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Opinion 89-5
… Practice Law & Rules [CPLR], §6501; 5303 Realty Corp. v O & Y Equity Corp. , 64 NY2d 313, 486 NYS2d 877, 476 NE2d … is situated (CPLR, §6511[a]). If the clerk maintains a block index it is indexed against the block. A county clerk who does not maintain a block index, …
https://www.osc.ny.gov/legal-opinions/opinion-89-5State Comptroller DiNapoli Releases Audits
… that they had incorporated certain features of COOP best practices. However, auditors identified some … were performed. For example, auditors reviewed all 223 cameras at ten subway stations and found that 31 percent … preventive maintenance visits for closed circuit TV cameras and their affiliated monitors were not done. Auditors …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1953
… on the Control-D Report NPAY752 (Social Security Number Verification Report) are affected. Background Pursuant to … with SSA records using the SSA’s Social Security Number Verification System (SSNVS). Control-D Report NPAY752 … code not checked ” or “ Other SSN ”: Send a notification letter to employees who appear on the NPAY752 with this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reportedPayroll Users Group Organizational Charter
… than one vote on a Steering Committee issue. Section 2.Standing Committees: There shall be four Standing Committees: Operations Systems Training and … finance offices, with up to 12 people on each Committee. Standing Committee Chairs shall be drawn from the user …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterCUNY Bulletin No. CU-598
… One, Bargaining Unit TI. Affected titles are: Theatre Technician, Lead Theatre Technician and Theatre Technician Specialist. Background Pursuant to the 2011-2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-598-2011-2018-iatse-local-one-retroactive-general-salaryAdditional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… Unused, unpaid sick leave may be added to your credited service and used in your … if your employer has chosen to offer the optional sick leave benefit provided by Section 341(j) of the …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveStandard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… You can email it to the Pension Integrity Bureau or fax it to them at 518-486-9577. You must post the adopted … must not reveal any part of an official’s Social Security number or NYSLRS ID . The Resolution must remain available on …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolutionPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension benefit. They must also elect a pension payment option for the payment of their monthly benefit. Read about … and only their portion will be reduced by the PLS election. The ex-spouse’s share will be calculated as if no …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementXVI.1 Financial Reporting Overview – XVI. Financial Reporting
… This chapter contains the policies followed by the Office of the State Comptroller (the Comptroller) for preparing the State’s financial reports for the public … will be updated as needed to reflect such additions or revisions in GAAP, as well as to reflect changes in State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
… Former Delhi Highway Deputy Superintendent Brian Rosenthal allegedly … County District Attorney John Hubbard. Rosenthal, 63, of Delhi, was charged today with third-degree grand larceny for … Former Delhi Highway Deputy Superintendent Brian Rosenthal allegedly …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeDiNapoli: School District Tax Levy Cap Below 2 Percent
… Property tax levy growth for school districts will be capped at 1.81 percent for the 2020-2021 fiscal year, down from a 2 percent cap in … The 1.81 percent cap affects the tax cap calculations for 676 school districts as well as 10 cities with fiscal … Property tax levy growth for school districts will be capped at 181 percent for the …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentAsset Forfeiture Escrow Fund
… Accountability Data Management Unit 110 State Street, 12th Floor Albany, NY 12236 or Emailed to our Data Management …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundFriendship Central School District – Fund Balance and Reserves (2022M-55)
… Key Findings The Board and District officials did not properly manage fund balance and reserves. As a result, … years audited. This made it appear the District needed to use fund balance and reserves to close projected budget gaps. However, they were not used …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… report – pdf] Audit Objective Determine whether Dobbs Ferry Union Free School District (District) officials … Determine whether Dobbs Ferry Union Free School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeMontauk Union Free School District – Information Technology (2022M-137)
… officials secured access to the network and financial application and developed an information technology (IT) … District officials restricted access to the financial application, they did not adequately secure access to the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Village of Sidney – Financial Activities (2023M-14)
… – pdf] Audit Objective Determine whether the Village of Sidney (Village) Board of Trustees (Board) and … by $434,929 in fiscal year 2021-22. Two capital project funds and three community development funds have negative fund balances that may require a transfer from the general fund to pay remaining liabilities. …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… did not budget accurately nor raise sufficient revenues to fund water and sewer operations, which resulted in five … districts had deficit fund balances ranging from $13,620 to $113,900 as of December 31, 2018. These deficit fund balances ranged from 14 to 217 percent of 2019 budget appropriations. Officials …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Town of Saugerties – Claims Auditing (2024M-144)
… knowledge. The equipment was shipped to the Town’s former video supply contractor. The Supervisor and we were unable to …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period June 1, 2012 … October 4, 2013. Background The Delevan Volunteer Fire Company provides services for the Village of Delevan in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialCity of Fulton – Fiscal Stress (2013M-310)
… results for the fiscal years 2010 through 2012 and found that the Council adopted realistic budgets. The Chamberlain monitored the budget with actual results, and City officials made budget transfers as needed throughout … Reduce reliance on fund balance as a financing source and continue to evaluate and explore ways to cut costs and/or …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310