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Opinion 90-12
… not permitted. CPLR 2105 clearly authorizes an attorney's certification in those instances where a statute only … however, a statute, such as CPLR 2607, expressly requires certification by the clerk of the court "any other provision … the obvious meaning of the statute is that only a certification by the clerk of the court is permissible. Any …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Pension Payment Option Election – Divorce and Your Benefits
… amount they had been receiving, and all payments will stop at when the member dies. Under a Pop-Up Joint Allowance, … the Single Life Allowance option, and all payments will stop when the member dies. There is a larger benefit … If the ex-spouse dies before the member, all payments stop at the member’s death. If the DRO requires the member to …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionOpinion 94-27
… 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 assessed only against abutting or fronting owners. … may assess the cost of a road improvement under Town Law, §200 against both abutting and non-abutting property owners if …
https://www.osc.ny.gov/legal-opinions/opinion-94-27State Agencies Bulletin No. 288
… through the deduction codes using the outside scroll bar. -If a record with the same Federated Fund (SEFA) … code already exists , click on the top of the inner scroll bar, insert a row and continue with step 6. -If there is not … Fund (SEFA) deduction code, click on the outer scroll bar, insert a row and continue with step 5. Deduction Code - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/288-2002-sefa-campaignState Comptroller DiNapoli Releases School District Audits
… district did not realize revenue totaling up to $42,330. Marion Central School District – Procurement (Wayne County) …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1CUNY Bulletin No. CU-720
… will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2021 Form … for the 2021 calendar year for employees who were in a status of Active or Paid Leave and received salary from a … 18 YPL IC 19 ZPL IC 20 OSC will set up Social Security and Medicare tax deficiency deductions for any employee who is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-720-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-660
… will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2019 Form … for the 2019 calendar year for employees who were in a status of Active or Paid Leave and received salary from a … employees who incur a current year Social Security and/or Medicare tax deficiency as a result of the application of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-660-prepaid-legal-service-benefit-cuny-employeesSouthwestern Central School District – Claims Audit (2025M-34)
… we reviewed 266 claims 1 totaling $7.7 million (some claim packets contained multiple exceptions) and determined … approved by the claims auditors for payment because the claim packets did not contain sufficient supporting … to allow the claims auditor to determine whether the claim was a valid legal obligation, a proper charge against …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Unified Court System Bulletin No. UCS-220
… will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2015 Form … for the 2015 calendar year for employees who were in a status of Active or Paid Leave and received salary from a … 17 YPL IC 18 ZPL IC 19 OSC will set up Social Security and Medicare tax deficiency deductions for any employee who is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-220-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-231
… will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2016 Form … for the 2016 calendar year for employees who were in a status of Active or Paid Leave and received salary from a … 17 YPL IC 18 ZPL IC 19 OSC will set up Social Security and Medicare tax deficiency deductions for any employee who is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-231-prepaid-legal-service-benefit-unified-court-system-ucsState Comptroller DiNapoli Releases Municipal Audits
… inappropriately authorized the use of capital reserve funds for non-capital expenditures. Town of Bolton – Urban Development Action Grant (UDAG) Repayment Funds (Warren County) The board's use of UDAG repayment money …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1243
… Purpose To describe OSC actions taken for current enrollees with an election date greater than … at a later date. OSC Actions Ten new benefit plans (five for SUNY and five for CUNY) have been created to withhold the appropriate … To describe OSC actions taken for current enrollees with an election date greater than …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1243-tier-6-tiaa-retirement-contribution-rate-changesDiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… to read the fine print on gift cards this holiday season for details about fees and expiration dates. While some gift … charge inactivity fees unless the card has been inactive for at least 12 months. All terms and conditions for a card must be disclosed directly on the card and gift …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-seasonTuition Assistance Program – Wagner College
… with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State … with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State … with the Education Law and the Commissioner of Educations Rules and Regulations when certifying students …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-wagner-collegeState Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." … overtime costs could potentially be over budget by as much as $2.5 million and firefighting overtime costs could be … up to $9.8 million for water fund improvements. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsSelected Employee Travel Expenses
… the control of agency management, include lodging, meals, car rentals, transportation, fuel, and incidental costs such … replenish E-ZPass accounts, while $11,059 was expended for car rental and other charges. Most of the Fleet Manager's …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… Purpose To determine whether New York City School-Based Health Center (SBHC or Center) facilities have implemented proper controls over their medications and … the period July 1, 2011 to November 21, 2013. Background New York State’s School-Based Health Center Program (Program) …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andState Comptroller DiNapoli Releases School Audits
… of certain documents related to the issues identified in the initial report. Based on limited procedures, the … of certain documents related to the issues identified in the initial report. Based on limited procedures, the … fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… of Auburn Enlarged City School District , Bridgehampton Union Free School District , Elmsford Union Free School District , Florida Union Free School District and the Palmyra-Macedon Central … of Auburn Enlarged City School District Bridgehampton Union Free School District Elmsford Union Free School …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… Weeden Wetmore and the New York State Police announced the arrest of Tammy Miele, former Assistant Clerk for the Village … for allegedly stealing nearly $4,000 from the Village. The arrest was the result of a joint investigation between … Acting Superintendent Steven A. Nigrelli said, “This arrest should serve as a reminder that those who choose to …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheads