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Opinion 92-12
… uncompensated services) WORDS AND PHRASES -- Employment (meaning for purposes of General Municipal Law, §207-a[6]) … in their ordinary acceptance and significance and the meaning commonly attributed to them" ( Phaneuf v City of … from a municipality from engaging in outside employment" ( id .; see also Klonowski v Department of Fire of City of …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Creditable Service – State Police Plan
… the New York State Division of State Police is creditable. You may also receive credit for service as a: Police officer … State University of New York (maximum of five years), if you completed 20 years of service and successfully completed …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… protection services, is governed by an elected 13-member Board of Directors. Expenditures for 2014 totaled $171,620. … 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 the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesSouth Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… to April 30, 2013. Background The South Colonie Central School District is located in the Towns of Colonie and … working for different functional departments and school buildings. Our tests included regular hours, overtime … South Colonie Central School District Internal Controls Over Timekeeping Procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingState Comptroller DiNapoli Releases Annual IDA Report
… total value of over $140 billion in fiscal year end (FYE) 2024, an increase of 3.5% or $4.7 billion from the prior year, according to an annual report released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-annual-ida-reportPolice Property Room Inventory (2014-MS-4)
… Key Findings All 10 of the law enforcement agencies we audited had policies and procedures that were outdated and … from inventory at eight of the 10 municipalities we audited. Items missing included currency, drugs, electronics, …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Minisink Valley Central School District – Financial Condition (2016M-26)
… 1, 2011 through June 30, 2015. Background The Minisink Valley Central School District is located in the Towns of … 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-26State Agencies Bulletin No. 220
… Parks, Recreation and Historic Preservation Department of Health Office of Mental Health Office of Mental Retardation State University of New York Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/220-adjustment-pre-shift-briefing-1999-2000DiNapoli Releases Annual IDA Report
… in 2018, up 4.4 percent from 2017, according to an annual report that summarizes the performance of IDAs issued today … and the impact on local government budgets.” DiNapoli’s report found: The state’s 109 active IDAs provided … total. Service industry positions accounted for 45,629 (25 percent) of job gains closely followed by finance, real …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-annual-ida-reportOswego County – Transfer Station Cash Receipts (2015M-334)
… review the internal controls over the Department of Solid Waste’s cash receipts process for the period January 1, 2014 … Oswego County is located in central New York State and has a population of approximately 122,000. The County, … of Solid Waste which is responsible for providing recycling and solid waste services to residents, businesses …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Housing Authority is located in the City of Amsterdam in Montgomery County. The Authority was established pursuant to Section 428 …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsOpinion 98 - 22
… by local law may be increased or eliminated only by the adoption of another local law. This is in response to your … limitation contained in its current local law only by the adoption of another local law. As an alternative, since the … §21.10). In that event, as part of the annual budget adoption and amendment process (see Village Law, §5-500 et …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Westchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… of the estate of a former resident of Mt. Vernon, in or about April 2017. His duties as administrator included … held in the custody of the New York State Comptroller. In or about June 2017, Parisi, on behalf of the estate, retained … dollars. Parisi was interviewed by a Postal Inspector in or about November 2017. He falsely told the Postal Inspector …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtBrighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… comprised of seven members. The School’s 2012-13 fiscal year budgeted expenses were approximately $2.71 million. Key Findings The School entered into a three-year compact agreement with the Foundation in June 2011. All … 1 percent of total pupil revenue from the prior academic year. The total 2012-13 fiscal year fee due to the Foundation …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Locust Valley Water District – Budgeting (2013M-179)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179New Hope Fire Department – Board Oversight (2017M-298)
… adequate oversight of the financial activities of the New Hope Fire Department for the period January 1, 2016 through November 1, 2017. Background The New Hope Fire Department is affiliated with the Three Town Fire … New Hope Fire Department Board Oversight 2017M298 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Plymouth Volunteer Fire Department – Missing Funds (2014M-50)
… December 3, 2013. Background The Plymouth Volunteer Fire Department, which is governed by a Board consisting of … four officers, is located in Chenango County and provides fire protection services to Plymouth Fire District residents. The District provides the Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… within the Village of Round Lake. The Company is governed by a five-member Board of Trustees and an Executive Committee … signatures on all checks in accordance with the Company’s by-laws. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialNiagara Charter School – Student Enrollment and Billing (2013M-294)
… of Audit The purpose of our audit was to examine the student enrollment and billing processes for the period July … accurate. The School’s system of collecting and reporting student data could be improved. Of the 22 students’ files … Key Recommendations Properly bill districts based on each student’s period of enrollment and cease the practice of …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Examples – Article 14 Benefits
… begins prior to his or her early retirement age of 61). If you defer filing for your vested retirement benefit until you have or would have had 22 years and one month of … for escalation. Learn more about escalation. When you turn 62, the benefit is further reduced by 50 percent of …
https://www.osc.ny.gov/retirement/publications/1644/examples