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Vacating Orders – Divorce and Your Benefits
… their interest in a member’s pension benefit after a DRO has been filed with NYSLRS, the parties must return to … letter signed by the parties is not sufficient to vacate a DRO. NYSLRS requires that the Vacating Order include the date on which the original DRO was signed and language specifically vacating that DRO. …
https://www.osc.ny.gov/retirement/members/divorce/vacating-ordersOpinion 99-11
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Destruction of (not … recognition of long-time service - framed municipal bond) PUBLIC OFFICERS AND EMPLOYEES -- Award Program (authority to … framing. December 24, 1999 Barbara A. Scheiner, Business Manager Unatego Central School … Whether it is proper for a …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 2006-6
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 98-21
… in the opinion. AMBULANCE SERVICE -- Contracts (by fire district for emergency ambulance service) -- Fire Districts … DISTRICTS -- Ambulance Service (circumstances in which district may contract for provision of) -- Powers and Duties … -- Ambulance Service (joint contract by town and fire district) TOWNS -- Powers and Duties (authority to contract …
https://www.osc.ny.gov/legal-opinions/opinion-98-21State Comptroller DiNapoli Releases Municipal Audits
… of Ravena and the Westchester County Sewer Districts . "In today's fiscal climate, budget transparency and … or retained 10,209 jobs, a shortfall of 26 percent. In addition, the Orange County IDA's board acted outside of … Consequently, the town's records are incomplete and not up-to-date, and are therefore, unreliable. The supervisor …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … duties are not segregated and village officials do not provide adequate compensating controls, such as … officials did not have specific criteria to document how they arrived at their decisions when approving or denying …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2Opinion 98-15
… programs", the local legislative body of a municipal corporation, after public notice appropriately given at least …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Opinion 92-51
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers … regional council, and the State Job Development Authority. In several instances, the meeting specifically included a … necessary expenses, including travel expenses, incurred in the discharge of their duties". Public Officers Law, §64 …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 91-12
… "fund raising activities" (see also, Not-For-Profit Corporation Law, §1402[e][4]). For purposes of section 204-a, the term "fire … Law, §202; Village Law, §1-102). April 17, 1991 James E. Spellman, Esq., Village Attorney Village of Ilion … …
https://www.osc.ny.gov/legal-opinions/opinion-91-12DiNapoli Issues Report on Public-Private Partnerships
… New York State Comptroller Thomas P. DiNapoli called for strong oversight provisions if New York broadens the … projects. DiNapoli’s recommendations follow the release of a report today examining the benefits and problems that have … agreements. He cautioned that the private debt and other payments associated with P3s could be costly, and that long …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnershipsState Comptroller DiNapoli Releases Municipal & School Audits
… in fiscal year 2021-22. Lastly, two capital project funds and three community development funds have negative fund balances that may require a transfer …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Salem – Financial Management (2015M-295)
… June 30, 2015. Background The Town of Salem is located in Washington County and has a population of approximately … consistently budgeted to appropriate more fund balance in the town-wide general fund than was actually available to … appropriating fund balance to finance annual operations in excess of what is available. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Walton Fire District – Financial Operations (2017M-238)
… whether the Board provided adequate oversight of the District’s financial operations for the period January 1, 2016 through June 30, 2017. Background The Walton Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238State Agencies Bulletin No. 1044
… Institution Paychecks dated 01/13/2011 Background In accordance with Chapter 504 of the Laws of 2009, the … Actions Agencies should ensure that appropriate staffs in payroll, personnel, and/or benefit service offices are informed of the increase in limit. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1044-tier-5-pensionable-overtime-earnings-limit-calendar-year-2011-employeesAverill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is governed by an … ensure that annual financial reports were submitted to OSC in a timely manner each year. Independent audits were not … completes and submits the annual financial report with OSC in a timely manner each year. Ensure that the required …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Prattsburgh Central School District – Tax Collection (2016M-122)
… Prattsburgh Central School District (District) is located in the Towns of Prattsburgh, Pulteney, Urbana and Wheeler in Steuben County and the Towns of Italy and Jerusalem in Yates County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Randolph Central School District - Financial Management (2019M-232)
… fund. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money improperly restricted to surplus … with our findings and recommendations and indicated they have initiated, or planned to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Medina Central School District - Reserve Funds (2019M-165)
… Findings District officials have not performed an analysis of the reserves, as the District’s reserve policy requires. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165IX.12.M Journal Vouchers – IX. Federal Grants
… agencies for goods or services rendered to, or on behalf of the first state agency; or Reimburse a second state agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersSaratoga County Water Authority – Water Charges (2016M-357)
… Law to acquire, construct, operate and maintain wholesale water supply production and distribution facilities …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357