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Opinion 2002-8
… ten days of the board's determination. July 18, 2002 Ray R. Mallette, Supervisor Town of Pamelia …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8West Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… Company’s financial activities to the Board at the annual meeting. Ensure sufficient documentation, such as receipts … signing an abstract or a motion in the monthly Board meeting minutes that specifies the claims approved for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mXII.6.I Paying a Non-State Employee – XII. Expenditures
… Statement: State agencies must appropriately classify workers as either employees or independent contractors so the workers are properly taxed. The Internal Revenue Service’s … circumstances that apply to a group of similarly situated workers, then Business Units may make and document one worker …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeOpinion 90-22
… views of this Office. In that opinion, we concluded that a village operating a water utility was not required by section … Law, §117 provides, with certain exceptions, that a gas, electric, gas and electric, water, steam, telegraph, or … 117 refers only to those municipal utility services within the jurisdiction of the Public Service Commission and …
https://www.osc.ny.gov/legal-opinions/opinion-90-22State Comptroller DiNapoli Releases Audits
… Cost Manual (2021-S-21) Empowering Minds is an SED-approved, for-profit special education provider located in … or collect liquidated damages of $5.5 million from the contractor for delays as of September 2020. New York Racing … goods or services from suppliers outside of the approved vendor list and could not provide copies of change orders to …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… lacks the necessary controls over city-owned homeless shelter capital improvement projects to ensure urgently …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsMedicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… in improper payments for duplicate billings and claims for clinic, transportation, durable medical equipment, and eye …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015Opinion 2004-4
… Article 18 of the General Municipal Law. In addition, in light of the board member's business relationship with the … 521). Based on these cases, we further suggest that, in light of the board member's business relationship with the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Village of Sherburne – Budgeting (2025M-83)
… [read complete report – pdf] Audit Objective Did the Village of Sherburne (Village) Board of Trustees (Board) develop realistic budgets? … 28, 2022 – August 29, 2025 Understanding the Audit Area A village board must develop realistic budgets for financial … Did the Village of Sherburne Village Board of Trustees Board develop …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83State Comptroller DiNapoli Releases Municipal Audits
… records and reports for fiscal year 2024 in accordance with state law. In addition, although the supervisor prepared and filed the 2024 annual financial report (AFR) with the Comptroller’s Office, as required by state law, the supervisor did not provide the board with complete monthly financial reports. Saranac Fire …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-0Limitations – New Career Plan
… of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed … in the preceding 12-month period by more than 20 percent. Any amount in excess of 20 percent is excluded from the … your date of retirement. Tiers 2 and 3 If the earnings in any year included in the FAS period exceed the average of the …
https://www.osc.ny.gov/retirement/publications/1515/limitationsLimitations – Police and Fire Plan
… calculation if: Your date of membership is before April 1, 1972; and Your FAS is based on the 36 months of earnings …
https://www.osc.ny.gov/retirement/publications/1512/limitationsCUNY Bulletin No. CU-793
… Effective 02/01/2020 Local 375 Full-Time $174.00 per annum 177.48 per annum Hourly $0.10 per hour* $0.10 per … the Recurring Increment Payment to an employee’s annual salary or hourly rate in Job Data as appropriate. Automatic … Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 678 CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-793-implementation-city-university-new-york-cuny-5-year-and-10Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… of fundraisers and end-of-year contests into her personal account before remitting to the treasurer. Key Recommendations Update adopted policies, establish formal procedures and … faculty advisors do not deposit money into their personal bank accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mSpencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… March 1, 2006 through January 31, 2015. Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated with the Village … provides fire protection for the Village and the Town of Spencer, is governed by a three-member Board of Trustees. In …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsOpinion 88-74
… Veterans Memorial Committee, a not-for-profit corporation, is currently seeking contributions to erect a permanent … lives in the Vietnam War. You ask if, in our opinion, it is legal for municipalities to contribute to the monument … and maintenance of a war memorial building or monument is a public purpose. General Municipal Law, §72 contains …
https://www.osc.ny.gov/legal-opinions/opinion-88-74DiNapoli Examines Faltering LinkNYC Program
… with the franchise agreement terms. Failure to Meet Installation and Digital Equity Goals A primary goal of the … DiNapoli’s audit found DoITT didn’t monitor or enforce the installation requirements of the contract with the consortium … damages for every kiosk that is not running 45 days after installation and another $25 if it goes past 75 days. DoITT …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programState Comptroller DiNapoli Releases Audits
… Metropolitan Transportation Authority – Long Island Rail Road: Mitigation for Extreme Weather Conditions and … Transportation Authority (MTA)-established Blue-Ribbon Commission on Sustainability released its Final Report, which … A prior audit, issued in March 2024, found the Long Island Rail Road (LIRR) did not perform a systemwide assessment of …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. City of … City officials did not implement all recommendations in the previous budget review letter when preparing the 2022-23 proposed budget. As a result, certain significant …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2000-14
… the payments would be fully vested immediately in the teacher and available to the teacher prior to retirement; … public employers and public employees is provided for by article 14 of the Civil Service Law (§200 et seq.). It is … benefits for spouses and children of deceased active and retired employees was not "brought within the common …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14