Search
Opinion 90-57
… rendered under the contract (see Town Law, §§176[22], 184[5]). The "definite sum" consideration payable under such a … run for a "definite period of time", not to exceed five years, and may be renewed subject to certain public hearing …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Village of Gowanda – Procurement (2013M-175)
… sewer fund and $445,993 for the water fund. Key Finding We tested 16 purchases totaling $408,028 made in the 2011-12 … quotes, or were purchased from State and County contracts. We found that purchases were not formally bid or awarded by … always obtained, and Village officials did not determine if they received the correct State or County contract …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Rochester City School District – Payroll and Procurement (2016M-435)
… Purpose of Audit The purpose of our audit was to determine if the District properly calculated and adequately supported … payroll payments. In our audit sample of payroll payments, we identified over $356,600 in incorrect or unsupported … the risk of unauthorized or overpriced purchases. We reviewed 515 p-card purchases and found deficiencies with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435East Moriches Union Free School District - Budget Review (B7-15-5)
… of June 30, 2006. Local Finance Law Section 10.10 requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Membership Milestones for Police & Fire Retirement System (PFRS) Members
… If you are in the Police and Fire Retirement System (PFRS), … under your employer’s 25-year plan and your employer does not offer a one-year final average earnings benefit. If … you elected your employer’s 25-year plan and your employer does offer a one-year final average earnings benefit, you are …
https://www.osc.ny.gov/retirement/members/membership-milestones-police-fire-retirement-system-pfrs-membersDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… be turned over by retailers to the Comptroller’s Office of Unclaimed Funds (OUF). In 2024, the office recovered over $21 million …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… to Article 5-A, Section 66-B of the State Finance Law, for all new installment purchases and lease purchases, including … financed by Certificates of Participation (COPs) and for all refinancing of such purchases. Agencies must submit … to their budget examiner to secure prior DOB approval for all equipment contracts, contract amendments, or purchase …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionContributing Toward Your Retirement – Special 20- and 25-Year Plans
… toward your retirement. However, you can make voluntary annuity savings contributions, which will earn interest and … be taxed on more than just the interest portion of your refund, and you may also be subject to a tax penalty. Please read the election form carefully before submitting and speak to a tax advisor …
https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirementImproper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care
… were improperly billed as inpatient instead of outpatient. All seven had patient stays of 10 or fewer hours. The …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-servicesState Agencies Bulletin No. 1652
… for the increases but will not be processed automatically if their hourly rate is equal to or less than $13.00. … above may apply if it is determined an employee’s salary does not reflect the effect of the general salary increases … amount. If the employee did not receive a stipend but becomes eligible for a stipend as a result of the payment, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1652-managementconfidential-mc-final-1-parity-increase-effective-april-2018Unified Court System Bulletin No. UCS-206
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … 2014 for all eligible represented non-judicial employees in Bargaining Unit 87 and includes the October 1, 2014 Salary Schedule. In addition, consistent with prior practice, when a CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-206-october-2014-salary-increase-bargaining-units-87-86-88-ctOpinion 95-24
… of such indebtedness due or to become due, or if, when all such outstanding obligations have been retired, any … from the reserve fund may be made only for the payment of all or part of the outstanding indebtedness (General … Municipal Law, §6-l[3]). Balances in excess of the sum of all the installments of principal due or to become due on the …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Selected Aspects of Supporting Small Businesses
To determine whether the New York City Department of Small Business Services properly administered the Employee Retention Grant program We also examined whether SBS implemented the recommendations in the Small Business First Report
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesDivision of Housing and Community Renewal Bulletin No. DH-94
… will give the agency time to correct employees’ records, if necessary, prior to the automatic processing of the April … the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic … amount. If the employee did not receive a stipend but becomes eligible for a stipend as a result of the payment, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-94-april-2016-april-2017-and-april-2018-district-councilState Agencies Bulletin No. 1016.1
… agencies of existing tools to do so. Affected Employees All Employees are affected. Effective Dates Effective … report NPAY590 – ADDRESS MOVE UPDATE REPORT displays all addresses that have not been certified. The report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemOpinion 95-29
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Dissolution (when … and facilities of the water district must be placed in a reserve fund for the purpose of retiring the outstanding … and the district then dissolved. As a general rule, in the absence of a special act of the State Legislature, a …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 92-42
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … on the portion of the property not used for town parking if the snow plowing is primarily in furtherance of a proper … received by the town under the contract. For example, we have concluded that a municipality may agree to routinely …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 91-29
… hospital telephone and television charges, and gifts for all active firefighters, members, or their families. The … fire insurance tax moneys to pay for: an eye care plan for all active firefighters and their families; reimbursement of … however, may not make such expenditures on behalf of all active firefighters, members or their families without …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 90-43
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … the deceased member's children under the age of eighteen, if the widow or widower has died of: (i) a deceased member of … could die and thus trigger the payment to the children. We believe, however, that section 208-f(a) must be read in …
https://www.osc.ny.gov/legal-opinions/opinion-90-43DiNapoli Audit Finds Gaps in NYC School Safety Planning
… and screening process for, and the training required of all personnel acting in a school security capacity; and … procedures for monitoring emergency drills to ensure that all drills required by law are completed within the required …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planning