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Opinion 2001-3
… the particular service (1992 Opns St Comp No. 92-40, p 103 and citations therein; see NY Tel . v City of Amsterdam , 200 … value of property used and useful in its operation of a gas, electric or water public utility service, or from using such …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Medicaid Program – Managed Long Term Care Premium Rate Setting
… and whether the Department appropriately set Managed Long Term Care (MLTC) premium rates. The audit covered the … 31, 2014. Background The New York State Medicaid program is a federal, state, and locally funded program that provides … The Department issues MMCOR instructions to guide MCOs on how to report medical costs and administrative costs. Key …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingResponsiveness to Noise Complaints Related to Construction Projects
… addressed noise complaints related to construction in New York City. Our audit period was January 1, 2014 … total of 90,861 construction noise complaints were called in to New York City’s 311 system. According to the World … of this audit, which pertains to construction noise in New York City, DEP and DOB are the agencies primarily …
https://www.osc.ny.gov/state-agencies/audits/2017/08/31/responsiveness-noise-complaints-related-construction-projectsOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… that hotels and motels used for homeless and mixed-use temporary residency are properly permitted and adhering … percent) are located in areas outside of New York City (NYC). Counties throughout the State utilize hotels and motels … we observed multiple significant problems, including mold, water damage, structural damage, exposed wiring, missing …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyCase Management
To determine whether the New York City Department for the Aging provided and paid case management services appropriately for eligible seniors
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementDebt – 2023 Financial Condition Report
… assets and grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2022-23, the … 2018-19. $55.9 billion of State-Supported debt, as defined in State law, an increase of $2.7 billion or 5 percent since … voter approval. $63.9 billion of State debt reported in accordance with Generally Accepted Accounting Principles …
https://www.osc.ny.gov/reports/finance/2023-fcr/debtSUNY Bulletin No. SU-274
… Department ID for the calendar year entered. If the query results in multiple rows for an employee, the earnings from … Date field. Enter the employee’s Date of Membership in the Election Date field. The same election date should be carried forward from the previous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-274-two-year-look-back-tier-6-suny-optional-retirement-planTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… safety and morale of firefighters, who play a crucial role in protecting the community. FFI tax proceeds can be used for … The Town disbursed FFI tax proceeds totaling $11,401 in calendar years 2023 and 2024. Audit Summary Town officials … not properly distribute the 2023 and 2024 FFI tax proceeds in accordance with New York State Insurance Law (Insurance …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106DiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… Pizza Inc. , medical supply company McKesson Corp. , commercial real estate company Realty Income Corp. and Advance Auto Parts Inc …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local … New York State Comptroller Thomas P DiNapoli today announced the following local …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Clinton Central School District – Transportation State Aid (Clinton County) District officials did not accurately apply for all applicable transportation aid. As a result, the district was at risk of losing aid totaling $391,494. However, once auditors informed …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 863
… to ensure that NYC wages are properly reported on the 2008 Form W-2 for all employees with a NYC residence. Control-D … adjustment in order to be correct for the employee’s 2008 Form W-2 Effective Date Immediately OSC Actions OSC will … update NYC reportable wages accordingly for the employee’s Form W-2. No changes will be made to the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/863-new-york-city-nyc-reportable-wagesFreedom of Information Law (FOIL)
… a detailed, written request to our Records Access Officer. Email: [email protected] Mail: Records Access Office … send the records and how you want them sent (e.g., mail, email or fax). We will notify you of any charge for … records before they are sent to you. Include your email, mailing address and a telephone number where you can …
https://www.osc.ny.gov/help/foilVillage of Richburg – Transparency of Fiscal Activities (2025M-116)
… a total of $145,937 for the general fund appropriations in fiscal year 2023. Audit Summary The Board did not conduct … Clerk-Treasurer’s records and reports for fiscal year 2023 in accordance with New York State (NYS) Village Law (Village … have access to the Village’s current fiscal activities. In addition, we determined that the Clerk-Treasurer: Did not …
https://www.osc.ny.gov/local-government/audits/village/2026/07/17/village-richburg-transparency-fiscal-activities-2025m-116Audit Committee Charter Guidance and Template
… (board) of most school districts to establish an audit committee to oversee and report to the board on the annual … to establish an internal audit function and for the audit committee to assist the board in the oversight of that … an emergency action and are subject to revision, the audit committee must develop and submit to the board for approval, …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateXII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… to cancel the original check and reissue if needed. STOP PAYMENT PROCESS Agencies must enter stop payment requests directly in the SFS and should refer to … and job aids in SFS Coach for guidance on submitting stop payment requests for refund checks: Handbook: Agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkSUNY Bulletin No. SU-353
… purpose of this bulletin is to provide agency instructions for processing the 2023 SUNY M/C three percent (3.00%) Salary … Background: Chapter 190 of the Laws of 2023 provides for a salary increase of three percent (3.00%) for all eligible SUNY M/C employees who are included in BU13. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-353-2023-retroactive-salary-increases-and-2023-retroactiveOpinion 90-39
… on behalf of a fire district) TOWN LAW, §181(1); MUNICIPAL HOME RULE LAW, §10(1)(i),(ii)(a)(9-a): A town may not impose … Tax Law, article 4, pertaining to exemptions; see also NY Const., art XVI, §1, prohibiting alteration or repeal of … of Huntington , 85 Misc 2d 806, 380 NYS2d 466; Municipal Home Rule Law, §10[1][ii][a][8], authorizing local …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Reporting Regulation for Elected or Appointed Officials
… provided in this subdivision, any elected or appointed official who is not paid hourly or does not participate in an employer’s time keeping system that consists of a daily record of … this section shall be prominently posted on the employer’s website for a minimum of 30 days or, in the event the …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsUnified Court System Bulletin No. UCS-166
… automatically. Affected Employees Annual employees in Bargaining Units SA, SR, SN, G9, F8, DR, SG, S9, SK, SD, SY, 87, and CT who had an increase in annual salary deferred effective 4/5/07 or later Effective … the State of New York (UCS) and various unions, increases in basic annual salary for employees earning $115,000 or more …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-166-unified-court-system-ucs-salary-restorations