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Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… be obtained by subpoena. In accordance with New York State Civil Practice Law and Rules Section 2307, a Subpoena Duces … New York must be “So Ordered” by a Justice of the Supreme Court in the district where the records are located or, for actions within New York State, by a Judge of the Court in which the action is placed on trial. NYSLRS will …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsFire Prevention, Safety and Control
… Disabilities (Office) was in compliance with applicable fire prevention, safety and control requirements that help ensure the safety … with developmental disabilities. On March 21, 2009, a fire in one of the residences resulted in the death of four … Disabilities Office was in compliance with applicable fire prevention safety and control requir …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlSullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… job creation and retention numbers and had no procedures for recapture if job creation and retention expectations were …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingTown of Windsor – Financial Management (2025M-24)
… town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the four-year audit period. As a … retirement contributions by approximately $298,100 in the main operating funds. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… 1, 2014 through December 31, 2015. Background The Valley Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, which operates four … Valley Stream Thirteen Union Free School District Purchasing 2016M204 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Merrick Union Free School District – Financial Condition (2016M-240)
… the District's financial operations and use of fund balance for the period July 1, 2014 through December 31, … through June 30, 2015. The District's unrestricted fund balance exceeded the statutory maximum for each of the three years reviewed. Fund balance appropriated by the Board was not used. The district …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240High Falls Water District – Water Fees (2015M-153)
… examine internal controls over the District’s water fees for the period January 1, 2014 through April 20, 2015. … composed of five Commissioners. Budgeted appropriations for 2015 total $173,089. Key Findings The water clerk … without supervisory review. The interest amount charged for late balances has not been approved by the Boards and was …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Steuben County – County Bridge Maintenance (S9-13-1)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … in 2012. The DPW operating budget was $20.6 million for the 2012 fiscal year. The County Department of Public Works (DPW) is responsible for the maintenance and monitoring of bridges and includes a …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Town of Chester, Warren County. The Company is governed by a five-member Board, elected by Company members. For the 2015-16 fiscal year, the … and disbursements processes. Not all checks were signed by both the President and Treasurer. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mForms and Templates
… a population of more than 125,000 inhabitants according to the 1960 federal census - Form AC970 [pdf] For use by all … Report Filing Information on Revenue Anticipation Notes to be Purchased [pdf] Information on Tax Anticipation Notes to be Purchased [pdf] Model Custodial Agreement for Use with …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesOpinion 98-15
… discussed in the opinion. HISTORIC PRESERVATION -- Town Building (need for referendum when selling) REAL PROPERTY -- Sale (by town of historic building) REFERENDUM -- Permissive (need for in town when selling historic building) GENERAL MUNICIPAL LAW, §119-dd; TOWN LAW, §64(2): A …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Opinion 93-19
… PROCEDURE ACT, §2402: A Surrogate's Court may not charge a fee for certificates of adoption or for certified copies of … in which you requested our opinion regarding whether a fee should be charged for certificates of adoption or … in proceedings in Surrogate's Court, there is no fee for the filing of a petition for adoption, nor does the …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Selected Management and Operations Practices (Follow-Up)
… included in our initial audit report, Selected Management and Operations Practices ( 2020-S-38 ). About the Program … requires the State Comptroller to audit NYPA’s management and operations at least once every 5 years. NYPA officials … increase sales of EVs by 40,000 over the following 5 years and encourage the State to create a statewide network of up …
https://www.osc.ny.gov/state-agencies/audits/2025/10/03/selected-management-and-operations-practices-followMedicaid Program – Improper Payments for Controlled Substances That Exceed Allowed Dispensing Limits
… Substances Act (Act), which was enacted to combat illegal use of controlled substances, limits the quantities of … a pharmacy filled two telephone orders for alprazolam (a drug used to treat anxiety) on the same day for one … for a 30-day supply even though telephone orders for this drug are limited to a five-day supply that can only be …
https://www.osc.ny.gov/state-agencies/audits/2015/02/06/medicaid-program-improper-payments-controlled-substances-exceed-allowed-dispensing-limitsSelected Management and Operations Practices
… and at the airports” and investing $250 million through 2025 on infrastructure and to raise awareness of the benefits …
https://www.osc.ny.gov/state-agencies/audits/2022/02/04/selected-management-and-operations-practicesState Agencies Bulletin No. 1497
… Purpose To notify agencies of the reinstatement of the non-taxable benefit and of adjustments that may be made to DCAA payroll deductions for eligible PEF employees. … To notify agencies of the reinstatement of the nontaxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1497-retroactive-dependent-care-advantage-account-dcaa-new-york-dependentGreen Island Power Authority – Electric Billing and Collection (2015M-137)
… January 1, 2013 through February 28, 2015. Background The Green Island Power Authority is a public benefit corporation located in the Village of Green Island in Albany County. The Authority is governed by a … Green Island Power Authority Electric Billing and Collection …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137Opinion 89-38
… beneficiaries of a retiree) CIVIL SERVICE LAW, §201(4); RETIREMENT AND SOCIAL SECURITY LAW, §§90, 113, 470: A school … employees who elect the so-called "zero option" under the Retirement and Social Security Law. The insurance purchased … option". You ask whether the program would violate the Retirement and Social Security Law. Under the Retirement and …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Opinion 88-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that the demands of parties mutually indebted be set off against each other (20 Am Jur2d, Counterclaim, Recoupment … sales tax payments pursuant to the common law right of set-off (see Canale v Department of Taxation and Finance , 64 …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 2001-4
… (fixed amount for specified services plus hourly rate for revaluation work to be performed by appointive … LOCAL LAWS -- Compensation (fixed amount plus hourly rate for appointive town assessor) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (fixed amount plus hourly rate for appointive town assessor); (salary increase for …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4