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Opinion 2001-13
… a recreation area, and to charge a fee for the use of such road. You indicate that each year approximately 75,000-80,000 vehicles travel this road to reach the recreation area, and that the money collected from tolls would be used to replace this road. You also indicate that certain persons would be exempt …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13DiNapoli: Consumers Should Read Fine Print On Gift Cards This Holiday Season
… said New Yorkers should register the card with the retailer and use gift cards within a year of purchase to … York businesses is turned over to the State Comptroller’s office as abandoned property after five years of dormancy. … $11 million from gift cards was turned over to the state’s Abandoned Property Fund. “As New Yorkers finish their …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-consumers-should-read-fine-print-gift-cards-holiday-seasonOrdinary Disability (Section 362) – Special 20- and 25-Year Plans
… attorney, a power of attorney (POA) , or a court-appointed guardian who has been granted authority by the court may …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-disability-section-362Opinion 90-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be … Whether the town board has the authority to increase the number of …
https://www.osc.ny.gov/legal-opinions/opinion-90-5State Agencies Bulletin No. 1621
… by CUNY Board of Trustees on November 23, 2015. Effective Date(s) Institution Paychecks dated January 4, 2018 … row will reflect: The employee’s current biweekly deferral election. The regular maximum contribution amount of … the Goal Amount to reflect the employee’s increased 2018 deferral limit. To change the Deduction Amount (for employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1621-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1695.1
… Supplemental Ret Ann CUNY 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity Affected SUNY Employees Employees … 2019. An additional deferment is also available to CUNY (NYT TDA code 414 only), Education Department, School for the … must not begin this data entry until after December 21, 2018 for Institution and Administration agencies. When …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16951-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Comptroller Thomas P. DiNapoli Statement on 2024 State of the State Address
… session upon us, today’s State of the State Address by Gov. Hochul outlined her priorities for 2024, addressing … session upon us todays State of the State Address by Gov Hochul outlined her priorities for 2024 addressing issues …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-2024-state-state-addressXV.16.A Overview – XV. End of Year
… is required to ensure full and proper disclosure in cash, modified accrual and accrual basis financial statements prepared in accordance with State Finance Law requirements and/or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewOpinion 92-51
… AGENCIES -- Officers and Employees (reimbursement for expenses incurred by member's spouse) PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (spouses' expenses - spouse of member of IDA) … reimburse members of the agency or its executive director for the travel expenses incurred by the spouses of a member …
https://www.osc.ny.gov/legal-opinions/opinion-92-51City of Yonkers – Budget Review (B23-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, 2014. …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… 14, 2013. Background The Grahamsville Fire District is a district corporation of the State, distinct and separate from the Town of Neversink, and located in Sullivan County. The Board of Fire Commissioners consists … requirements. Use the unexpended surplus fund balance in a manner that benefits District taxpayers. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsState Police Bulletin No. SP-254
… of the 2023 and 2024 retroactive increases to the Holiday Bonus Payment, and to provide agencies instructions … provides for an increase to the 2023 and 2024 annual holiday compensation payment. Effective Dates: The 2023 and … dated 11/19/2025. The 2023 increase will be applied to the Holiday Bonus Payment effective 11/01/2023, and the 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-254-retroactive-2023-2024-holiday-bonus-payment-eligible-employees-stateTown of Guilderland – Golf Course Collections (2017M-22)
… review the processing of collections received at the Town golf course for the period January 1, 2015 through October … by an elected five-member Town Board. The Town owns a golf course for which revenue in 2015 totaled $970,000. Key … review the processing of collections received at the Town golf course for the period January 1 2015 through October 31 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… (CASH) BASIS The minimum financial reporting requirements for monthly, quarterly, and annual financial statements … Cash Receipts, Disbursements and Changes in Fund Balances for all funds of the State Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances for all funds of the State, by fund group Notes to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsState Agencies Bulletin No. 1384
… existing query, agencies must complete an Agency Request form for each query and send the completed forms to: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1384-new-york-state-payroll-system-payserv-conversion-statewide-financialCUNY Bulletin No. CU-353
… 2007 adjustment. Affected Employees City University of New York employees in the following titles: Campus Security … Payment is authorized pursuant to a City University of New York memorandum dated October 14, 2008. Eligibility and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-353-cuny-december-2008-uniform-allowanceWappingers Central School District – Professional Services (2022M-88)
… during the audit period. Last sought competition for the architect and attorney in 2012 and 2015, respectively. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88State Police Bulletin No. SP-168
… The vendor will submit all transactions for enrollments, cancellations, and/or changes in a bi-weekly file. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-168-new-long-term-care-deduction-code-526-police-benevolent-association-pbaState Agencies Bulletin No. 1401
… To inform agencies of the revised timeline for the testing and conversion of the account codes in PayServ to the … agencies will be able to compare data across PayServ and SFS, allowing for easier reconciliation of payroll … adjusted to accommodate the potential impact to agencies and allow for additional testing by OSC and agencies. SFS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1401-new-york-state-payroll-system-payserv-conversion-statewide-financialNew York State Health Insurance Program - Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (2022-S-24)
To determine whether CVS Caremark paid claims under the correct prescription drug plan.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s24.pdf