… The recent labor agreement between New York City and the United Federation of Teachers (UFT) removes the largest … The recent labor agreement between New York City and the United Federation of Teachers UFT removes the largest …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… Objectives To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by … 8, 2020 was to provide clean, low-cost, and reliable energy consistent with its commitment to the environment and … vibrant New York through customer partnerships, innovative energy solutions, and the responsible supply of affordable, …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88State Police Bulletin No. SP-219
… The purpose of this bulletin is to provide the Division of State Police instructions for processing the 2021 Education … Payment. Affected Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07, the State Police … State Police Bulletin No SP219 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-219-2021-state-police-education-paymentDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… system for housing discrimination complaints resulted in lost, unprocessed or mislabeled claims. Officials could … management system. Some complaints that were not recorded in the system were found by DHR officials in a filing cabinet labeled the “Twilight Zone,” where some …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsDiNapoli: Identity Theft Cases Surged in New York in 2020
… Identity thefts in New York surged during the pandemic with more than 67,000 complaints filed statewide in 2020, which was 85 percent more than the previous year and more than four times the annual total from a decade earlier, according to a report … Identity thefts in New York surged during the pandemic with more than 67000 complaints filed statewide …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020State Comptroller DiNapoli Releases Audits
… The follow-up review found that the MTA made progress in addressing the issues identified. Of the 14 … (Follow-Up) (2022-F-11) The initial audit, issued in June 2019, determined DYCD was not adequately overseeing … The follow-up found DYCD made only limited progress in addressing the issues identified in the initial report. Of …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0