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Opinion 2005-1
… to collect unpaid ambulance fees. This is in response to your inquiry concerning the provision of emergency medical … in a town. You indicate that the town currently contracts with a not-for profit organization for the provision of … (see Town Law §§27[1], 29[1]). 2 The letters may be sent directly by the town or, if the town has so provided in …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1DiNapoli: North Shore Leads Staten Island's Growth
… The North Shore, for many the gateway to Staten Island, has led the borough in population … The North Shore for many the gateway to Staten Island …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthFinal Average Salary – Article 14 Benefits
… is based on your years of credited service and your final average salary (FAS). FAS is the average of the wages …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… 2015. Background The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The Department, which … audit committee. Consider the use of credit cards in place of debit cards or preauthorize purchases so the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesDiNapoli: New Yorkers Foot the Bill for Billions in Public Authority Spending and Debt
… foot the bill. These shadow governments are responsible for the bulk of our hefty debt burden and are used to provide … force would be created to identify new resources to help pay for the new Tappan Zee Bridge. To date, however, the … remain largely exempt from many day-to-day controls that apply to other government agencies. The report is based on …
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)
… an Executive Director and staff that carry out the housing authority’s daily duties and responsibilities. Key Findings Although housing authority administrative expenditures at the six … Housing Authority Administrative Expenditures 2016MS2 …
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)
… the internal controls over selected financial operations for the period January 1, 2012 through September 30, 2013. … of Directors. District expenditures totaled about $992,000 for the 2013 fiscal year. Key Findings The Assistant failed … of interest. The Assistant was not provided with support for amounts billed or detailed descriptions of the services …
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
… New York State Comptroller Thomas P. DiNapoli announced today the … and three have been partially implemented. New York State Energy Research and Development Authority (NYSERDA): … buy personal items and other questionable items. New York State Environmental Facilities Corporation (EFC): Selected …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsDiNapoli: Bedford-Stuyvesant is on the Rise
… has experienced strong population, business and job growth in recent years, according to a report released today by … Member Robert Cornegy . "The economic growth highlighted in this snapshot shows that our long-term vision for a … to10 years and I am encouraged by the progress evident in this report. There remains work to be done to address …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-riseOpinion 98-8
… CONTRACTS -- Preferred Source (requirement to obtain services from) -- Contracts Not Requiring Bidding (preferred … political subdivision is required to procure microfilming services, when available in the form, function and utility … You ask whether a town is required to obtain microfilming services from a "preferred source" or whether the town may …
https://www.osc.ny.gov/legal-opinions/opinion-98-8About the Academy
… assistance to local officials. As an auditor in DMU, Joe reviewed Annual Financial Reports for Counties, Cities, … data for the Fiscal Stress Monitoring System (FSMS). Joe graduated from the State University of New York at Albany …
https://www.osc.ny.gov/local-government/academy/about-academyExamples – Article 14 Benefits
… choose to begin receiving the benefit as early as age 55 with a reduction of 16.65 percent (3.33 percent for each … choose to begin receiving the benefit as early as age 55 with a reduction of 26.65 percent (6.67 percent for the …
https://www.osc.ny.gov/retirement/publications/1644/examplesOverview – State University Police Plan
… is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, … pensionable and cannot be included in the calculation of a final average salary. Please note that overtime work … Retirement System and is includable in the calculation of final average salary, even if the employer is reimbursed by …
https://www.osc.ny.gov/retirement/publications/1823/overviewDiNapoli: State Agency Overtime Pay Hits $787 Million
… Overtime pay in 2018 at state agencies was at the highest level within … with 18.1 million hours worked. “New York state’s overtime pay has seen significant growth in the past decade,” DiNapoli … down 61 percent. Agencies that reduced total overtime pay over last five years include the Office of Children and …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-millionWadsworth Center Environmental Laboratory Approval Program
… monitoring, and enforcing selected regulations over environmental laboratories. About the Program The Environmental Laboratory Approval Program (ELAP) of the … for the certification of laboratories performing environmental analyses on samples originating from New York …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… than 50,000 state contracts, visit www.openbooknewyork.com. The easy-to-use website was created by DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightPension Contribution Rates to Decrease for Fiscal Year 2015-16
… was supported by a report from Buck Consultants, LLC, as part of an independent actuarial review which is … access to a full projection of their annual pension bill six weeks earlier than in previous years. Employers use this … salaries and the distribution of their employees among the six retirement tiers. The employer contribution rates …
https://www.osc.ny.gov/press/releases/2014/09/pension-contribution-rates-decrease-fiscal-year-2015-16About Unclaimed Funds
… deposit boxes and abandoned property which was left in museums. This is only a list. We don't accept the tangible …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsState Comptroller DiNapoli Releases Audits
… (United) to administer the Medical/Surgical Program of the Empire Plan, which covers a range of services, including … drugs, which are also covered under the Empire Plan’s separate Prescription Drug Program. A … payments. New York State Health Insurance Program – Empire BlueCross: Overpayments for Physician- Administered …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsOpinion 91-23
… (membership in more than one company) NOT-FOR-PROFIT CORPORATION LAW, §1402(c)(3); TOWN LAW, §176-b(10); VILLAGE … one fire company at one time". Further, Not-For-Profit Corporation Law, §1402(c)(3), which relates to the … not be eligible to volunteer membership in any other fire corporation or fire company at one time" (emphasis added). It …
https://www.osc.ny.gov/legal-opinions/opinion-91-23