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Opinion 91-43
… of claims) TOWN LAW, §119; MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), 23(2)(f): Statutory duties assigned to a town clerk … St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are inconsistent. In Opn 90-21, …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Avoca Central School District – Payroll (2025M-14)
… during the period July 1, 2022 through October 10, 2024. We reviewed 35 employees’ salaries and wage payments totaling … unnoticed. The report includes four recommendations that, if implemented, will improve the District’s payroll process. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Tier 1 Death Benefits – Career Plan
… Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of service credit, up to 36 years. Alternative Death Benefit … payable. This benefit would be equal to the initial value of your pension under the provisions of the Non-Contributory …
https://www.osc.ny.gov/retirement/publications/1642/tier-1-death-benefitsTier 1 Death Benefits – New Career Plan
… Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of service credit, up to 36 years. Alternative Death Benefit … payable. This benefit would be equal to the initial value of your pension under the provisions of the Non-Contributory …
https://www.osc.ny.gov/retirement/publications/1515/tier-1-death-benefitsTier 1 Death Benefits – Police and Fire Plan
… Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of service credit, up to 36 years. Alternative Death Benefit … payable. This benefit would be equal to the initial value of your pension under the provisions of the Non-Contributory …
https://www.osc.ny.gov/retirement/publications/1512/tier-1-death-benefitsTier 1 Death Benefits – Non-Contributory Plan with Guaranteed Benefits
… Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of service credit, up to 36 years. Alternative Death Benefit … payable. This benefit would be equal to the initial value of your pension under the provisions of the Non-Contributory …
https://www.osc.ny.gov/retirement/publications/1513/tier-1-death-benefitsDiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… “Without proper oversight, it’s impossible to know if the missing items were destroyed, transferred to other … law enforcement officials in the municipalities we audited understand the seriousness of this issue and have …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyDiNapoli: State Pension Fund Will Vote Against Board Members at Corporations With No Women Directors
… their boards. In situations where a company has just one woman on its board, the Fund will vote against members of the … boards and more than 700 companies that have just one woman on their board. Research has demonstrated that having …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-state-pension-fund-will-vote-against-board-members-corporations-no-women-directorsComptroller DiNapoli Releases Municipal Audits
… debit withdrawals ($67,303) and check payments ($78,441) to questionable businesses in which there was no evidence that they provided any services to the company. Town of Cortlandville – Improving Private … County) Town officials inappropriately spent $22,600 to improve and maintain a Board member’s property with no …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… was strong, unfunded programs and the unprecedented influx of asylum seekers poses very real fiscal and operational … and where cuts are likely to impact them.” Given the size of the mayor’s plan to trim costs, the report cautions that … spending, as a share of total spending, has risen from 5.5% in FY 2015 to 8.7% in FY 2023 and is expected to …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesDiNapoli: Local Sales Tax Collections Grew 12.7% to $22.1 Billion in 2022
Local government sales tax collections in New York state totaled $221 billion in calendar year 2022 up 127 or $25 billion from 2021 due to strong sales statewide especially in New York City according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-127-221-billion-2022Train On-Time Performance
… on-time performance. The audit covers the period March 1, 2013 to January 23, 2015. Background The Metropolitan … three shuttles. Sometimes, a subway train is canceled (i.e., does not depart from the terminal, or departs later than … Reporting and Operations Analysis Group to report train delay percentages for each line, delays by categories, and …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceCUNY Bulletin No. CU-722
… Stage Employees (IATSE). Affected Employees CUNY employees in the International Alliance of Theatrical Stage Employees (IATSE) in Bargaining Unit TI are affected. Background The Memorandum … employee’s taxable gross and reported on the employee’s Form W-2. Questions Questions regarding eligibility for these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-722-cuny-2021-15-salary-increase-and-increase-theatre-tech-tapeDiNapoli Releases Fiscal Stress Scores for Villages and Cities
… have fiscal years ending on June 30. Amsterdam (Montgomery County) was the only city in “moderate fiscal stress” with a … with a score of 75. The villages of Addison (Steuben County) and South Dayton (Cattaraugus County) were also in “moderate fiscal stress.” …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesCUNY Bulletin No. CU-296
… earnings Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination dated January 30, 2007. The new rates and other information are contained in a memorandum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-296-retroactive-salary-rate-increases-painters-and-supervisorDiNapoli Calls for Reforms to State Fiscal Practices
… and improve budget practices, further reforms are needed. “Too often New York’s approach to budgeting obscures spending …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-calls-reforms-state-fiscal-practicesDiNapoli: Florida Man Charged with Stealing Nearly $80,000 in Pension Benefits Issued to His Deceased Father
… father’s pension funds to which he was not entitled,” said DA Donnelly . “The state’s retirement system is built to … of thousands of retirees and their beneficiaries.” DA Donnelly said that, according to the charges, the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-florida-man-charged-stealing-nearly-80000-pension-benefits-issued-his-deceased-fatherDiNapoli Urges New Yorkers to Fill Out 2020 Census Forms
… of New York households have responded compared to the national average of 62 percent. He urged New Yorkers to be … include Village of Ocean Beach (7.5 percent), Village of West Hampton (6.9 percent) and Village of Saltaire (6.6 … paid, New York receives only 90 cents — well below the national average of $1.21. New York was one of just seven …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-urges-new-yorkers-fill-out-2020-census-formsCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… saving incrementally can help reduce the financial impact of such expenses on your annual budget. Establishing and … fund finances construction, reconstruction or acquisitions of capital improvements or equipment acquisitions. There are two forms of capital reserve funds: Specific capital improvement , such …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsDiNapoli Announces State Contract & Payment Actions for December
… State Comptroller Thomas P. DiNapoli announced today his … due to fraud, waste and other improprieties. As the state’s chief financial officer, DiNapoli’s office reviews … types of contracts entered into by the state. This builds on the office’s daily accounting of state payments that were …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-december