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Opinion 2005-9
… -- Central High School Districts (training requirement for board members) EDUCATION LAW §§1901, 1914, 2102-a: A … a school district or a BOCES who is elected or appointed for a term beginning on or after July 1, 2005, must, within … Law §2102-a[1]). The term “board of education” is defined for purposes of section 2102-a to include the governing body …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9State Agencies Bulletin No. 1944
… inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an … services in the New York State Payroll System (PayServ) for tax year 2021. Affected Employees Employees with … method. The amount of the taxable value is not considered salary for the purposes of computing retirement benefits. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2341
… of this bulletin is to provide agencies with instructions for processing the 2024-2025 Firearms Training and Safety … Goal Balance: Leave blank OSC Actions: Automatic Retroactive Processing OSC will automatically calculate … and Safety Incentive Program Payment is included as salary for retirement purposes and must be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyState Comptroller DiNapoli Releases School Audits
… and district officials did not prepare accurate budgets for the 2012-13 through 2015-16 fiscal years. Appropriated … an adequate ECA policy to provide comprehensive guidance for district officials and students or appoint a faculty … records. As a result, the ECA had apparently unaccounted-for cash totaling $3,563. Kiryas Joel Union Free School …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … officials complied with the district’s procurement policy for purchases requiring quotes, officials could improve their … of Interest (Nassau County) There was no written policy for notifying the district’s information technology office of …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2Town of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… 31, 2012. Background The Town of Sullivan is located in Madison County and has a population of approximately … The Town Clerk is also the appointed Receiver of Taxes. In 2012, the total tax warrant was approximately $9.9 … million. Key Findings The Town has excessive fund balances in the general – outside village, highway – town-wide and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267Comptroller DiNapoli Releases Municipal Audits
… admitted to taking almost $40,000 in grant money to use for personal expenses, pay off credit card debt and make loan … procurement policy does not provide a clear method for procuring professional services. Auditors found the town … the town did not obtain the required number of quotes for 34 purchases totaling $59,426; a proposal for one …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… the arrests of Ronda (Brundage) Kish and Marion Brundage for allegedly stealing $11,276 from the Oramel Fire … in the 3rd Degree and Offering a False Instrument for Filing in the 1 st Degree. Marion Brundage was charged … Police. “These two officials allegedly used money meant for the protection of their community as their own personal …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… Thomas P. DiNapoli, Warren County District Attorney Jason M. Carusone and the New York State Police, today … Thomas P DiNapoli Warren County District Attorney Jason M Carusone and the New York State Police today …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubPension Payment Option Election – Divorce and Your Benefits
… from. All options will pay the member a monthly benefit for life. The Single Life Allowance is the maximum benefit … can choose to receive a reduced monthly amount to provide for a possible payment to a designated beneficiary after … The member cannot change their pension payment option or, for joint allowance options, their option beneficiary, once …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionDiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… to Localities spending, while large reductions in funding for State Operations are also planned. School children and … fiscal crisis that could dramatically change our landscape for years to come. As reports by my office have repeatedly … avoid undesirable actions including spending cuts, revenue increases or deficit financing. Full Report Report on the SFY …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookCUNY Bulletin No. CU-723
… purpose of this bulletin is to provide agency instructions for processing the December 2021 Uniform Allowance Payment. … Brotherhood of Teamsters, Local 237, provides for uniform allowance payment of eligible employees. Section … Agreement, as extended by the Memorandum of Agreement for Successor Agreements, between the City University of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-723-cuny-december-2021-uniform-allowance-paymentState Agencies Bulletin No. 1957
… of this bulletin is to provide agencies with instructions for processing taxable Educational Assistance Benefits for 2021. Affected Employees Employees who receive Employer paid and/or Union (PEF and/or CSEA) paid qualified Educational Assistance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021State Agencies Bulletin No. 1860
… of this bulletin is to provide agencies with instructions for processing taxable educational assistance benefits for 2020. Affected Employees Employees who receive employer paid and/or union (PEF and/or CSEA) paid qualified educational assistance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … board did not perform an audit of the treasurer’s records for the 2011, 2012 and 2013 fiscal years until April 2014. … The treasurer did not obtain board and membership approval for all bills before paying them and did not retain adequate …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… and his father Carl Emmons Sr., a volunteer firefighter, for allegedly stealing a total of nearly $14,500 from the … DiNapoli said. “They will now be held accountable for their actions. My thanks to District Attorney DiMartino and the State Police for their partnership in ensuring justice will be served.” …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsDiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… York State agency overtime costs increased 10.2% in 2024 for a total of $1.3 billion, while the number of overtime … over 177,000. “Overtime continued to grow in 2024 despite increases to a workforce that remains below pre-pandemic … year. Of the major agencies with overtime costs, most had increases in overtime hours and earnings in 2024, including …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023Town of Cambria – Capital Projects Financing (2017M-161)
… Purpose of Audit The purpose of our audit was to review capital project finances for the period January 1, … note (BAN). The Town issued a short-term BAN for $815,000 to fund a waterline project, 97 percent of which was not … of $15,077 on this unneeded debt. The Town did not need to issue a $200,000 BAN to finance project costs for a town …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Credit for Previous or Military Service – Article 14 Benefits
… You may be able to obtain credit for your previous public employment or military service. It … Service Prior service is any period of time you received salary from a participating employer before that employer … member. Military Service You may be able to receive credit for some or all of your military service. To determine your …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceState Comptroller DiNapoli Statement on MTA 2023 Budget
… below pre-pandemic levels. “The MTA’s revenue shortfall increases pressure to find added funding from public coffers and for the MTA to better account for its savings goals . As the MTA balances riders needs with …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budget