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DiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… nine financial indicators and creates a fiscal condition score. Indicators include fund balance, cash-on-hand and … Each municipality receives a separate environmental score. When examining the scoring results, DiNapoli noted 14 … 25 towns. The fiscally stressed governments identified today join the previously announced 115 municipalities and …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesAbout Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsOswego County – Transfer Station Cash Receipts (2015M-334)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Department of Solid Waste’s cash receipts process for the …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Opinion 88-41
… TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs) PERSONAL … proper town function. The town board may acquire property for use in conducting such programs and contract with a private organization for the presentation of such programs with town property. …
https://www.osc.ny.gov/legal-opinions/opinion-88-41State Comptroller DiNapoli Releases Municipal Audits
… accessibility at selected town facilities. City of North Tonawanda – Audit Follow-Up (Niagara County) The follow-up assessed the City of North Tonawanda’s progress, as of August 2024, in implementing recommendations in the audit report City of North Tonawanda – Financial Condition …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… New York are facing an estimated $360 million price tag to fix locally-owned dams that are considered a high- or intermediate-hazard to public safety, according to a report issued today by New York State Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsOpinion 95-14
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … fire insurance tax moneys except as otherwise provided in any special law. 1 These sections provide that the foreign … moneys to be expended for a purpose which the treasurer, in good faith, believes to be illegal or improper, even if …
https://www.osc.ny.gov/legal-opinions/opinion-95-14State Agencies Bulletin No. 1359
… 49.2 of the 2011-2016 ISU Agreement between the State of New York and the Civil Service Employees Association and the … Office of Employee Relations (GOER) memorandum dated 11/25/14 provide for a Uniform Maintenance Allowance and … to $58.00) is paid by separate check as explained in the 11/25/14 GOER memorandum. Agencies must make the payment to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1359-2014-uniform-maintenance-allowance-and-2014-work-related-clothingOpinion 92-12
… Law, §207-a[6]) GENERAL MUNICIPAL LAW, §207-a(6): A disabled firefighter forfeits his or her entitlement to … in uncompensated volunteer work. You ask whether a disabled firefighter forfeits his or her entitlement to … or fire district to pay to a paid firefighter who is disabled as a result of injury or sickness incurred or …
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 … Tier 5 and 6 Members: You must have at least five years of service credit. You are eligible to retire with full … a reduced benefit between ages 55 and 62. 1 Regardless of tier, if you work for an employer that offers a special …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingOpinion 89-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Payroll Users Group Organizational Charter
… after having attended at least six meetings in a calendar year. Agencies must participate at that meeting to petition … The Chairs shall be elected at the November meeting in the year following the Steering Committee Chair election, by a … at six or more Steering Committee meetings per calendar year. Voting privileges will be suspended at the seventh …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterOpinion 2002-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15State Comptroller DiNapoli Releases Audits
… attempt to determine whether the System promotes time and cost savings for agencies despite these savings being a …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial … Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with the Pulteney …
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
… 72-g provides that, subject to the rules and regulations of the governing board of the fire department, the chief officer of the department may authorize volunteer firefighters to …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsService Retirement Benefit – En-Con Police Officers Plan
… You may retire at any age after completing 25 years of En-Con police service, or you may qualify for a service … as an En-Con police officer. The Benefit With 25 years of creditable service, your benefit will equal 1/50th (2 percent) of your FAS for each year of En-Con police service. For each …
https://www.osc.ny.gov/retirement/publications/1822/service-retirement-benefitState Agencies Bulletin No. 1954
… is to inform agencies of OSC’s automatic processing of the 2021 APSU Clothing Allowance and to provide agency … Office of Employee Relations (GOER) memorandum dated 10/20/2021 authorizes the 2021 payment. Effective Dates The 2021 APSU Clothing …
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
… Service contracts with EmblemHealth Plan, Inc. (Emblem) to process and pay claims for services on behalf of the New York State Dental Insurance Program. To prevent duplicate payment of services, health insurance … January 2018 through October 2022, because Emblem failed to correctly coordinate benefits with each member’s other …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-audits