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Opinion 97-15
… to establish a special district for the operation and maintenance of street lighting. You ask whether a county … properties would be assessed for the cost of operating and maintaining street lights. Article 5-A of the County Law (§250 et seq .) governs the establishment and operation of special districts within counties. Section …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Selected Travel Expenses
… Authority (MTA) - Long Island Rail Road’s (LIRR) expenses for travel and entertainment were appropriate and documented for MTA business purposes. The audit covers from January 4, … Long Island. The MTA issues policies, procedures and rules for its staff to follow. The MTA created the All-Agency …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesOpinion 2001-6
… of personal computer, facsimile machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … the members of a volunteer fire department may determine to use foreign fire insurance tax monies to purchase a … Whether a volunteer fire department may use foreign fire insurance tax monies to buy a computer a fax …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Yaphank Fire District – Claims Processing (2013M-51)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the … The purpose of our audit was to examine the claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51White Lake Fire District – Budgeting Practices (2013M-156)
… audit was to examine the District’s budgeting practices for the period January 1, 2012, to April 23, 2013. Background … The District’s general fund budget totaled $234,950 for the 2013 fiscal year. Key Findings The Board has not … our audit was to examine the Districts budgeting practices for the period January 1 2012 to April 23 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… audit was to evaluate the Company’s financial operations for the period January 1, 2007, to July 31, 2012. Background The Monterey Fire Company, Inc. is a not-for-profit organization incorporated in 1952. The Company, … paid bills, wrote checks, and made ATM cash withdrawals for personal purposes with no oversight. As a result, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Middle Island Fire District – Budgeting Practices (2013M-93)
… exceed the maximum amount which may be expended without voter approval. Require the Treasurer to prepare and present …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… Purpose of Audit The purpose of our audit was to examine selected Company financial … Glow Volunteer Fire Company, Inc. is located in the Town of Big Flats in Chemung County. The Company has approximately … The purpose of our audit was to examine selected Company financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… was to examine internal controls over financial operations for the period January 1, 2011 to August 6, 2013. Background … general fund budget totals approximately $80,000 for the 2013 fiscal year. Key Findings The District does not … only at year-end. Board members authorize all claims for payment and indicate their approval by affixing their …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsState Agencies Bulletin No. 1126
… the extension of Military and Training Leave Benefits and Stipends and OSC’s process for the Military Recalculations … The MOU’s also call for a recalculation of Military Stipends on 1/1/12. For information regarding Military Leave … units MOU. OSC Actions - Recalculation of Military Stipends OSC will review all employees who are on Military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1126-extension-military-and-training-leave-benefits-and-stipendsDivision of Diversity Management
… The Division of Diversity Management supports the Comptroller’s commitment to providing … a complaint internally with the Division of Diversity Management or with a government agency or in court under … laws. Nancy R. Hernandez Deputy Comptroller, Diversity Management [email protected] Office of the State …
https://www.osc.ny.gov/about/division-diversity-managementCollection of Special Hauling and Divisible Load Overweight Permit Fees
… Purpose To determine whether the Department of Transportation (Department) charged and collected the … The Department is responsible for regulating the movement of oversize and overweight vehicles and loads on the State … highway safety and protect the integrity and reliability of roads and bridges. A special hauling permit is generally …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesReceiving Your Benefit and Filing Your Option Election – Coordinated Plan For ERS Tier 3 and 4 Members
Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Receiving Your Benefit and Filing Your Option Election
https://www.osc.ny.gov/retirement/publications/1522/receiving-your-benefit-and-filing-your-option-electionAccidental Disability – Career Plan
… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must have filed … any annuity savings contributions you may have made while in service. The mandatory contributions made by Tier 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1642/accidental-disabilityOrdinary Disability (Section 362) – Career Plan
… Filing You, your employer or someone authorized with your power of attorney may file your application for ordinary …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-disability-section-362Divorce – Career Plan
… designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An … on how your pension benefits may be affected by divorce, consult your attorney, contact our Matrimonial … read our guide to Domestic Relations Orders and review our Divorce FAQs . …
https://www.osc.ny.gov/retirement/publications/1642/divorceBorrowing Against Your Contributions – Career Plan
… or disability). The loan application provides examples of how much your reduction would be. How Much You Can Borrow The … Before you apply, you should be aware of the federal tax laws pertaining to NYSLRS loans. Your loan will be …
https://www.osc.ny.gov/retirement/publications/1642/borrowing-against-your-contributionsWithdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… submit an Application for Refund of Excess Contributions (RS5195) . For all members , withdrawing contributions may …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipContributing Toward Your Retirement – Career Plan
… 11 benefits, you are not required to contribute toward your retirement benefits, but may elect to make voluntary … Tier 5 member, you are required to contribute 3 percent of your reportable earnings toward your retirement benefits until you retire or have 32 years of …
https://www.osc.ny.gov/retirement/publications/1642/contributing-toward-your-retirementChallenging a Determination – Regional State Park Police Plan
… Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a …
https://www.osc.ny.gov/retirement/publications/1867/challenging-determination