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Contributions – Special 20- and 25-Year Plans
… Tier 5 and 6 Members Covered Under Section 383-e Both Tier 5 and 6 members in the Section 383-e plan are required to contribute. For Tier 5 and 6 members in this plan, the contribution rate is …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsOpinion 88-16
… of computing poundage fees on income executions) CIVIL PRACTICE LAW AND RULES, §§5003, 5004, 5231; COUNTY LAW, §650: … income executions is the declining balance method. CIVIL PRACTICE LAW AND RULES, §8012(b)(1); COUNTY LAW, §650: A … executions served pursuant to section 5231 of the Civil Practice Law and Rules (CPLR). Sections 5001 and 5002 of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Village of Walden – Financial Condition (2017M-255)
… 19, 2017. Background The Village of Walden is located in the Town of Montgomery in Orange County and has a … fund balance policy and its general fund balance decreased from $859,588 to $379,387 from 2013 to 2017. The sewer fund has not repaid the general …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Health appropriately invoiced drug manufacturers and … for NYSHIP. Since 2014, Civil Service has contracted with CVS Health to administer the prescription drug program. Since … $2.5 billion per year. In accordance with the contracts, CVS Health was required to negotiate agreements with drug …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilOpinion 90-59
… it may not be used for purely private purposes (1988 Opns St Comp No. 88-41, p 81; 1983 Opns St Comp, No. 83-103, p 127; 23 Opns St Comp, 1967, p 762; 16 Opns St Comp, 1960, p 56). Article …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Controls and Management of the Unemployment Insurance System
… has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected … in assisting the unemployed is administering the State’s Unemployment Insurance (UI) program. The UI program is a … the addition of temporary benefit programs, like Pandemic Unemployment Assistance (PUA) which had less stringent …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemControls Over Cash Advance Accounts
… issued to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., confidential, patient, and resident allowances). Advances are issued from agency … from approximately $57,000 of reimbursements for 282 travel advances in 2011-12 to approximately $9,000 of …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsFinancial Condition and Selected Expenses
… Belmont Park, and Saratoga Race Course. NYRA’s annual on-track attendance approximates 1.8 million people, and … (e.g., on-track, simulcast) totals about $2.3 billion. In November 2006, NYRA filed for bankruptcy due to its poor … a cumulative operating deficit of more than $135 million. In September 2008, upon renewal of its exclusive franchise, …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesDiNapoli: DOCCS Transitional Services Programs Need Improvement
… those who participate.” According to DOCCS, of the 9,883 men and women released from prison in 2024, 4,443 (45%) were undomiciled – lacking a fixed, … Transitional Housing pilot that has 76 beds for men and 32 for women to combat the prison-to-shelter …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-doccs-transitional-services-programs-need-improvementState Agencies Bulletin No. 2318
… Purpose: The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS … institution for any reason, whose direct deposit is reversed due to an overpayment, who request a check … in PayServ until the corresponding direct deposit reversal is processed in SFS. If the employee is owed a portion of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2318-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsState Agencies Bulletin No. 1191
… Entry Interface) uses EMPLID today and will use EMPLID tomorrow but the value in the EMPLID field will change from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1191-osc-will-allow-agencies-test-interface-files-preparation-ssn-decouplingSelect Financial Management Practices
… To determine if the Albany Port District Commissions Commission capital planning process and …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesDivision of Housing and Community Renewal Bulletin No. DH-18
… the amount reported as Retirement Salary for the Award ( RSA ) is also reported to the New York State Employees’ … are also reported to the Employees’ Retirement System. The RSA amount is also used to calculate retirement contributions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-18-eligibility-and-processing-instructions-workersXI-A.3 Purchase Orders – XI-A. Purchasing
… Applying Credits The vendor may provide an agency with a credit for previously paid goods or services. The agency should create a credit adjustment voucher which will allow the credit to be applied to the original payment voucher and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersOpinion 96-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … Corporation (MVAIC) represents an appellant on behalf of MVAIC, the exemption from fees granted by … is in reply to your correspondence requesting an opinion on the applicability of the fee provision of CPLR, §8022(b), …
https://www.osc.ny.gov/legal-opinions/opinion-96-5XI-A.2 Purchase Requisitions – XI-A. Purchasing
… should follow Office of General Services’ (OGS) Procurement Guidelines when purchasing goods or services. For additional information on the New York State procurement process, please refer to the New York State Procurement Guidelines . Preferred Source, Centralized …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesOversight of the Nourish New York Program
… (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the program for farmers and … surplus agricultural products. This audit covered Nourish NY spending from May 2020 through March 2022, and considered … remains a reality for many New York residents. Nourish NY was developed as a temporary program in May 2020 in …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programChild and Dependent Care Credit
… the New York City Administration for Children’s Services (ACS). To accomplish our objective, we matched a file of tax … to the subsidized day care files provided by OCFS and ACS. Key Findings During the period of our examination, the … at $18.3 million. While OSC is able to access the OCFS and ACS data for our audit purposes, we are precluded from …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditVillage of Ocean Beach – Credit Card Usage (2022M-206)
… employees made questionable purchases on the Village’s credit cards. We reviewed all 3,108 credit card … purchases, $25,140 from an online retailer, $23,242 for furniture and appliances, $16,687 from warehouse clubs and … purposes. Key Recommendations Comply with the Board’s credit card policy and provide guidelines for appropriate …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206DiNapoli: Tesla Investors Should Vote Against Musk's Trillion Dollar Pay and Director Nominees
… the board’s bait-and-switch scheme to shield itself from potential legal accountability. “Elon Musk’s latest pay proposal is indefensible in both scale and design,” DiNapoli said. “It would hand him … and accountability that shareholders should expect from a public company of its size and significance. Directors …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-tesla-investors-should-vote-against-musks-trillion-dollar-pay-and-director-nominees