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Opinion 94-1
… 1972, p 32; McKinney's Statutes, §§74, 240; see also In re Village of Monticello, 123 Misc 556, 205 NYS 839 affd 211 …
https://www.osc.ny.gov/legal-opinions/opinion-94-1State Agencies Bulletin No. 1287
… imputed income for a non-employee same-sex spouse’s health coverage and of the potential tax impact for non-residents of … the value of a non-employee same-sex spouse's health coverage by New York State (NYS) to be taxable as imputed … the value of a non-employee same-sex spouse's health coverage by NYS to be taxable as imputed income for federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1287-changes-taxation-imputed-incomeEast Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… Fire Company Number 1 (Company) officials adequately monitor fuel inventory for loss, waste or misuse? Audit … Audit Summary Company officials did not adequately monitor fuel inventory for loss, waste and misuse. Because no … 235 times. This information is needed to effectively monitor fuel. Reconcile fuel records to ensure that fuel was …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringSUNY Bulletin No. SU-164
… Purpose To allow SUNY to utilize a new deduction code exclusively to transmit … directly to the appropriate campus. Affected Employees SUNY nonresident alien students who receive scholarships (Company SCL- SUNY Scholarships, BU 71) Effective Date(s) Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsTown of Niskayuna – Water Operations (2013M-328)
… control and periodically reconcile it with individual customer accounts. Perform an annual audit of the Receiver’s …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328State Police Bulletin No. SP-151
… code 482, NYSPIA Emergency Assistance Fund, established for members of the New York State Police Investigators … Association (NYSPIA) has requested a new deduction code for the NYSPIA Emergency Assistance Fund. Effective Date(s) … code 482. The vendor will submit all transactions for enrollments, cancellations, and/or changes in a bi-weekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-151-new-deduction-code-482-nyspia-emergency-assistance-fundOpinion 91-28
… SUPPLY AND DISTRIBUTION -- Water Fund (use of profits for general village purposes) GENERAL MUNICIPAL LAW, §94: A … use profits resulting from operation of a water utility for general village purposes. You ask whether a village board … may use surplus moneys in the village's water fund for sewer or other general village purposes. General …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Accuracy of Reported Cost Savings
… of the Medicaid Inspector General's reported cost savings for calendar years 2008 through 2012. This audit covers the … program. There are no industry standards or guidelines for calculating cost savings values, so OMIG calculates cost … based on historical and current Medicaid claims data. For calendar years 2008 through 2012, OMIG reported cost …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsRescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… from bar sales. We compared bar cash register tape totals to daily cash reports and bank deposits. From January … 1, 2010 to January 22, 2013, bar cash register tape totals exceeded corresponding bank deposits by $41,359. After … This audit should include comparing bar cash register tape totals and daily cash reports to the amount deposited. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Ordinary Disability (Section 362) – Career Plan
… one-third of your FAS. The benefit would also include an annuity based on any annuity savings contributions you have made. The mandatory … contributions made by Tier 5 and 6 members are not annuity savings contributions, and Tier 5 and 6 members would …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-disability-section-362Ordinary Disability (Section 362) – Police and Fire Plan
… one-third of your FAS. The benefit would also include an annuity based on any annuity savings contributions you have made. The contributions required of Tier 5 and 6 members are not annuity savings contributions, and Tier 5 and 6 members would …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-disability-section-362Empire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited the … drug manufacturers. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating … To determine if United HealthCare Insurance Company of New York United credited the Department …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueState Agencies Bulletin No. 817
… Purpose To inform agencies of new Time Entry codes and procedures for the payment of Location Pay, Location Pay Mid-Hudson, Inconvenience Pay and Overtime … Payroll Register and Employee Paycheck/Advice The Earnings Codes LCA, LCB, LCC, LCD, LCE, LCF, LCG, LCH, IPS and ASA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/817-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalState Agencies Bulletin No. 829
… Purpose To inform agencies of new Time Entry codes and procedures for the payment of Location Pay, Location Pay Mid-Hudson, Inconvenience Pay and Overtime … Payroll Register and Employee Paycheck/Advice The Earnings Codes LCA, LCB, LCC, LCD, LCE, LCF, LCG, LCH, IPS and ASA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/829-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalOpinion 90-21
… or balance upon the powers and duties of the supervisor (12 Opns St Comp, 1956, p 52; see also 1989 Atty Gen [Inf …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Local Road Conditions in New York State
… A report issued by the Office of the New York State Comptroller in January 2022, Locally Owned Roads … maintenance needs and associated costs. The New York State Department of Transportation (DOT) has recently … 13 percent of the 192,500 locally owned lane-miles in New York State – a percentage that varies quite a bit from place …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateTown of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… purpose of our audit was to review the Town’s accounting records and reports for the period January 1, 2010, through … Supervisor does not maintain timely or accurate accounting records for the Town. Therefore, the accounting records do not support the AUDs filed by the Supervisor for …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Former West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… The former Deputy Clerk-Treasurer of the Village of West Carthage, Kaytlin Ennis, was arraigned yesterday … in conducting this arrest.” Ennis began working for West Carthage in October 2018 as Deputy Clerk-Treasurer and … 2024 because of poor performance. When discrepancies in West Carthage’s payroll were uncovered during an audit by …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageSaranac Central School District – Student State Aid (2023M-91)
Determine whether Saranac Central School District (District) officials properly claimed State aid for special education students who received services in 10-month public and summer placements.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-91.pdfValley Stream Union Free School District Thirteen – Disbursements (2023M-178)
Determine whether the Valley Stream Union Free School District Thirteen (District) Board of Education (Board) and Treasurer appropriately and securely executed check signatures for non-payroll checks.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/valley-stream-union-free-school-district-thirteen-2023-178.pdf