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Opinion 89-64
… CONSTITUTIONAL LAW -- Gifts and Loans (consideration paid for the purchase of property) REAL PROPERTY -- Acquisition … property, a village board of trustees has a fiduciary duty to acquire the property by bona fide purchase upon the most … including price, in the public interest. This is in reply to your inquiry concerning a village which embraces the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 92-48
… opinion. MUNICIPAL FUNDS -- Mandatory Reserve Fund (need to establish); (use of entire proceeds to retire debt even when part of improvement sold) GENERAL … of the sale of the improvement are used to pay or provide for the construction, reconstruction, acquisition or …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Accidental Death Benefit – New Career Plan
… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in … of his or her death, to minor children until the last child reaches age 18, or if students, until age 23; Finally, … that would have been payable at the time of death, we will pay the difference to your designated beneficiary or to your …
https://www.osc.ny.gov/retirement/publications/1515/accidental-death-benefitAccidental Death Benefit – Career Plan
… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in … of his or her death, to minor children until the last child reaches age 18, or if students, until age 23; Finally, … that would have been payable at the time of death, we will pay the difference to your designated beneficiary or to your …
https://www.osc.ny.gov/retirement/publications/1642/accidental-death-benefitAccidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… surviving spouse or in the event of his or her death, to minor children until the last child reaches age 18, or if … your estate. Filing Your family or employer should notify us of your death as soon as possible so we can forward the … beneficiary. If you die on or after January 1, 2020, the application for the accidental death benefit must be filed …
https://www.osc.ny.gov/retirement/publications/1511/accidental-death-benefitAccidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in … of his or her death, to minor children until the last child reaches age 18, or if students, until age 23; Finally, … that would have been payable at the time of death, we will pay the difference to your designated beneficiary or to your …
https://www.osc.ny.gov/retirement/publications/1513/accidental-death-benefitAccidental Death Benefit – Police and Fire Plan
… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in … of his or her death, to minor children until the last child reaches age 18, or if students, until age 23; Finally, … that would have been payable at the time of death, we will pay the difference to your designated beneficiary or to your …
https://www.osc.ny.gov/retirement/publications/1512/accidental-death-benefitState Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not accurately apply for all applicable transportation aid. As a result, the … approved. Had officials established procedures to ensure transportation aid applications were accurately … had not billed $95,210 of the $129,538 in tuition to which it was entitled for the 2020-21 through 2022-23 …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… District officials did not properly monitor and account for the district’s fixed assets. Officials maintained … As a result, the district levied more taxes than needed to fund operations. The board and district officials … taxpayers, and the district levied more taxes than needed to fund operations. The board overestimated appropriations …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1939
… Purpose The purpose of this bulletin is to inform agencies of the automatic processing of the October 2021 increase to the Security Services Hazardous Duty Pay annual amount, and to provide instructions for increases not processed automatically. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1939-october-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. City of Buffalo – Budget Review (Erie County) Auditors completed a … County) The board and town officials did not always seek competition for purchases. One board member had a prohibited … the audit period. Because officials did not always solicit competition for goods and services or avoid conflicts of …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-1Watervliet City School District – Fiscal Stress (2014M-149)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2014. … general fund budgets. The Board did not adopt a policy to establish an adequate level of unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Accounts Payable Advisory No. 36
… State Comptroller (OSC) has designated the final deadlines for agencies to submit vouchers and expense reports for payment prior to fiscal year end. For specifics, please visit the Guide to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reportsMorristown Fire District – Board Oversight (2025M-101)
… January 1, 2024 – May 5, 2025 We extended the audit period to review the District’s 2020 through 2024 Annual Financial … Understanding the Audit Area The Board is responsible for the general management and control of the District’s … financial records and providing periodic financial reports to the Board. The Board is also responsible for auditing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101North Creek Fire District – Board Oversight (2025M-86)
… adequate oversight of the District’s financial activities to ensure public funds are used effectively, maintain fiscal … mandates fiscal oversight training and are responsible for safeguarding the District’s money and ensuring it is spent prudently to provide necessary fire and emergency services. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… report – pdf] Audit Objective Did the Ouaquaga Fire Company, Inc. (Company) Board of Directors (Board) and membership operate the Company in accordance with its Certificate of Incorporation … Did the Ouaquaga Fire Company Inc Company Board of Directors Board and membership …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Upstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Upstate Cerebral … December 31, 2012. Background UCP is an SED-approved not-for-profit special education provider located in Utica, New … York. UCP provides preschool special education services to children with disabilities between the ages of three and …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualHempstead Union Free School District – Management of District Resources (2014M-253)
… of our audit was to assess internal controls over the management of District resources for the period July 1, 2011 … Hempstead Union Free School District Management of District Resources 2014M253 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mRoosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… (IT) assets against unauthorized access, use and loss? Audit Period July 1, 2023 – March 20, 2025 … families, as data breaches can lead to identify theft and loss of confidence in a school’s ability to safeguard … IT systems and assets against unauthorized access, use and loss. As a result, School officials cannot be assured that …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mAvoiding a Rejected DRO – Divorce and Your Benefits
… There is no statutory authority to establish a separate account for an ex-spouse. Ex-spouse Beneficiary Designation — There is no provision in the RSSL for an ex-spouse to designate a beneficiary or to elect a method of payment. The …
https://www.osc.ny.gov/retirement/members/divorce/avoiding-rejected-dro