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Opinion 2002-8
… than three years ago, no improvement has been constructed for the district or services provided by the district and no … a water district, which was properly formed in 1982 but for which no improvements were constructed, no services … improvement may have been constructed or service provided for the district at any time since the establishment of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 95-31
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … pursuant to General Municipal Law, §207-m. This is in response to your letter concerning the starting salary of … law or administrative code to the contrary, and except in police departments which employ five hundred seventy-five …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… and a finding by the board that the training is necessary, in the public interest and not available within a reasonable distance and time period in New York State. Notification and proof of attendance must …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial controls for the period … Fire District No. 2 and provides fire protection services to the Town. The Department is governed by a seven-member … an annual budget. The Board did not adopt a code of ethics to provide standards of conduct expected of Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… January 1, 2010 through December 3, 2013. Background The Plymouth Volunteer Fire Department, which is governed by a … Chenango County and provides fire protection services to Plymouth Fire District residents. The District provides the … Plymouth Volunteer Fire Department Missing Funds 2014M50 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50DiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… $673,000 in improper and questionable bonuses to physicians over a three-year period, according to an audit … period, ECMCC offered two incentive programs to certain MC physicians — the Performance Incentive Program and the Productivity Incentive Program — and paid 16 of its physicians a total of $1,655,359 in these incentives. ECMCC …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesOpinion 2005-1
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (retention of by … amount to the service provider above the amount set forth in the service contract, but only in exchange for additional consideration to be provided by …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1DiNapoli: North Shore Leads Staten Island's Growth
… to 2022, the area’s median household income and median home value rose 47.3% and 44.7%, respectively—faster than the … of resilience and ambition, embodying the American dream in every storefront. Even though there is much work … addition to numerous cultural assets, the North Shore is home to two of the three historic districts in the borough, …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthMinisink Valley Central School District – Financial Condition (2016M-26)
Minisink Valley Central School District Financial Condition 2016M26
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26DiNapoli: New Yorkers Foot the Bill for Billions in Public Authority Spending and Debt
… public authorities jumped $3.5 billion since last reported in 2013, with state and local authorities reporting nearly $60 billion in spending in their latest annual filings, according to a report … public authorities jumped $35 billion since last reported in 2013 with state and local authorities reporting nearly $60 …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-yorkers-foot-bill-billions-public-authority-spending-and-debtFinal Average Salary – Article 14 Benefits
… years of credited service and your final average salary (FAS). FAS is the average of the wages you earned during any 36 … of employment. If the earnings in any year included in the FAS period exceed the average of the previous two years of …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… and disbursement activities of the Department and its Drill Team. Department officials do not audit the accounts of the Treasurer and the Drill Team’s chief financial officer. Neither the Board nor … and other financial records, including those of the Drill Team. Ensure that an annual audit of the Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesComptroller DiNapoli Releases State Audits
… certain types of discretionary expenses were proper, what would be considered reasonable amounts for such … diligence and care over general school fund accounts. In a follow-up report, auditors found DoE and John F. Kennedy … Spending (2012-S-152) Auditors found the authority does not have policies to determine the appropriateness and …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsHousing Authority Administrative Expenditures (2016-MS-2)
… or village or town board of the town they were founded to serve and two tenant commissioners that are voted in by a … travel policy; or inadequate controls surrounding gift card use. Key Recommendation Provide oversight, including the …
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)
… resources, the improvement of water quality control, the prevention of soil erosion and the prevention of floodwater and sediment damage. It is governed …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overDiNapoli: Bedford-Stuyvesant is on the Rise
… contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-riseOpinion 98-8
… section 162[4][b] of the State Finance Law. April 30, 1998 Barbara M. Wiplush, Esq., Assistant Town Attorney Town of …
https://www.osc.ny.gov/legal-opinions/opinion-98-8About the Academy
… Comptroller DiNapoli launched The Academy for New York State's Local Officials – an innovative and … sought-out trainer and technical assistance resource for local government officials throughout the State. He has … Award and has been recognized on multiple occasions by OSC for his exemplary management and leadership. William D. …
https://www.osc.ny.gov/local-government/academy/about-academyExamples – Article 14 Benefits
… public employment. The member can apply for a vested retirement benefit at the early retirement age of 42 (the age he or she would have had 20 … member could begin receiving a vested benefit at the early retirement age of 60 (the age when he or she would have had …
https://www.osc.ny.gov/retirement/publications/1644/examplesOverview – State University Police Plan
… but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned for each year in the period used in the FAS;* Holiday pay; and Longevity payments (maximum of …
https://www.osc.ny.gov/retirement/publications/1823/overview