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… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … and are not named in article VIII, §1. Therefore, there is no express constitutional bar to a fire district making a … or by necessary implication granted by statute. There is no express or implied statutory authority for a fire district …

https://www.osc.ny.gov/legal-opinions/opinion-91-19

Comptroller DiNapoli: Positive Financial Indicators in Middletown

… budget trends have created a healthy outlook for the city of Middletown, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report is part of DiNapoli’s fiscal stress initiative and is the latest in a series of fiscal profiles on municipalities across the state. “The …

https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletown

State Agencies Bulletin No. 1858

… the outreach and escheatment of uncashed payroll checks for calendar year 2019. Affected Employees Employees with one … to OSC by employees will be treated as a written request for reissuance of a payroll check. If responses are received … Funds (OUF) in April of 2021. Effective Dates Effective for payroll checks issued between January 1, 2019 and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checks

State Agencies Bulletin No. 2152

… outreach and escheatment of uncashed payroll checks for calendar year 2022. Affected Employees: Employees with one or more uncashed payroll checks originally issued in calendar year 2022 are affected. Background: Abandoned … outreach and escheatment of uncashed payroll checks for calendar year 2022 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2152-outreach-and-escheatment-2022-uncashed-nys-payroll-checks

Niagara County – Court and Trust Funds (2015M-228)

… Purpose of Review The purpose of our review was to determine whether County officials … The purpose of our review was to determine whether County officials …

https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228

Plattsburgh City School District - Procurement (2019M-198)

… Determine whether District officials procured goods and services in accordance with Board policies and applicable statutory requirements. Key Findings The Board-adopted purchasing policies were not updated and deficient. All 10 purchase and public works contracts we …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198

Opinion 93-25

… under the mistaken belief the right-of-way was a village street may not continue to provide such lighting unless the … right-of-way if the right-of-way has become a village street by prescription or public use. The village's provision … whether the private right-of-way has become a village street by prescription or use. You state that a village has …

https://www.osc.ny.gov/legal-opinions/opinion-93-25

XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures

… notifies the payee that the proceeds of the uncashed check(s) will be turned over to the Abandoned Property Fund unless the check is cashed, or a claim is made to the issuing agency for … for agencies to follow the steps below based on which bank account the original check was paid from. Comptroller’s …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatment

Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits

… publication for the member’s tier and retirement plan should be carefully reviewed before a DRO is drafted. … may be prepared using the Domestic Relations Order (DRO) template, which has been developed by NYSLRS with guidance … a customized proposal based on a member’s tier, retirement plan and retirement status using specific information the …

https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-template

DiNapoli: State Tax Collections Dip

… Tax collections totaling $19.8 billion fell short of … by State Comptroller Thomas P. DiNapoli. “Personal income tax collections are off to a slower than expected start. The … note,” DiNapoli said. “While it’s early in the year and tax collections may improve going forward, the state should …

https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-tax-collections-dip

Local Sales Tax Collections Up

… While this was slower than the 5.3 percent annual growth for 2018, it exceeded growth in all other years since 2013. … of the changes made by the state to the Aid and Incentives for Municipalities (AIM) program in State Fiscal Year … to the report, the total statewide year-over-year increase for all county sales tax collections after subtracting …

https://www.osc.ny.gov/press/releases/2020/02/local-sales-tax-collections

Processing of Paper Tax Returns

… To determine whether the deliverables of the contract with New York State Industries for the Disabled (NYSID)/SourceHOV … To determine whether the deliverables of the contract with New York State Industries for the Disabled NYSIDSourceHOV …

https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returns

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