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Town of Forestport – Financial Management (2013M-184)
… 31, 2012. Background The Town of Forestport is located in Oneida County and has approximately 1,500 residents. The … because it repeatedly under-estimated revenues. As a result, at the end of 2012, fund balance in the general … appropriations. Portions of the fund balance set aside as a funding source for subsequent years’ budgets were not used …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Opinion 95-20
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing fees paid in Surrogate's Court proceedings seeking multiple relief) … fee or separate filing fees for each type of relief sought in a single proceeding seeking multiple relief will depend on …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Opinion 93-1
… Beck v Board of Supervisors of Erie County , 31 App Div 361, 53 NYS 156, revd on other grnds 157 NY 151, rearg den …
https://www.osc.ny.gov/legal-opinions/opinion-93-1What is a Defined Benefit Plan?
… Defined benefit plans provide several advantages over the 401(k)-style plans offered by many private employers. Perhaps the greatest benefit is that, once you meet the minimum age and service … may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from …
https://www.osc.ny.gov/retirement/members/defined-benefit-planDiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… Years 2013 and 2018, driven by higher labor costs and debt service. The city’s unfunded obligation for post-employment …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsCost-Saving Ideas: Evaluating Solid Waste Collection Options
… private company, citizens must receive the highest quality of service for the lowest possible cost. To determine if your community’s system of collection is the most cost-effective, evaluate different methods and estimate the cost of each option. The local government, when considering which …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… four letter reports to the following entities: the City of Buffalo (Buffalo) and the Buffalo Firefighters Two Percent … Inc. (Syracuse) [pdf] ; the Mutual Aid Association of the Paid Fire Department of the City of Yonkers, New York, Inc. (Yonkers) [pdf] ; and …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5State Comptroller DiNapoli Releases Audits
… audits and examinations have been issued: Department of Health: Questionable Payments for Practitioner Services … $1,039,404 warranted Medicaid payment. At the time of the follow up review, the Office of the Medicaid Inspector General (OMIG) was actively …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… 66, a resident of Glendale, Arizona, with grand larceny in the second degree, a class C felony. Eydeler is alleged to have stolen over $100,000 in pension payments from the New York State and Local … deceased mother, Dorothy Eydeler, a retired nurse who died in October of 1998. “After his mother passed away, Mr. …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionOpinion 92-53
… Comptroller is not required to approve a distribution formula adopted by the county. You state that a county … pursuant to Tax Law, §1262(c), of the new distribution formula which is outlined in county's resolution. Initially, … approval is required of the county's new distribution formula, we note that section 1262(c) provides that when …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Opinion 99-1
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (requirement that program assets be held in trust); (provision of death benefits to volunteer … award program for volunteer firefighters must be held in trust. (2) A service award program may provide death …
https://www.osc.ny.gov/legal-opinions/opinion-99-1State Agencies Bulletin No. 572
… ( WCE , WCO & WPS ) may be directed to Viola Haizlip at (518) 474-7282. Tax Refund Earn Codes ( TF1 , TF2 , TF3 , TF4 … , TF8 , and TF9 ) may be directed to Claudette Mink at (518) 474-4775. Military Stipend Earn Codes ( MSP & TSP ) may be directed to Peg Merry at (518) 474-2605. Back Salary Award Earn Code ( BSA ) may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageComptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… of Polk County, Florida, with the crime of Grand Larceny in the Second Degree, a class C felony, in Albany County Court. Cizik is alleged to have stolen over $50,000 in pension benefits from the New York State and Local … of Polk County Florida with the crime of Grand Larceny in the Second Degree a class C felony in Albany County Court …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overOpinion 98-12
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (commingling of … Whether the moneys of a city with 125000+ inhabitants and the moneys …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 95-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Concerning the proper distribution of county sales tax revenue when the county and several cities within the county each impose a …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Comptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… and Attorney General Eric T. Schneiderman today announced the arrest of former New York City Council candidate Albert … straw donations and stealing thousands of dollars in New York City public matching funds during Alvarez's unsuccessful 2013 run for Council. The felony complaint filed today in New York County Supreme …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateVillage of Herkimer – Payroll (2025M-37)
… in their applicable collective bargaining agreement (CBA). Direct supervisors also did not review or certify … not always consistent with the language in the applicable CBA or there was no individual employment agreement … instances, consistent with language in their applicable CBA. In addition, although payroll registers were reviewed by …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37State Comptroller DiNapoli Releases Municipal Audits
… and 30 denied SNAP cases and determined that Department of Social Services officials did not always have the … denied, department officials did not process five of those cases (17%) in a timely manner. These cases were … they overpaid three childcare providers a total of $7,104. The overpayments occurred because officials did …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsVendor File Advisory No. 11
… Subject: Selecting the Correct Vendor Location in SFS Guidance: It is important that agencies select the correct vendor Location for each transaction in SFS. This will ensure the State does business with the … Selecting the Correct Vendor Location in SFS …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationTown of East Hampton – Budget Review (B18-7-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the … revenue and expenditure projections in the Town’s tentative budget for the 2019 fiscal year are reasonable. Background The Town …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9