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Opinion 88-4
… Powers and Duties (providing refreshments to trainees at foster parent training session) MUNICIPAL FUNDS -- … (in recognition of municipal service - refreshments to foster parent trainees) SOCIAL SERVICES LAW, §371; STATE … that appropriate refreshments served to trainees at a foster parent training session are incidental to the foster …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Opinion 95-5
… (County Law, §301[8]). Costs not included within the definition of "system costs" are municipal expenses which may … we have previously expressed the opinion that the definition encompasses the actual costs of both acquiring and … 90-51, p 116). For the same reason, we believe that the definition is not limited to expenditures to directly pay for …
https://www.osc.ny.gov/legal-opinions/opinion-95-5VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… Agencies receive revenue payments for a variety of reasons. The recording of a … of moneys from agency sole custody bank accounts (sweeps) Revenue contracts or repayment agreements Federal Grant … To this end, an effort should be made to classify revenue in a timely manner if the nature of the revenue …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewDiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… Fiscal Year (SFY) 2017-18 Enacted Budget increases funding for education, clean water, affordable housing and other … decisions in Washington may force tough fiscal choices for the state and raise new questions for local governments and nonprofits that rely on state …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Clifton , City of Glen Cove , Smithtown Fire … Volunteer Fire Company , West Nyack Fire District and the Town of York . “In today’s fiscal climate, budget … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Opinion 94-27
… ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be … owners. You ask whether a town may assess the cost of a road improvement under Town Law, §200 against both abutting …
https://www.osc.ny.gov/legal-opinions/opinion-94-27DiNapoli: 31 School Districts Designated in Fiscal Stress
… Monitoring System for the school fiscal year (SY) ending June 30, 2025, up from 22 districts in fiscal stress the prior year. … filed their financial reports in time to be scored in SY 2025, 4.6% have been designated as being in a level of fiscal … Monitoring System for the school fiscal year SY ending June 30 2025 up from 22 districts in fiscal stress the prior …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-31-school-districts-designated-fiscal-stressCity of Newburgh – Budget Review (B22-6-10)
… the significant revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by … 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be submitted to the State …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10DiNapoli: Waiving Waiting Period for Public Workers' Retirement Protects Families During Pandemic Crisis
… members place an effective date of retirement on their application or if filing using Retirement Online . Alternatively, members using a paper application may indicate “ASAP” in the effective date field … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-waiving-waiting-period-public-workers-retirement-protects-families-during-pandemic-crisisContributing Toward Your Retirement – Forest Rangers Plan
… 11 benefits, you are not required to contribute toward your retirement benefits, but may elect to make voluntary … earn, will provide you with an annuity, in addition to your regular service retirement benefits, when you retire. … Tier 5 member, you are required to contribute 3 percent of your reportable earnings toward your retirement benefits …
https://www.osc.ny.gov/retirement/publications/1864/contributing-toward-your-retirementContributing Toward Your Retirement – Regional State Park Police Plan
… Tier 1, 2 and 3 Members If you are a Tier 1 or 2 member, or a Tier 3 member covered by Article 11 benefits, you are not … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers …
https://www.osc.ny.gov/retirement/publications/1867/contributing-toward-your-retirementMarch 2000: Handicapped Parking Education Program
… that every county and the City of New York shall establish a handicapped parking education program for the purpose of … increased public awareness of handicapped parking laws. In order to fund this program the statute provides for … parking spaces. This surcharge is in addition to any other sentence, fine or penalty. One-half of the amount will be …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programDiNapoli: Former Savona Mayor Charged With Defrauding the Village
… Comptroller’s audit found that Harrian also appointed his wife as clerk-treasurer under his supervision, in violation …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-former-savona-mayor-charged-defrauding-villageDiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
… the guilty plea of former Bennington Town Clerk Tina Metz in a string of thefts that intensified even after DiNapoli’s … her criminal behavior. Metz, 55, pleaded guilty today in Wyoming County Court to grand larceny in the third degree, a class D felony, offering a false …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theftHyde Park Central School District – Financial Management Practices (2012M-172)
… for the cost of judgments and claims arising from the tax roll in the year the moneys are deposited. Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mState Agencies Bulletin No. 1858.1
… the outreach and escheatment of uncashed payroll checks for calendar year 2019. Affected Employees Employees with one … was sent to all employees with a 2019 uncashed payroll check greater than $19.99 on October 13, 2020. A second … to OSC prior to March 29, 2021 are treated as a written request for reissuance of a payroll check. Any 2019 pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksTown of Laurens – Budgeting Practices (2013M-204)
… for normal operations, and to better quantify the effects of flooding. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204State Comptroller DiNapoli Releases Year-End Accomplishments
… The New York State Common Retirement Fund reached an all-time high of $160.7 billion in 2013, State Comptroller Thomas P. DiNapoli noted today in a release … The New York State Common Retirement Fund reached an alltime high of $1607 billion in 2013 State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishmentsCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… reports to the Executive Committee. Consider using credit cards in place of debit cards. Ensure that all … direct cash payments to members from the foreign fire insurance account. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Additional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this … receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341j