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Opinion 90-22
… SUPPLY AND DISTRIBUTION -- Public Water Systems (necessity to pay interest on consumer deposits) MUNICIPAL FUNDS -- … water utility is not required by Public Service Law, §117 to pay interest on consumer deposits at the rate fixed by the … Commission. If the municipality in its discretion decides to invest these moneys, the interest earned must be credited …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Clifton … Length of Service Awards Program (LOSAP) point system is not consistent with state law. Some firefighters did not …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Enrolling Members – Membership and Enrollment
… Using Retirement Online Enrolling a member through Retirement Online allows you to immediately … Online . From your Account Homepage, click the “Access Enrollment Dashboard” button to begin the enrollment process. … and selecting the “Member Contribution Rate” link. As part of the enrollment process, you will need to select a job code …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/enrolling-membersSection 8 Housing Choice Vouchers – Federal Funding and New York
… exceed 50 percent of the area’s median family income. In New York City, this includes all of HUD’s NY Metro Fair … Development (HPD). Other funds are paid directly to the New York City Housing Authority (NYCHA). The HPD HCV program … source of direct federal funding in FY 2025. As of the FY 2026 preliminary budget, the City anticipates receiving …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… costs reported by Hawthorne Foundation, Inc. (Hawthorne) on its Consolidated Fiscal Report (CFR) were properly … rates set by SED. The reimbursement rates are based on financial information, including costs, that Hawthorne reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualDiNapoli: Monterey Fire Department President Arrested for Allegedly Stealing Funds from the Department
… District Attorney Jeremy Hourihan and New York State Police Superintendent Steven G. James announced the arrest of … and interim treasurer of the Monterey Volunteer Fire Department, for allegedly stealing over $3,000 from the … to District Attorney Hourihan and the New York State Police for their continued partnership and ensuring she will …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-monterey-fire-department-president-arrested-allegedly-stealing-funds-departmentOpinion 92-53
… or statutory amendments that bear on the issues discussed in the opinion. [Edited for Publication] SALES TAX -- Distribution of (necessity of … the common council is authorized to negotiate an agreement for the allocation of county sales tax to the city, subject …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Opinion 99-1
… 218(e), 219(f): (1) The assets of a service award program for volunteer firefighters must be held in trust. (2) A … You ask whether the assets of a service award program for volunteer firefighters must be held in trust. You also … right to a service award. Service award programs for volunteer firefighters are established pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Opinion 88-73
… reserve fund for improvement district purposes. This is in reply to your letter asking whether a town of the … by Town Law, §55-a to establish such a fund. There is no general authorization for towns other than suburban … located within such municipality. . ." Accordingly, it is our opinion that, absent special legislation (see, e.g., L …
https://www.osc.ny.gov/legal-opinions/opinion-88-73XV.4 Overview – XV. End of Year
… vouchers and vouchers charging Federal funds, must be on or before the published deadline. Vouchers that charge …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… account used by the SFS Program. 60850 Sole Custody Op Trans (To) GL BU balancing account used by the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersOpinion 97-5
… of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, pursuant to Village Law, §§6-622 and 22-2200, construct a private road with the costs assessed … defined in Village Law, §6-600 to include a highway, road, avenue, lane or alley "which the public have a right to use" …
https://www.osc.ny.gov/legal-opinions/opinion-97-5DiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… Levy and Surendra Kumar were entrusted with money meant to enrich the lives of students with disabilities; instead, … of the Trials and Investigations Division. The charges against the defendants are merely accusations, and the … public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemRockland County Community College - Employee Benefits (2020M-5)
… The College overpaid $4.6 million to the County for health insurance in fiscal years 2018 and 2019. Of the 20 employees paid health insurance buyouts totaling $81,189, 16 were inaccurate, for a … net underpayment of $7,397. Key Recommendations Reconcile insurance billings from the County to ensure they are billed …
https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5Opinion 97-13
… approved as an active member of a fire department or fire company by the authorities in control of the department or company and who is "faithfully and actually performing … board of fire commissioners ordinarily is not considered part of a volunteer firefighter's official duties (see …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Opinion 2010-4
… cover instances or periods of time when the fire district's service may not be readily available. In neither situation, … Comp No. 2008-3; 2003 Ops St Comp No. 2003-4, at 10; cf . Wells v Town of Salina , 119 NY 280). There are several … instances or periods of time when its [the fire district's] service may not be readily available." Even if the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Opinion 88-50
… contrast, that GML, §6-d authorizes villages to establish repair reserve funds. Unlike capital reserve funds, which can … or acquisition" of capital improvements, the moneys in a repair reserve fund may be appropriated only for "repairs" of … in a capital reserve fund may not be transferred into a repair reserve fund (GML, §6-c[9], [9-a]). Therefore, if the …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 2002-2
… - Service Award Programs (service credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) GENERAL MUNICIPAL LAW §§215(4), (6), 217(c), 218(b), … service credit after attaining the program's entitlement age, subject to the 40 year maximum provided for in article …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19CUNY Bulletin No. CU-547
… obligation amounts. Repayment of FICA tax deficiencies is separate from repayment of salary overpayment. If an … change that increases their FICA tax obligation, it is highly likely that the employee will also have an … self-corrects an inadvertent error, as soon as the error is ascertained. With respect to underpaid FICA tax, an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicare