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Town of LeRay – Justice Court (S9-14-5)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … (who started July 2013) – and two Court clerks. According to the Court’s System, the Court collected 4,639 payments … accounts; the Court has not reported and remitted $7,542 to the Office of the State Comptroller Justice Court Fund …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Opinion 89-43
… from elective to appointive) TOWN LAW, §§174(2), 176(2-a): A fire district may change the office of fire district … procedures set forth in Town Law, §176(2-a). This is in reply to your letter asking whether the elective office of fire district treasurer may be abolished and replaced by an appointive office. Town Law, §174(2) provides for the …
https://www.osc.ny.gov/legal-opinions/opinion-89-43DiNapoli: New York City Man Charged with Stealing Over $50,000 in Pension Benefits Meant for Deceased Sister-in-Law
… A 69-year-old Manhattan man, Randy Ray, was arrested today for allegedly stealing more than $50,000 in pension benefits meant for his deceased sister-in-law, New York State Comptroller … Attorney David Soares and the New York State Police for their partnership in bringing Ray to justice.” The …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-york-city-man-charged-stealing-over-50000-pension-benefits-meant-deceased-sister-lawUnified Court System Bulletin No. UCS-324
… Longevity Payment (JLP) and to provide instructions for payments not processed automatically. Affected Employees … sum payment based upon total number of years spent at a salary at the maximum of the salary grade. Consistent with prior practice, when a CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-paymentBecoming Eligible for a Benefit – Regional State Park Police Plan
… amount of your vested benefit is based on your service and salary you earned when you were an active member. Vesting is … 10/22 … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a …
https://www.osc.ny.gov/retirement/publications/1867/becoming-eligible-benefitComptroller DiNapoli Statement on January State Cash Report
… budget. As one step, I urge the Governor and Legislature to make the prudent financial decision to substantially build up the state's reserves to help better prepare for an economic downturn." To read the …
https://www.osc.ny.gov/press/releases/2019/02/comptroller-dinapoli-statement-january-state-cash-reportAccounts Payable Advisory No. 10
… “Separate Payment” Box Guidance: This advisory is intended to notify Business Units to check the “Separate Payment” box in the Payment Options … when using the “A” handling code, consistent with Guide to Financial Operations (GFO), Chapter XII, Section 5.M - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/10-handling-code-and-separate-payment-boxOpinion 91-30
… This opinion represents the views of the Office of the State Comptroller at the time it was … under State or county contract) GENERAL MUNICIPAL LAW, §800(2): A town board member who is employed as a sales …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Cost-Saving Ideas: Legal Requirements
… Cash Management for Local Governments General Municipal Law (GML) Section 10 … designation of one or more "banks" or "trust companies" for deposit of public funds and for the securing of public deposits. Section 11 allows for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsState Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… and more proactive planning, but it can do more to prepare for ongoing uncertainty and boost its reserves. “A year after the city budgeted for its largest ever drop in property tax collections, a … aid is exhausted remain a concern. “I have also called for the city to bolster its reserve levels . This budget …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planAdult-Use Cannabis (AUC)
… marijuana, in New York State. MRTA also establishes rules for the collection and subsequent distribution of taxes … The Office of the State Comptroller (OSC) is responsible for making AUC tax revenue payments to counties and NYC. We … product sales within the county. OSC is not responsible for distributing AUC tax revenue to cities, towns and …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… insurance premiums in 2014. Key Findings The Company did not require multiple signatures when withdrawing funds from its bank accounts. The Board did not establish a credit card policy to describe proper credit … to support credit card purchases. The treasurer did not maintain complete and accurate records to account for all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… condition and extra-classroom activity (ECA) funds for the period July 1, 2015 through February 28, 2017. … has approximately 3,025 students. Projected expenditures for the 2016-17 fiscal year totaled approximately $84.4 … by a total of more than $15 million (6 percent) for fiscal years 2013-14 through 2015-16. Appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not … pension benefit.The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitCounty of Rockland – Budget Review (B6-16-19)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt totaling $96 million to liquidate the accumulated deficit in the County’s general …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Ordinary Death Benefit – Career Plan
… Workers’ Compensation or other employer-funded benefits, for up to two years (which may be extended for an additional two years) following the last date you were … or Within 12 months of the last date you were receiving salary, on an authorized medical leave of absence or …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… Workers’ Compensation or other employer-funded benefits, for up to two years (which may be extended for an additional two years) following the last date you were … or Within 12 months of the last date you were receiving salary, on an authorized medical leave of absence, or …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitCUNY Bulletin No. CU-580
… Purpose To provide agency instructions for processing the CUNY Rate … of Mechanics Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination … 03/09/2017. Agency Actions Reporting the Rate Increases To increase the hourly rate(s), the agency must submit the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-580-cuny-rate-increase-supervisor-mechanicsCUNY Bulletin No. CU-302
… gross wages after the issuance of the final paycheck in a calendar year. Currently, the biweekly amount to be recovered … this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582Town of Bombay – Justice Court Operations (2015M-208)
… internal controls over the Court’s financial operations for the period January 1, 2014 through May 31, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $640,000. Key Findings As of … not provide adequate oversight of the clerks responsible for receiving, recording and reporting cash receipts, and did …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208