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Opinion 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-89-20DiNapoli Op-Ed in Times Union
… The Times Union published an op-ed from New York State … The Times Union published an oped from New York State …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionState Agencies Bulletin No. 2441
… continue to be received and processed by OSC. However, if the AC-230 corresponds with a direct deposited payroll … Report will be updated for Direct Deposit Return Notifications, Direct Deposit Reversal Notifications and AC230 status’ during this period, but the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2441-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and … The Board did not adequately oversee or manage the Towns ambulance service The Boards general lack of oversight of and policy development for the District …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Opinion 88-38
… facilities. The City argues, in effect, that it makes little sense to interpret the statute to impose a fee on a …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Compliance With Payment Card Industry Standards
… Authority, must comply with the Data Security Standards (DSS) established by the PCI Security Standards Council (Council). The PCI DSS is a set of technical and operational requirements … cardholder data. Entities that do not comply with PCI DSS may be subject to fines and penalties, and lose the …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsState Police Bulletin No. SP-249
… Report to inactive individuals who are 62 or older in the calendar year and to active employees with the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-249-2024-retroactive-increase-hazardous-duty-pay-eligible-employees-stateState Agencies Bulletin No. 2036
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2022 Retroactive … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2036-april-2022-retroactive-increase-agency-police-services-unit-apsuState Agencies Bulletin No. 1162
To explain OSCs automatic processing of the increase
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1162-retroactive-increase-guaranteed-pre-shift-briefing-minimum-nonTown of New Castle - Recreation Department Cash Receipts (2020M-19)
… Determine whether payments received by the Recreation Department were properly receipted, deposited and reported to … policy to provide guidance for payments received at the Department. The Department did not receipt and remit money in a timely … Determine whether payments received by the Recreation Department were properly receipted deposited and reported to …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19State Agencies Bulletin No. 1374
… Deductions are taken in the following priority: Taxes Retirement Contributions/Arrears SS/Medicare Deficiency Garnishments Strike Fines/Unemployment Owed State/CUNY Health Insurance/Health Care Flex Spending …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updatedState Agencies Bulletin No. 938
… Purpose To inform agencies of the new Reason Code BDA on the Position Data page and the new Job Data Reason Code BDA to be used for certain Job Action Requests. Affected … To inform agencies of the new Reason Code BDA on the Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/938-new-reason-code-transactions-requiring-budget-directors-approval-bdaTown of Ogden – Financial Management and Justice Court (2014M-234)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over the Town’s financial and … The purpose of our audit was to assess the Towns internal …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Empire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… whether Empire BlueCross BlueShield (Empire) paid claims for special items according to the provisions of the … member hospitals. We also sought to determine if charges for certain cardiac devices from hospitals with contractually … portion of the Empire Plan (Plan), which includes coverage for inpatient and outpatient hospital services. Empire …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughEquine Health and Safety
… Purpose To determine whether the Gaming Commission (Commission) is monitoring and enforcing New York State rules … January 1, 2014 through August 29, 2018. Background The Commission regulates all aspects of gaming activity in the … To determine whether the Gaming Commission is monitoring and enforcing New York State rules …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyImproper Medicaid Payments for Terminated Drugs (Follow-Up)
… in our initial audit report, Improper Medicaid Payments for Terminated Drugs (Report 2019-S-45 ). About the Program … and is overseen at the federal level by the Centers for Medicare & Medicaid Services (CMS). The Medicaid program … Drugs may be removed from the market (i.e., terminated) for safety or commercial reasons. To ensure terminated drugs …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-followCUNY Bulletin No. CU-737
… agencies of the automatic system termination of employees who have not received a paycheck since 09/09/2021, and to … the use of Action Reason code ACV to identify employees who should not be included in the automatic system termination program. Affected Employees Employees who have records in PayServ that meet the following criteria …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-737-2022-automatic-system-termination-inactive-cuny-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… totaling $341,992 and tried to pay herself an additional $26,613. She failed to adhere to the established policy and … among other issues. Evergreen Charter School – Credit Card Purchases (Nassau County) Credit card purchases were not always properly approved or …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… populations are protected, according to an audit released today by State Comptroller Thomas P. DiNapoli. “New York’s … important honey bees and other pollinators are to our food supply and environmental health. The state has designed a … (Aug. 2019) Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programImpact of the Pandemic on New York City’s Municipal Workforce, January 2022
The City government, like other public employers, was quickly confronted with a number of challenges after the COVID-19 pandemic took hold in March 2020, including a decline in anticipated resources and a substantial change in the demand for certain municipal services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2022.pdf