Search
Opinion 95-26
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … may expend foreign fire insurance tax moneys to rent a meeting room if the purpose of the meeting relates to the … retainer to an attorney and accountant engaged to assist in the administration of these funds; and (3) to pay for …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Great Neck Park District – Capital Assets (2025M-27)
… [read complete report – pdf] Audit Objective Did Great Neck Park District (District) officials properly record and account for capital assets? Audit Period January 1, 2023 – August 31, 2024 Understanding the Audit Area A park district’s (district’s) capital assets represent a …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… used by the State to draw down federal funds); Changes in clearance patterns; and Additions or deletions of programs to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsOpinion 92-10
… ABANDONED PROPERTY LAW, §§300(1)(h), 500(1)(b), 501: A village acting as its own fiscal agent, or a banking organization acting as the village's fiscal agent, is required to pay to the State … of matured, unredeemed bearer serial bonds issued by the village, when such amounts have remained unpaid or unclaimed …
https://www.osc.ny.gov/legal-opinions/opinion-92-10DiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… 55 percent reduction in global GHG emissions is needed by 2050 to stabilize global temperatures. Climate change puts …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureNewark Central School District – Financial Condition and Claims Processing (2016M-267)
Newark Central School District Financial Condition and Claims Processing 2016M267
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processing20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… prior police service, as specified by the New York State Retirement and Social Security Law (RSSL). You must separate … of 2.5 percent of your FAE per year of creditable service, plus 1.66 percent of your FAE per year of service in other … (plus interest earned). If you are age 55 or older at retirement and your regular plan would provide a greater …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dXII.7.B Voucher Denials – XII. Expenditures
… Process and Document Preparation: Payment rejections can occur for various reasons, including at the agency’s … via email to inform them of the rejection reason. Agencies can run the Agency Comments Report to access information on … is needed to reprocess the voucher. In addition, agencies can review rejected bulkloaded vouchers on the M161 extract. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsHiring Public Retirees – When Employees Retire
… you should be aware of the laws governing how much retirees can earn in post-retirement employment without … affecting their pension. Earnings Limits For all public retirees, earnings are limited if they are returning to … etc. Public authorities For service (not disability) retirees, earnings are not limited for: Self-employment …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesTransferring or Terminating Your Membership
… less than five years of service credit and have not worked in covered public service for at least seven years; or You … your membership to another public retirement system in New York State. If you previously were a member of the New … System (NYSLRS), or another public retirement system in New York State, your service may be recredited and your …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipOpinion 2012-1
… -- Purchases and Sales (purchases of highway related products from company owned by a member of a town board of … Board of Assessment Review (purchases of highway related products from company owned by a member of a town board of … sole proprietor of a company that sells highway related products would have an interest in contracts between the …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Tonawanda City School District - Procurement (2023M-108)
Determine whether Tonawanda City School District (District) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/tonawanda-city-school-district-2023-108.pdf2021 Annual Receipts and Disbursements History of the Oil Spill Fund
Breakdown of receipts and disbursements from April 1, 1978 to the end of the last fiscal year.
https://www.osc.ny.gov/files/about/pdf/oil-spill-receipts-disbursements-2021.pdfOversight of Registered Apprenticeship Programs (2023-S-33) 180-Day Response
To determine whether the Department of Labor (DOL) is providing adequate oversight of registered apprenticeship programs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s33-response.pdfState Agencies Bulletin No. P-859
Final Pymt of Salary Withheld Under Sal Withhold Program to Employees in SEC NU 01 & 61
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-859.pdf2022 Annual Receipts and Disbursements History of the Oil Spill Fund
Breakdown of receipts and disbursements from April 1, 1978 to the end of the last fiscal year.
https://www.osc.ny.gov/files/about/pdf/oil-spill-receipts-disbursements-2022.pdfNew York State Health Insurance Program: Payments by CVS Health for Pharmacy Services for Ineligible Members (2020-S-17) 180-Day Response
To determine whether CVS Health paid pharmacy claims for Empire Plan members who were not eligible.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s17-response.pdfLansing Central School District – Procurement (2021M-213)
Determine whether Lansing Central School District (District) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lansing-2021-213.pdfNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (2020-S-17)
To determine whether CVS Health paid pharmacy claims for Empire Plan members who were not eligible.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s17.pdfNew York State Health Insurance Program - Empire Plan Members With Dual Family Coverage, 180-Day Response
To determine whether participating organizations and members are paying excessively for dual Empire Plan Family coverage.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s23-response.pdf