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Village of Victory – Records and Reports (2025M-94)
… the Board, Village officials and other stakeholders can make informed decisions. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94Opinion 88-50
… in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. You state the work, … improvement' rather than a 'repair' is often whether old, worn materials are completely replaced with new … a number of factors must be considered, including whether old, worn materials are completely replaced, whether the work …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Oversight of Dam Safety
… other infrastructure systems, such as roads, bridges, and water systems. Dam failures are most likely to happen due to … dam owners’ and DEC’s responsibilities for several areas, such as permitting, construction, maintenance, … to DEC for review, including an Emergency Action Plan (Emergency Plan), Annual Certification, and Engineering …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyOpinion 2006-7
… provider); (use of monies paid under ambulance contract to purchase vehicles) AMBULANCE SERVICE -- Contract (exchange … provider); (use of monies paid under ambulance contract to purchase vehicles) IMPROVEMENT DISTRICTS -- Property … of vehicles owned by the service provider and used to provide the service. (2) If the town board determines that …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Reporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… late in five of the 10 sales sampled and the Reports of Sale were late for two of these 10 sales. Reports of Sale for 9 of the 10 sampled foreclosures with surplus …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followSigns of Recovery? Stabilizing Economy, Tax Increases Help Local Sales Tax Collections
Signs of Recovery? Stabilizing Economy, Tax Increases Help Local Sales Tax Collections
https://www.osc.ny.gov/files/local-government/publications/pdf/0710snapshot.pdfOpinion 90-23
… "to the extent that such outstanding indebtedness together with other indebtedness initially contracted therefor from …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 2001-5
… a reward of up to $1,000 for information leading to the arrest and conviction of individuals for felonies and … NY 280). Section 176(31) of the Town Law provides that the board of fire commissioners of a fire district: [m]ay offer … dollars, to individuals for information leading to the arrest and conviction of any person or persons for felonies …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Dual Membership in NYSLRS – Divorce and Your Benefits
… Retirement System. If a member has a membership in one of the above Systems, the Domestic Relations Order (DRO) may be directed to the “New York State and Local Retirement System” regardless …
https://www.osc.ny.gov/retirement/members/divorce/dual-membership-nyslrsSubmitting a DRO – Divorce and Your Benefits
… DRO has been rejected, the letter will explain the reasons for rejection. A proposed DRO may be mailed, emailed or faxed to NYSLRS for initial comment and review. Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/submitting-droViolating the Terms of a DRO – Divorce and Your Benefits
… NYSLRS pensions are considered marital property and may be divided when a …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droRetirement Estimates – Divorce and Your Benefits
… The court may ask for the present or accrued value of the benefits due to a member at retirement. Upon the … Estimates Unit, NYSLRS will provide a one-time estimate of their Single Life Allowance retirement benefit using … current earnings and service information. If the dates of marriage are provided, the estimate will also include the …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesOut-of-State Orders – Divorce and Your Benefits
… a notarized Consent to New York Jurisdiction and Release form (RS6452) is executed by the member consenting to the … State. The Consent to New York Jurisdiction and Release form must authorize NYSLRS to deduct payments from the …
https://www.osc.ny.gov/retirement/members/divorce/out-state-ordersDisability Retirement – Divorce and Your Benefits
… NYSLRS’ retirement plans provide for several different types of disability retirement … benefit is subject to equitable distribution is an issue for the Court. Many disability benefits administered by … to the date of the disability award (without reductions for early retirement). This calculation would limit the …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementState Agencies Bulletin No. 320
… withholding rate Affected Employees State employees who live in the five boroughs of New York City are subject to the tax withholding changes. State employees who live in the five boroughs who receive a supplemental wage for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/320-changes-new-york-city-resident-withholding-tables-and-new-york-cityOpinion 88-66
… programs); (authority to release copyright) -- Powers and Duties (authority to market computer programs; (authority … as a compilation, as an instructional text, as a test, as answer material for a test, or as an atlas, if the parties … charts, tables, editorial notes, musical arrangements, answer material for tests, bibliographies, appendixes, and …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Oneida County – Court and Trust Funds (2023-C&T-3)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … The purpose of our review was to determine whether County officials have established …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… 5, 2016. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County and has a population of approximately 350. …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Tioga County – Court and Trust Funds (2023-C&T-1)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2020 through May 31, 2023. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Schoharie County Court and Trust Funds (2022-C&T-3)
… Court were up to date and complete and we noted no material discrepancies. Key Recommendations There were no recommendations. …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3