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Opinion 89-26
… districts) GENERAL MUNICIPAL LAW, §811: A fire district is authorized to promulgate a form of annual statement of financial disclosure for its officers and employees, but if it fails to do so … officers and employees", each "local political party official" and each "candidate for local elected official" to …
https://www.osc.ny.gov/legal-opinions/opinion-89-26State Agencies Bulletin No. 415
… Purpose To provide an overview of overpayment processing and highlight the changes, … when that payment is recoverable under Section 200.3 of the State Finance Law. The Earn Code OVP (Overpayment … Pay Page, provides a means to deduct a fixed amount of money from an employee’s paycheck on a biweekly basis. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/415-automatic-processing-overpayments-inactive-employeesState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Alfred – Incompatible Duties (Allegany County) The … the town clerk as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of these positions was not maintained. The supervisor also …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively." Bath Central … (Steuben County) Officials lacked adequate bank agreements for online banking transactions. The board did not adopt an … were submitted between 47 and 125 days after month end, with no reports being submitted for the months ending April …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-school-auditsOpinion 89-20
… opinion. CONFLICTS OF INTEREST -- Codes of Ethics (town's code not applicable to fire district officers and employees) … and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to officers and employees of a … We are in receipt of your letter concerning the town's code of ethics. You state that copies of this code were sent …
https://www.osc.ny.gov/legal-opinions/opinion-89-20State Comptroller DiNapoli Releases Municipal Audits
… approximately $1 million during the audit period because of the board’s hindered ability to recognize revenue … provide IT security awareness training for employees. Town of Corning – Procurement (Steuben County) Town officials did … when purchasing goods or obtaining professional services. Of the purchases totaling $455,792 from 35 vendors and 10 …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 92-27
… Teachers , 40 NY2d 268, 386 NYS2d 657; cf . Mineola Union Free School District v Mineola Teachers Association , 41 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-92-27XIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… requiring an expenditure credit (whether via Refund of Appropriation, General Ledger Journal Entry or AP Journal … New Analysis Type of ‘REF’ To transfer the expenditure costs from the NYS01 … Ledger Journal Entry (“GLJE”) with an analysis type of ‘REF’ on the old NYS01 project line crediting the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idOpinion 89-62
… nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, §176(7): A qualified voter is not … petitions for fire district office but is silent as to the nature of these requirements, we believe that they could include, among other things, a prohibition against the signing by a qualified voter of multiple …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Annual Statement
… and a breakdown of your credits, deductions and taxes, for the last calendar year. We distribute Statements annually … Changes to Your Statement Beginning with Statements for 2025, you will receive an Annual Benefit Statement … . Click View My Retiree Annual Statement button. ( Note for beneficiaries and ex-spouses: Use this button to access …
https://www.osc.ny.gov/retirement/retirees/annual-statementOpinion 94-17
… -- Recycling Services (imposition and collection of fees for) REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy (inclusion of delinquent solid waste services fees with) GENERAL MUNICIPAL LAW, §§120-w, 120-cc; MUNICIPAL HOME … the amount of unpaid fees imposed upon property owners for recycling services provided by the city under a contract …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Overview – Reporting Elected and Appointed Officials
… the specific requirements for calculating the number of days worked by elected and appointed officials. These … to all elected and appointed officials who: Are members of NYSLRS; and Do not participate in a time-keeping system …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/overviewOpinion 91-47
… opinion. FEES -- Court Fees (filing of an objection to the issuance of letters testamentary) SURROGATE'S COURT PROCEDURE … ACT, §§709, 1414, 2402(10)(iv): Objections to the issuance of letters testamentary filed pursuant to SCPA, §709 … a Surrogate's Court upon the filing of an objection to the issuance of letters testamentary pursuant to section 709 of …
https://www.osc.ny.gov/legal-opinions/opinion-91-47DiNapoli: Buffalo's Financial Condition Improves
… to long-term financial planning.” “Since becoming Mayor, my focus has been on improving the fiscal outlook of Buffalo, … government,” said Buffalo Mayor Byron Brown, noting that $2.2 billion in new economic development activity is currently …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-buffalos-financial-condition-improvesOpinion 92-56
… benefit" to the employee (see Board of Education of Union Free School District No. 3 of the Town of Huntington , v …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Stay Informed – Police and Fire Plan
… an appointment to visit any of our consultation sites , where you can meet with an information representative to … retire. Subscribe to our blog, New York Retirement News , where you’ll find tools to help you understand your benefits, …
https://www.osc.ny.gov/retirement/publications/1512/stay-informedNorth Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… officials maintained a complete and accurate inventory of information technology (IT) assets. Key Findings District … did not maintain a complete and accurate inventory of IT assets (computers, tablets, document cameras, etc.).As … were not always updated to include all acquisitions of, removed/disposed of, or recycled IT assets. Of the 79 IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentNew York State Farming and Agriculture – Federal Funding and New York
… Download PDF Version The agricultural sector is vitally important to New York State, as an economic driver … 2016 – 2025 Note: No FSA data for 2025 is available. The greatly increased FSA payments in 2020 are … Federal Funding The USDA, like all federal agencies, is funded through discretionary and mandatory funding …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-farming-and-agricultureJoin Our Team as a State Program Examiner!
… Effectuate Positive Change for New Yorkers Auditing is the heart of our work at the … while providing the Legislature and Executive Branch with an independent and objective view of how government can …
https://www.osc.ny.gov/jobs/sgaDiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments
… by Hawaii ($15,945), and Virginia ($15,159). Utah ranked 50 th with $3,042, New Hampshire at 49 th with $3,263 and New … report in this series details the differences among the 50 states and what they pay in federal taxes and how much … the Federal Budget: Federal Fiscal Year 2021 Interactive Map with Balance of Payments Breakdown in the United States …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-payments