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Opinion 93-9
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … receive benefits); (use of money for scholarship program) INSURANCE LAW, §§9104, 9105: The Florida Fire Department … Firemen's Benevolent Association may expend foreign fire insurance tax moneys, or any interest earned thereon, to …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Opinion 90-13
… conjunction with a DOT road reconstruction project. This is in reply to your letter concerning installation of sewer … he shall make an estimate of the cost of the work which he is requested by such municipality to perform in accordance … shall thereupon deposit with the state comptroller, who is authorized to receive and accept the same for the purposes …
https://www.osc.ny.gov/legal-opinions/opinion-90-13IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… a refund check was deposited via Refund of Appropriation (ROA) OR the corresponding chartstring where expenditures have … through the normal draw process). The voucher ID of the ROA or the journal ID that was used to deposit the …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsCongregate Meal Services for the Elderly (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations included in our initial audit … for the Aging (DFTA) needed to improve its oversight of senior centers. For example, officials could not … To determine the extent of implementation of the seven recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/congregate-meal-services-elderly-followState Agencies Bulletin No. 1198
… the changes described in this Bulletin. Background OSC is converting from using the Social Security number as the … and Rehire, Concurrent Hire and Transfer transactions. It is important to not that all other transaction typessubmitted … Payroll Enhancement Program Web page at the OSC Internet site (http://www.osc.state.ny.us/payroll/pep.htm ) for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1198-changes-automated-interface-transaction-processing-ai-agencies-onlyImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… Objective To assess the extent of implementation of the eight recommendations included in our initial audit … (Report 2021-S-20 ). About the Program The Department of Health (DOH) administers New York’s Medicaid program. … To assess the extent of implementation of the eight recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-followImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up)
… systems were not fully integrated so there was no central tracking database. We recommended that the Department review … cases; evaluate the feasibility of building a central tracking database of potential duplicate CINs; and implement …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/improper-managed-care-premium-payments-recipients-duplicate-client-identification-numbersIntroduction – Federal Funding and New York
… Employees in New York State Federal Employment Loss in NY in 2025 Federal Impact on Higher Education Federal …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionVillage of Waterford – Board Oversight (2022M-70)
… - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… for outstanding tickets. To increase collections, consider license plate readers, instituting civil action or amnesty programs … and increasing penalty amounts. Authority officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Gloversville Enlarged School District - Claims Auditing (2019M-244)
… were not audited and approved prior to payment and 38 of 105 credit card charges totaling $16,664 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Village of Bloomingburg - Financial Operations (2019M-246)
… oversee the Treasurer’s work or require annual audits of the Treasurer’s records and reports. The Treasurer did not … which are the annual financial reports, with the Office of the State Comptroller (OSC) or the Board in a timely …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Amortization Schedules and Payoffs – Contribution Stabilization Program
… participate in the CSP, you can view the payment schedules of any outstanding amortizations, the original amount … able to search for a specific amortization or view a list of all amortizations. If you click on an amortization in the … save on interest costs by paying off amortizations ahead of schedule. To calculate a payoff amount for any …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsMember Outreach and Presentations
… Preparing to retire and using Retirement Online , which is the fastest and most convenient way to access account … business with NYSLRS; Applying for retirement and what to expect after submitting their application; and Things … aware of after they retire, such as returning to work and when they will be eligible for a cost-of-living adjustment. …
https://www.osc.ny.gov/retirement/employers/member-outreach-and-presentationsVillage of Fredonia – Financial Condition (2025M-149)
… and residents for how it manages public funds. For the 2024-25 fiscal year, the Village’s budgeted appropriations totaled … over a six-year period from the 2019-20 through 2024-25 fiscal years. Board members told us that …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149Rochester City School District – Budget Review (B20-2-5)
… was to provide an independent evaluation of the Rochester City School District’s (District) proposed budget for the 2020-21 fiscal … this year our office performed a review of the Rochester City School District’s (District) 2018-19 and 2019-20 adopted … Provide an independent evaluation of the Rochester City School Districts District proposed budget for the 202021 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5State Agencies Bulletin No. 1150
… Purpose To inform agencies of an automatic rate change in the biweekly fee schedule for certain parking rates as … To inform agencies of an automatic rate change in the biweekly fee schedule for certain parking rates as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1150-automatic-rate-change-ogs-parkingCUNY Bulletin No. CU-735
… of Financial Services has announced that the 2022 premium rate and the maximum weekly employee contribution for … the 2022 average weekly wage amount, the maximum employee premium deduction for Paid Family Leave will be $423.71 per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsXII.4.A Vendor Requests for Payment – XII. Expenditures
… 109 requires vendors to submit a certificate to the Office of the State Comptroller (OSC) with each claim stating (i) the claim is just, true and correct, (ii) the State has not paid any part of the claim, and (iii) the balance stated on the claim is … 109 requires vendors to submit a certificate to the Office of the State Comptroller OSC with each claim stating i the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentUnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… at the same time as other services, including heat therapy, massage therapy, electrical stimulation, and evaluation and …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-services