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Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… recorded and reported and that money was safeguarded for the period January 1, 2014 through July 31, 2015. … The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The Department, which contracts with the Village of Copenhagen and the Towns of Denmark, Champion, Harrisburg and Pinckney to provide fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesFinal Average Salary – Article 14 Benefits
… on your years of credited service and your final average salary (FAS). FAS is the average of the wages you earned … 10 percent, the amount in excess of 10 percent is excluded from the computation. The calculation of your FAS can … In some cases, certain restrictions may apply. Regular salary; Overtime earned in the FAS period; Holiday pay; …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryOpinion 2005-1
… STATE CONSTITUTION, ARTICLE VIII, §1: Towns may fix fees for ambulance services, to be paid by persons requesting the … Although the town, by rules and regulations, may provide for the collection of such fees by the entity providing … the town and may not be retained by the service provider for its own use. The town, by modification of the contract, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1DiNapoli: New Yorkers Foot the Bill for Billions in Public Authority Spending and Debt
… Thomas P. DiNapoli. Meanwhile, the combined debt of state and local authorities topped a quarter of a trillion dollars. “Public authorities borrow and spend billions of dollars outside the state budget,” DiNapoli said. “And …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-yorkers-foot-bill-billions-public-authority-spending-and-debtHousing Authority Administrative Expenditures (2016-MS-2)
… and monitoring administrative costs for the period January 1, 2012 through November 25, 2015. Background Housing … and Section 8 housing vouchers. Each authority audited is governed by a seven-member Board of Commissioners (Board) …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over selected financial … District provides services and funds projects related to the conservation of soil and water resources, the … of floodwater and sediment damage. It is governed by a seven-member Board of Directors. District expenditures …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overComptroller DiNapoli Releases State Audits
… certain types of discretionary expenses were proper, what would be considered reasonable amounts for such expenditures, and what documentation would be required to demonstrate that … Questionable expenses included the costs for special events, memberships and sponsorships. Central New York …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… Renewal, administers the Rural Rental Assistance Program in partnership with the United States Department of … for low-income elderly and family tenants residing in multi-family properties in rural areas of the state. Overall, auditors determined …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsSouth Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… the period July 1, 2011 to April 30, 2013. Background The South Colonie Central School District is located in the Towns … South Colonie Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Housing and Urban Development. The Authority’s 2012 fiscal year operating expenditures totaled approximately $3.6 …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsDiNapoli: State Agency Overtime Pay Hits $787 Million
… past decade, rising to $787 million, according to a report by State Comptroller Thomas P. DiNapoli. Overtime hours also … to be held to a minimum consistent with operational needs by proper scheduling and other arrangements. Three agencies … – accounted for 62.5 percent of overtime hours logged by all state agencies in 2018. OPWDD and DOCCS experienced …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-millionExamples – Article 14 Benefits
… not be reduced. However, the member could instead choose to begin receiving the benefit as early as age 55 with a … percent for each of the 5 years the benefit begins prior to his or her early retirement age of 60). Example: A member … not be reduced. However, the member could instead choose to begin receiving the benefit as early as age 55 with a …
https://www.osc.ny.gov/retirement/publications/1644/examplesState Agencies Bulletin No. 220
… Purpose To provide agency procedures for making Pre-Shift Briefing … of Pre-Shift Briefing paid in 1999-2000 will be mailed to agencies. The amount will include Pre-Shift Briefing paid … If necessary, contact the employee's previous agency to confirm the amount of Pre-Shift Briefing received. Process …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/220-adjustment-pre-shift-briefing-1999-2000Wadsworth Center Environmental Laboratory Approval Program
… Objective To determine whether Wadsworth Center is adequately certifying, monitoring, and enforcing selected regulations over … Wadsworth Center (Wadsworth) was established in 1984 and is responsible for the certification of laboratories … To determine whether Wadsworth Center is adequately certifying monitoring and enforcing selected …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programOpinion 98-8
… source" or whether the town may solicit competitive bids for such services. General Municipal Law, §103 provides that, … expenditures in excess of $10,000 and all contracts for public work involving expenditures in excess of $20,000 … by qualified charitable non-profit-making agencies for the blind approved for such purposes by the Commissioner …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Opinion 91-23
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Membership (right to be … company) VOLUNTEER FIREFIGHTERS -- Eligibility (membership in more than one company) NOT-FOR-PROFIT CORPORATION LAW, … ask whether the statutory prohibitions against membership in more than one fire company apply only to membership in …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Accidental Disability – Career Plan
… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must have filed a written notice of the accident with: The Retirement System within 90 days of the …
https://www.osc.ny.gov/retirement/publications/1642/accidental-disabilityAccidental Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must have filed a written notice of the accident with: The Retirement System within 90 days of the …
https://www.osc.ny.gov/retirement/publications/1511/accidental-disabilityOpinion 90-28
… board member is prohibited from receiving or agreeing to receive compensation for engineering services performed in … et seq .) contains the provisions of law which relate to conflicts of interest of municipal officers and employees. Pursuant to General Municipal Law, §800(3), a municipal officer or …
https://www.osc.ny.gov/legal-opinions/opinion-90-28State Agencies Bulletin No. 1688
… Relations (GOER) memorandum dated 10/01/18 provide for a Uniform Maintenance Allowance. Effective Date(s) The 2018 … Uniform Maintenance Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay or Leave of … code of Paid Leave of Absence/MLS); and Works full-time in an eligible title (see GOER memorandum for a list of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1688-2018-uniform-maintenance-allowance-employees-division-military-and