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Opinion 2000-20
… Town Law also authorizes fire districts to acquire real property and suitable buildings "[f]or the preservation, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20State Comptroller DiNapoli Releases Municipal Audits
… of Bolton (Warren County) Auditors found that officials for the Town of Bolton adequately assessed the impact of the … departments in the general fund, highway fund, water district and two sewer districts. When adopting the budget, … an actual budget adoption date. Town of Springfield – Accounting Records and Reports (Otsego County) The current …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 93-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-93-5State Police Bulletin No. SP-223
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 2.30815% for Yonkers residents and 0.50% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-223-2021-state-police-hazardous-duty-payState Police Bulletin No. SP-213
… Association of the New York State Troopers (PBA), provides for an annual hazardous duty payment. Effective Dates 2020 … Leave of Absence/MLL (Mil Lv) on 11/01/2020 are eligible for Hazardous Duty Pay. An employee who otherwise meets the … will automatically insert a row on the Additional Pay page for employees who meet the eligibility criteria on 11/01/2020 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-213-2020-state-police-hazardous-duty-payState Agencies Bulletin No. 1362
… Maintenance Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay or Leave of Absence with an … of ANN, HRY or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code of Paid … but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an Action/Reason code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1362-2014-uniform-maintenance-allowance-employees-division-military-andMonitoring Town Asphalt Road Projects (2012MS-7)
… complete report - pdf] We also released 10 letter reports to the following Towns: Brookhaven [pdf] , East Hampton [pdf] … [pdf] . Purpose of Audit The purpose of our audit was to determine whether towns adequately monitored road … the work is performed. The Law requires the vendor to submit certified payrolls to the municipality for review …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… financial controls for the period of January 1, 2012 through December 31, 2013. Background The Conesus … fire protection services to the Town. Expenditures for 2012 totaled approximately $10,000. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Independent Oversight: OSC's Contract Review Safeguards Public Funds
… State Budget for State Fiscal Year (SFY) 2022-23 allowed at least $11 billion in spending without a competitive … rejected 1,559 contracts and related transactions valued at $6 billion primarily due to errors, improprieties or lack … were implemented; this year’s State budget allowed for at least $11 billion in spending without a competitive …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsDiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… all counties and towns, 44 cities and 10 villages have a calendar-based fiscal year – a total of 1,043 communities. … and St. Lawrence). Other findings include: Last year, 35 calendar year entities were designated as fiscally stressed; Twenty calendar year entities moved into a fiscal stress category in …
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-fundsOpinion 88-41
… for the presentation of fire prevention programs) PERSONAL PROPERTY -- Municipal Equipment (use by private organization … are a proper town function. The town board may acquire property for use in conducting such programs and contract … for the presentation of such programs with town property. This is in response to your letter concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Oswego County – Transfer Station Cash Receipts (2015M-334)
… document the quantity of garbage disposal stickers on hand at the beginning and end of the day, and sell the stickers in …
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
… accessibility at selected town facilities. Town of Brookhaven – Physical Accessibility to Programs and Services …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… Municipalities across New York are facing an estimated $360 … failure could result in significant economic consequences for residents, municipalities and the state. With increased … of State Dam Safety Officials estimates the cost for these types of repairs in New York at $360 million. But …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsOpinion 95-14
… This opinion represents the views of the Office of the State Comptroller at the time it was … purposes and to pay for a ceremony to dedicate a new fire house and new fire apparatus. You ask whether a … Legislature incorporating an exempt volunteer firemen's benevolent association and authorizing that association to …
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 Allowance and 2014 CSEA ISU Work-Related Clothing Allowance. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1359-2014-uniform-maintenance-allowance-and-2014-work-related-clothingOpinion 92-12
… or statutory amendments that bear on the issues discussed in the opinion. PAID FIREFIGHTERS -- Disability Benefits … uncompensated services) WORDS AND PHRASES -- Employment (meaning for purposes of General Municipal Law, §207-a[6]) … in their ordinary acceptance and significance and the meaning commonly attributed to them" ( Phaneuf v City of …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Eligibility, the Benefit and Filing – New Career Plan
… Eligibility Tier 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at least five … benefits at age 62, or may choose early retirement with a reduced benefit between ages 55 and 62. Tier 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingOpinion 89-40
… the fire district was the defendant. October 23, 1989 Louis L. Motyka, Secretary/Treasurer Gardenville Fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-40