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Opinion 96-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … to third party for benefit of village) MUNICIPAL HOME RULE LAW, §10; VILLAGE LAW, §§1-102, 5-508, 5-520, 5-532: A …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Record of Activities: Elected and Appointed Officials Webinar Presentation
The purpose of an ROA is to establish an Official’s service credit in NYSLRS. During this training, we will go over what is required on an ROA, as well as walk you through how to complete an ROA utilizing a template, available on the NYSLRS website.
https://www.osc.ny.gov/files/local-government/academy/2022/pdf/roa-presentation-may-22.pdfCredit for Previous or Military Service – Regional State Park Police Plan
… You may be able to obtain credit for your previous public employment or military service. It … Before Your Date of Membership You may receive credit for working for a participating employer before you joined the Retirement …
https://www.osc.ny.gov/retirement/publications/1867/credit-previous-or-military-serviceCredit for Previous or Military Service – En-Con Police Officers Plan
… You may be able to obtain credit for your previous public employment or military service. It … service is any period of time you received salary from a participating employer before that employer elected to … and tier restored. However, an earlier tier of membership does not always result in a better benefit. Please review …
https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-serviceDiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… pandemic hit the South Bronx especially hard, but the area’s economy has shown resiliency, according to a report … of life improvements remains pivotal to the community’s long-term success.” Despite the impact of the pandemic, …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesControls Over the Collection of the Public Safety Communications Surcharge
… to: support emergency operations, make improvements to 911 call centers, and enhance the capabilities of first … centers, such as the federal mandate for Next Generation 911 systems. The current Surcharge applies to any two-way … of State: Oversight of the Enhanced Wireless 911 Program (2005-S-68) … To determine if the Department of …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeAdditional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an optional sick … Qualify for vesting. For example, if you have four years and ten months of service credit and you need five to be vested, your sick leave credit cannot …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… plan. Meet the service credit requirement to retire in a special 20- or 25-year plan. … Article 14 information …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… Section 341(j) of the Retirement Social Security Law (RSSL) provides an optional … service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire … is available to you. Credit for your unused sick leave at retirement cannot be used to: Qualify for vesting. For …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jLease Classification Changes as Required by GASB Statement No. 87
This bulletin explains the GASB’s new definition of a lease (including outlining the types of leases that are excluded by this new standard) and an explanation of what a lease term is per Statement 87.
https://www.osc.ny.gov/files/local-government/publications/pdf/lease-classification-changes-required-by-gasb-statement-87.pdfLand Banks Enter the Fight Against Blight
This report explains what land banks are, discusses how they can help local governments cope with high concentrations of vacant and abandoned properties
https://www.osc.ny.gov/files/local-government/publications/pdf/landbanks1016.pdfDiNapoli: Audit Shows Health Department Overpaid Certain Medicaid Managed Care Premiums
… Medicaid managed care. Medicaid pays MCOs a monthly premium payment for each enrolled Medicaid recipient and the MCOs … also contributed to the overpayments. DOH’s cost reporting instructions failed to provide clear and specific …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-audit-shows-health-department-overpaid-certain-medicaid-managed-care-premiumsCity of Lockport - Budget Review (B19-1-7)
… Two of the City’s collective bargaining agreements (CBAs) with various City employees are nearing settlement, therefore …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7DiNapoli: The Rockaways Shows Signs of Recovery After Pandemic Setback
… in the past few years as indicated in the report by the NYS Comptroller’s Office. I thank Comptroller DiNapoli for …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-rockaways-shows-signs-recovery-after-pandemic-setbackUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… providers for the same services. Key Finding We identified overpayments totaling $991,357 that occurred …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatorySouth Otselic Fire District – Financial Activities (2022M-169)
… [read complete report – pdf] Audit Objective Determine whether the South … Secretary-Treasurer (Treasurer) properly filed required annual update documents (AUDs) for fiscal years 2019 through 2021 . As of September 7, 2022 the reports were …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169DiNapoli Statement in Support of Senator Warren's Legislation Creating Greater Climate Risk Disclosure
… Exchange Commission (SEC) would require public companies to report their greenhouse gas emissions; how their businesses are impacted by climate change and the … severe lack of information from our portfolio companies on how they expect to perform in the changing world," DiNapoli …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-statement-support-senator-warrens-legislation-creating-greater-climate-risk-disclosureThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… fewer than 500 employees. Sources: U.S. Small Business Administration; NYS Department of Labor; OSC analysis Many … Injury Disaster Loans (EIDLs) and the Small Business Administration’s Loan Forgiveness programs, while nonretail … with Fewer than 500 Employees Sources: U.S. Small Business Administration; U.S. Census Bureau County Business Patterns, …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19State Agencies Bulletin No. 1513
… the 2016 calendar year-end procedures for taxable travel reimbursement. Background Taxable travel reimbursements … in box 1 on the employee’s 2016 Form W-2. Social Security/Medicare tax deficiency deductions will be initiated in early … tax ($7,347) for 2016 will only have a deduction for the Medicare tax deficiency in a 2017 paycheck. Agency Actions To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1513-year-end-procedure-taxable-employee-expense-reimbursementsCosts to Administer the Insurance Division Operations for the Three Fiscal Years Ended March 31, 2012
… Purpose To determine whether the Department of Financial Services … is reporting its assessable expenses accurately, pursuant to Section 332, Article 3 of the Insurance Law. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/costs-administer-insurance-division-operations-three-fiscal-years-ended-march-31-2012