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Opinion 88-46
… 1723-a; GENERAL MUNICIPAL LAW, §§11, 119-o: Pursuant to a cooperative investment agreement, school districts and … obligations in which all the participants are authorized to invest. The fiscal officer of a participating school … may be given custody of the funds and the authority to invest those funds. Authority over the investment of funds …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Opinion 93-21
… (procedures for sale of) REFERENDUM -- Mandatory (need for to sell fire truck in fire district) -- Permissive (need for to sell fire truck in fire district) PERSONAL PROPERTY -- … best price or maximum financial benefits, it may resolve to sell by negotiated sale subject to applicable referendum …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Opinion 96 - 11
… town purpose (see also Town Law, §§81, 220; cf . 1981 Opns St Comp No. 81-203, p 216). As a general rule, when real … the real property (Town Law, §64[2]; see, e.g., 1981 Opns St Comp No. 81-5, p 4; cf . County Law, §215(8) and Real … v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education , 125 AD2d 534, 509 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-96-11The Survivor’s Benefit Program for New York State Employees
… The Survivor’s Benefit Program provides a minimum death … You may be eligible even if you are not a member of the New York State Employees’ Retirement System (ERS), the New York State Police and Fire Retirement System (PFRS), … The Survivors Benefit Program provides a minimum death …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-employeesBecoming a Participating Employer – What Every Employer Should Know
… Being part of NYSLRS allows municipal employers to offer workers retirement benefits related to … disability retirement benefits. The process of becoming a participating employer in NYSLRS begins with you providing us … years of service, salary and age at the time you become a participating employer. The deficiency is paid in annual …
https://www.osc.ny.gov/retirement/employers/partnership/becoming-participating-employerAbout an Employer’s Role – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleAbout the Retirement System – What Every Employer Should Know
… are the primary contact between NYSLRS and nearly 3,000 participating employers. In addition to providing service to employers, Employer Services staff process monthly reports, …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-systemOverview – What Every Employer Should Know
… that will best serve our common interests. We hope this web presentation furthers that goal. Rev. 2/23 …
https://www.osc.ny.gov/retirement/employers/partnership/overviewAudit Response Timeframe
… for the implementation of recommendations included within final reports for corrective action. Memo Bill Text Status … for the implementation of recommendations included within final reports for corrective action …
https://www.osc.ny.gov/legislation/audit-response-timeframeOversight of Registered Apprenticeship Programs
… competencies (competency-based), or a combination of the two (hybrid). An apprentice/journeyworker ratio is …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsState Agencies Bulletin No. 2205
… for payroll corrections issued on or after January 1, 2024. OSC Actions: OSC has created new Single Payment … a recurring basis to expedite the payroll process or for minor changes in the individual’s biweekly earnings. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2205-updated-guidance-issuing-payroll-correctionsSUNY Bulletin No. SU-368
… deposit advice. Undeliverable Checks: When a valid payroll check is undeliverable due to the agency’s inability to … to eligible employees who are now deceased should be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-368-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2024Audit Response Timeframe
… (Titus) / S.5448 (Skoufis) – Relates to the timeframe for the implementation of recommendations included within final reports for corrective action. Memo Bill Text Status … Relates to the timeframe for the implementation of recommendations included within final reports for corrective action …
https://www.osc.ny.gov/legislation/audit-response-timeframe-0New York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… and members are paying excessively for dual Empire Plan Family coverage. The audit covered the period January 1, 2014 … policies and procedures. The annual cost for Empire Plan Family coverage ranged from $20,570 to $28,953 during the … to the full cost of coverage. The State does not allow two Family coverages for its employees; if a member and their …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverageNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members
… To determine whether CVS Health paid pharmacy claims for Empire Plan members who were not eligible. The audit … The Empire Plan is the primary health insurance plan for NYSHIP, serving about 1.1 million members. Since 2014, … Civil Service maintains eligibility and enrollment records for NYSHIP members in the New York Benefits Eligibility and …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleWadsworth Center Environmental Laboratory Approval Program
… was established in 1984 and is responsible for the certification of laboratories performing environmental … analyses on samples originating from New York State (NYS), thus ensuring the accuracy and reliability of these … 2019, ELAP had 468 approved laboratories (287 located in NYS, 168 in other states, and 13 outside of the United …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programSUNY Bulletin No. SU-386
… processing of the January 2026 minimum wage increases for hourly employees and provide instructions for payments not … for their work location. Affected Employees: Employees in hourly or annual positions who meet the eligibility criteria … Minimum Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester $17.00 Other …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-386-january-2026-increase-minimum-wage-employees-stateState Agencies Bulletin No. 610
To notify agencies of the new Report of Check Exchange form AC 1476P for payroll transactions
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/610-new-report-check-exchange-form-oscs-bureau-state-payroll-servicesLansing Central School District – Procurement (2021M-213)
… District (District) officials used a competitive process to procure goods and services. Key Findings District officials did not always seek competition to procure goods and services. As a result, they may not have … Update the procurement policy and related procedures to include detailed guidance for procuring goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Town of Corning – Procurement (2020M-93)
… Appendix B includes our comment on the issue raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93