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Opinion 92-40
… of users, subject to equal protection guarantees (see NY Const, art 1, §11; AA & M Carting v Town of Hempstead , … 415 NYS2d 821; Jewish Reconstructionist Synagogue of North Shore v Incorporated Village of Roslyn Harbor , 40 NY2d 158, … by a municipality without express statutory authority (see NY Const., art XVI, §1; Sonmax, Inc. v City of New York , 43 …
https://www.osc.ny.gov/legal-opinions/opinion-92-40II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements … government-wide and fund financial statements and notes to the financial statements. The basic financial statements … The basic financial statements consist of statements comprised of both governmentwide and fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsState Agencies Bulletin No. 2092
… overtime (OT) earnings limit for Tier 6 members of the New York City Employee Retirement System (NYCERS), New York City Teachers Retirement System (NYCTRS) and the New York City Board of Education Retirement System (NYCBERS) … pensionable overtimachers Retirement System NYCTRS and the New York Ce OT earnings limit for Tier 6 members of the New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2092-2023-tier-6-overtime-limit-new-york-city-retirement-systemsState Agencies Bulletin No. 2301
… Board of Education Retirement System (NYCBERS) for the 2025 plan year is $20,958.00. Affected Employees: Tier 6 … Price Index on December 31 of the previous year. The 2025 OT limit is $20,958.00. Effective Dates: Effective for Institution paychecks beginning January 9, 2025. OSC Actions: OSC will update the OT limit in PayServ to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2301-2025-tier-6-overtime-limit-new-york-city-retirement-systemsState Agencies Bulletin No. 2398
… amount will increase to $24,500.00 for calendar year 2026. An additional deferment is available to employees age … for a combined maximum contribution limit of $32,500.00 in 2026. Effective January 1, 2025, Section 109 of the Secure … in accordance with the current year Agency Submission Schedule . The effective date, labeled as the Deduction Begin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2398-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up)
… our initial audit report, Payments by Empire BlueCross for Hospital Services for Ineligible Members (Report 2019-S-32 ). … Empire BlueCross (Empire) to administer the Empire Plan’s hospital benefits. Civil Service maintains the New York … August 18, 2020, sought to determine whether Empire paid hospital claims for members who were not eligible for …
https://www.osc.ny.gov/state-agencies/audits/2021/12/27/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)
… Objective To assess the extent of implementation of the six recommendations included in our initial audit … To assess the extent of implementation of the six recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleCompliance With Payment Card Industry Standards (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/compliance-payment-card-industry-standards-followCompliance With Payment Card Industry Standards (Follow-Up)
… of the two recommendations included in our initial audit report, Compliance With Payment Card Industry Standards ( 2016-S-31 ). Background Our initial audit report, which was issued on February 6, 2017, determined … with PCI DSS and implement recommendations made in a preliminary report and confidential draft report issued to …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/compliance-payment-card-industry-standards-followPersonal Income Tax Refunds
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … State personal income tax returns. All returns that result in refunds are subject to audit by the State Comptroller … social security number 972 2,470,546 Taxpayer failed to claim correct income 727 12,721,480 Taxpayer had questionable …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsEmpire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… in our initial audit report, Controls Over Payments for Special Items (Report 2016-S-57 ). About the Program The … The Empire Plan is the primary health benefits plan for NYSHIP. Empire BlueCross (Empire) administers the … portion of the Empire Plan. Empire processes claims for hospital services according to contracts it negotiates …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followWyandanch Union Free School District – Budget Review (B20-7-7)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the adopted 2020-21 budget. Background The Wyandanch Union … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7About this Report – 2023 Financial Condition Report
… format. The report also presents basic information on trends in State receipts (revenues) and spending … when it received the Award for Outstanding Achievement in Popular Annual Financial Reporting from the Government …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportOpinion 88-2
… varying rates to be charged to different classes of users related to the varying benefits received by each class, so …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Comptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendant For Stealing Over $148k in NYS Pension Benefits
… T. Schneiderman announced that Renee Kanas, 64, a resident of Tamarac, Florida, was sentenced in Albany County Supreme Court today to 6 months incarceration and 5 years of … guilty before Honorable Thomas A. Breslin in Albany Supreme Court. Today, she was sentenced to 6 months …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendant-stealing-over-148k-nys-pensionOpinion 88-38
… the issues discussed in the opinion. FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of … including the City of New York, are not exempt from the filing fees imposed in connection with appeals to the … including the City of New York, are exempt from the filing fees imposed in connection with appeals to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Comptroller DiNapoli Releases Municipal Audits
… , City of Olean and the Walworth-Seely Public Library . “In today’s fiscal climate, budget transparency and … credited with leave time valued at more than $12,000. In addition, only 27 percent of water produced by the … rents were properly received and deposited. Beginning in February 2014, the supervisor hired a bookkeeping company …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Auditors Find Safety Hazards at Pre-K Facilities in New York City
… toxic cleaning supplies and peeling paint, according to an audit released today by State Comptroller Thomas P. … “New York City is leading the way in providing access to Universal Pre-K programs, but some providers have health and safety hazards in their facilities that need to be fixed immediately,” DiNapoli said. “Young children …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityState Agencies Bulletin No. 2243.2
… Bulletin Supersedes Payroll Bulletin No. 2243 .1 Purpose: The purpose of this bulletin is to notify agencies of the new Payroll Check Notification Report, which shows the … The purpose of this bulletin is to notify agencies of the new Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-reportOpinion 91-27
… classification governed by prescribed conditions related to the subject of the statute (see, e.g., Rozler v …
https://www.osc.ny.gov/legal-opinions/opinion-91-27