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Opinion 88-12
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … and compensating personnel, subject to applicable civil service requirements, and for making contributions for … bidding requirements and, subject to applicable civil service requirements, hire personnel for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Hilton Central School District – Audit Follow-Up (2022M-200-F)
… confidentially to officials. As a result, data and personal, private and sensitive information (PPSI) are at greater risk for … The District serves the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fState Agencies Bulletin No. 1632
… Social Security Wage Base Limit Qualified Transportation & Parking Fringe Benefits Limit Mileage Rates Individual … and is only paid by employees. Pre-Tax Benefits Qualified Parking Benefits The maximum exclusion from gross income for qualified parking benefits has increased to $260 per month in 2018. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1632-summary-tax-related-changes-2018DiNapoli, James and Garnett Announce Sentencing in Straw Donation Scheme
… Garnett announced the sentencing of non-profit executive Anna Mendez for the misuse of nonprofit funds to fund straw … justice and has been held accountable for her actions." “Anna Mendez misused thousands of dollars intended to aid our … Nonprofit executive Anna Mendez was sentenced for the misuse of nonprofit funds …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-james-and-garnett-announce-sentencing-straw-donation-schemeComptroller DiNapoli Releases School Audits
… , Eastport-South Manor Central School District and the Liverpool Central School District . “In an era of limited … program that are not consistent with her job duties. Liverpool Central School District – Employee Compensation and … School EastportSouth Manor Central School District and the Liverpool Central School District …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0Town of Ashland – Long-Term Planning (2024M-114)
… For example, a 2005 pickup truck, 2007 backhoe and 2011 mower are beyond their usable life by an average of almost …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114CUNY Bulletin No. CU-517
… pay status for at least 100 working days from June 1 to November 30 $328.00 Campus Peace Officer (full-time) Campus … in Active pay status for at least 522 hours from June 1 to November 30 $328.00 Campus Security Assistant (full-time) Be … pay status for at least 100 working days from June 1 to November 30 $196.50 Campus Security Assistant (hourly) Be in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-517-december-2015-uniform-allowance-paymentExamples – Article 14 Benefits
… joins at age 22 and has ten years of service credit when he or she leaves public employment. The member can apply for … benefit at the early retirement age of 42 (the age he or she would have had 20 years of service credit). The … joins at age 40 and has ten years of service credit when he or she leaves public employment. This member could begin …
https://www.osc.ny.gov/retirement/publications/1644/examplesState Agencies Bulletin No. 1564
… of the automatic processing of refunds for deferred compensation contributions in a current calendar year pay … check for which an employee was later placed on workers’ compensation leave. Affected Employees Active employees in … in the current year, contributed earnings to a deferred compensation account and those earnings were later determined …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1564-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesState Agencies Bulletin No. 1243
… date greater than 3/31/12. On 3/22/13, OSC inserted a row into their Retirement Plan record, assigning the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1243-tier-6-tiaa-retirement-contribution-rate-changesPayments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members
… 2015 through December 2020. About the Program The New York State Health Insurance Program (NYSHIP), administered by the … insurance coverage to over 1.2 million active and retired State, local government, and school district employees, and … disenrollment. There is a risk that claims submitted on the disenrolled member’s behalf during this interim period …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/payments-beacon-health-options-mental-health-and-substance-abuse-services-ineligibleOther Bulletin No. 83
… If the employee received a stipend, OSC will insert a row on the employee’s Job Data page effective the date the … the payment, OSC will insert the following in PayServ: A row on the employee’s Job Data page effective the date the … (Mil Stip) and the new biweekly stipend amount. A row on the employee’s Job Data page for each affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-83-april-2025-state-university-construction-fund-scfVillage of Canaseraga – Claims Audit (2023M-48)
… here - pdf] Audit Objective Determine whether Village of Canaseraga (Village) claims were adequately supported, … audited and approved before payment. Key Findings Although the 300 claims reviewed were for appropriate Village … accurate when paid. Board members did not know what their claims audit responsibilities were, nor did they …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Andes Central School District – Financial Management (2013M-250)
… The District is governed by a Board of Education, which has five elected members. The District's budgeted … properly managing the District’s fund balance levels. They have appropriated funds they have not used in four of the … Tax Law statutory limits. Review all reserve balances and transfer excess funds to unrestricted fund balance, where …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Opinion 88-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- Health … and for persons eligible to retire but not yet retired. STATE CONSTITUTION, ARTICLE V, §7: Health insurance benefits …
https://www.osc.ny.gov/legal-opinions/opinion-88-5State Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” … that the assessor granted but were included in the real property service software system with incorrect codes …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsOpinion 91-59
Whether the Volunteer and Exempt Firemens Benevolent Association of Hicksville may establish an annuity program to provide retirement and death benefits to all members of the Association or their beneficiaries on a pro rata basis
https://www.osc.ny.gov/legal-opinions/opinion-91-59Medicaid Overpayments for Certain Medicare Part C Claims (Follow-Up)
… in our initial audit report, Medicaid Overpayments for Certain Medicare Part C Claims (Report 2013-S-35). … enrolled in Medicare, the federal health insurance program for the elderly and disabled. Under Medicare Part C, also … administer Medicare benefits. Medicare pays a fixed amount for each Medicare Part C beneficiary every month to companies …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-overpayments-certain-medicare-part-c-claims-followXI.17 Protest Procedures – XI. Procurement and Contract Management
… not approve a contract award by a public contracting entity 2 . The objective of the State procurement process is to facilitate each public contracting entity’s mission while protecting the interests of the State … the legal and/or factual basis of a public contracting entity’s contract award. Public contracting entities are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresSUNY Bulletin No. SU-108
… XWS, YWS and ZWS and provide instructions for processing Winter Session payments. Affected Employees SUNY - UUP employees working the Winter Session Effective Date(s) Beginning of Winter Session as determined by each campus Employee Status … XWS YWS and ZWS and provide instructions for processing Winter Session payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-108-new-earn-codes-and-procedures-processing-suny-winter