Search
Opinion 88-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and Duties (authority to contract for the presentation of fire prevention programs) PERSONAL PROPERTY -- Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Oswego County – Transfer Station Cash Receipts (2015M-334)
… the internal controls over the Department of Solid Waste’s cash receipts process for the period January 1, 2014 through … indicated on the inventory sheet and no one outside of the cash receipts process performed periodic inventories. Key …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334State Comptroller DiNapoli Releases Municipal Audits
… property aligned with its purpose. RCCRC officials adopted a mission statement, established required committees, … goods and services in accordance with village policy. As a result, there is an increased risk that the village paid more than …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… impact of severe storms, the breach of a large dam could result in the loss of life, devastation of several … New York State Department of Environmental Conservation (DEC) classifies dams according to the level of risk that a … ww.osc.state.ny.us/localgov/pubs/research/dam-infrastucture-2018.pdf To find local data on dams across New York, go to: …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsOpinion 95-14
… the members of the fire department or company, as the case may be, determine to be for the benefit of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-95-14State Agencies Bulletin No. 1359
… Purpose To provide agency instructions for processing the 2014 CSEA ISU Uniform Maintenance … Relations (GOER) memorandum dated 11/25/14 provide for a Uniform Maintenance Allowance and Work-Related Clothing … a food service or direct care title (see GOER memorandum for a list of eligible titles) and is required to wear a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1359-2014-uniform-maintenance-allowance-and-2014-work-related-clothingOpinion 92-12
… self-employed or performing uncompensated services) WORDS AND PHRASES -- Employment (meaning for purposes of General … if the firefighter is granted an accidental disability retirement allowance (see Retirement and Social Security Law, … 207-a on municipalities and fire districts (see 1977 NYS Legislative Annual, p 336). The legislative history …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Eligibility, the Benefit and Filing – New Career Plan
… Tier 2 and 3 Members: You must have at least five years of service credit after July 1, 1973. You are eligible to retire with full benefits at age 62, or may choose early retirement with a reduced benefit between ages 55 and 62. … for Service Retirement (RS6037) must be on file with the Office of the State Comptroller at least 15 days, but not …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingOpinion 89-40
… Employer (meaning for purposes of General Municipal Law, §72-o) GENERAL MUNICIPAL LAW, §72-o; TOWN LAW, §§178-c, 178-d: (1) A fire district may not … for reimbursement pursuant to General Municipal Law, §72-o. (2) A volunteer officer or member of a fire department …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Payroll Users Group Organizational Charter
… this organization will be the New York State Payroll Users Group. Article II. Mission The New York State Payroll Users Group is a partnership between the Bureau of State Payroll …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterCUNY Bulletin No. CU-545
… entered and filed on April 11, 2016 between the Comptroller of the City of New York and the District Council …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-545-cuny-retroactive-rate-increases-and-lump-sum-paymentsOpinion 2002-15
… 626, mod 55 NY2d 915, 449 NYS2d 27; DuBois v Village of New Paltz , 35 NY2d 617, 364 NYS2d 506). Further, we have …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15State Comptroller DiNapoli Releases Audits
… audits have been issued. Department of Agriculture and Markets – Protection of Managed Pollinators (Honey Bees) … – Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up) (2024-F-1) The Westchester County Department of Social Services …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… duties are not adequately segregated and the Board does not provide adequate oversight of the Treasurer. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… by a Board consisting of four officers, is located in Chenango County and provides fire protection services to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… and a finding by the board that the training is necessary, in the public interest and not available within a reasonable distance and time period in New York State. Notification and proof of attendance must …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsXVI.3.B Fund Accounting – XVI. Financial Reporting
… regarding classification of a fund to a fund group, follow below. GOVERNMENTAL FUND TYPES These are the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingState Agencies Bulletin No. 1954
… is to inform agencies of OSC’s automatic processing of the 2021 APSU Clothing Allowance and to provide agency … (GOER) memorandum dated 10/20/2021 authorizes the 2021 payment. Effective Dates The 2021 APSU Clothing Allowance … to the issues surrounding COVID-19, OSC will process this payment via direct deposit. For employees who do not have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1954-2021-clothing-allowance-certain-agency-police-service-unit-apsuState Comptroller DiNapoli Releases Audits
… the Department of Health (DOH) and OMIG lacked adequate oversight of the third-party liability recovery process. HMS … Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, … all of NYRA’s debt obligations and a Franchise Oversight Board was established to oversee NYRA’s financial operations. …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsService Retirement Benefit – En-Con Police Officers Plan
… benefit will equal 1/50th (2 percent) of your FAS for each year of En-Con police service. For each year of service … receive an additional 1/60th (1.66 percent) of your FAS, up to a maximum of 15 years for Tier 1 members and seven years for Tier 2, 3, 5 and 6 members. Your total …
https://www.osc.ny.gov/retirement/publications/1822/service-retirement-benefit