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Opinion 2001-12
… indemnification provisions of Public Officers Law §18 to cover library employees or whether the provisions must be … was no existing authority for public library boards to cover such employees (see letter from Robert Stone, Esq., … of a school district library may adopt provisions to cover employees or if they must be adopted by the districts …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections
… of their gaming revenues to the State, and tribe/nation casino remittances are defined in compacts (agreements with the State). During the three fiscal years ended March … from casinos. The Commission has officials at each casino to ensure compliance with gaming regulations and …
https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collectionsMedicaid Program - Medicaid Managed Care Organization Fraud and Abuse Detection
… testing, we were unable to determine the full extent of MCO payments attributable to excluded providers because many MCO encounter claims (totaling about $445 million) lacked … inadequate annual training. Key Recommendations We made 11 recommendations to the Department, including: Ensure …
https://www.osc.ny.gov/state-agencies/audits/2016/07/15/medicaid-program-medicaid-managed-care-organization-fraud-and-abuse-detectionOversight of Student Immunization in Schools (2015-S-85)
To determine if the Department of Health (DOH) and the State Education Department (SED) are following the State’s public health procedures to ensure New York’s
Special Plan for Orleans County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-l and 603(g))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1806 (Rev. 6/12) © 2012, New York State and Local …
https://www.osc.ny.gov/retirement/publications/special-plan-orleans-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officers-sectionsSpecial Plan for Broome County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-m and 603(i))
Special Broome County Sheriffs Undersheriffs Deputy Sher and Corr Officers Plan for PFRS Tier 1 2 4 5 6 some Tier 3 members Sections 89m and 603i
https://www.osc.ny.gov/retirement/publications/special-plan-broome-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officers-sectionsSpecial Plan for Nassau County Fire Marshals (Sections 89-w and 603[s])
… Special Nassau County Fire Marshals Plan for PFRS Tier 1 2 4 5 6 and some Tier 3 members Sections 89w …
https://www.osc.ny.gov/retirement/publications/special-plan-nassau-county-fire-marshals-sections-89-w-and-603sSpecial Plan for St. Lawrence County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-i and 603(f))
… Top) (Return to Top) VO1812 (Rev. 6/12) © 2012, New York State and Local Retirement System (Return to Top) …
https://www.osc.ny.gov/retirement/publications/special-plan-st-lawrence-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officersSpecial Plan for Albany County Sheriffs, Undersheriffs, Deputy Sheriffs, Correction Officers, and Identification Officers (Sections 89-h and 603(e))
… Special Albany County Sher Undersheriffs Deputy Sher ID Off and Corr Off Plan for PFRS Tier 1 2 4 5 6 some Tier 3 members Sections …
https://www.osc.ny.gov/retirement/publications/special-plan-albany-county-sheriffs-undersheriffs-deputy-sheriffs-correction-officers-andSpecial Plan for Jefferson County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-j and 603(h))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1808 (Rev. 6/12) © 2012, New York State and …
https://www.osc.ny.gov/retirement/publications/special-plan-jefferson-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officersSpecial Plan for Onondaga County Deputy Sheriffs (jail division, competitively appointed) and Correction Officers (Sections 89-k and 603(g))
… Special Plan for Onondaga County Deputy Sher jail div competitively apptd and Corr Off for PFRS Tier 1 2 4 5 6 …
https://www.osc.ny.gov/retirement/publications/special-plan-onondaga-county-deputy-sheriffs-jail-division-competitively-appointed-and-correctionVirtual Currency Licensing (Follow-Up)
… According to Part 200, virtual currency is “any type of digital unit that is used as a medium of exchange or a form … Virtual currency shall be broadly construed to include digital units of exchange that have a centralized repository …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followInternal Control System Components
… whether the Workers’ Compensation Board’s management of its internal control system appropriately addresses all five … institute a comprehensive system of internal control over its operations. The Division of the Budget’s Budget Policy … Board has recently made significant improvements to its internal control system and, as a result, the current …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsCompliance With Payment Card Industry Standards (Follow-Up)
… included in our initial audit report, Compliance With Payment Card Industry Standards ( 2015-S-65 ). Background Our … of New York (SUNY) schools are in compliance with Payment Card Industry (PCI) standards and whether SUNY System … of Interest State University of New York: Compliance With Payment Card Industry Standards ( 2015-S-65 ) …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/compliance-payment-card-industry-standards-followOversight of Selected Aspects of Traffic Controls
… Transportation (Department) is monitoring and evaluating traffic flow at intersections and whether the Department took action to improve safe traffic and pedestrian flow at intersections. The audit … efficient movement of pedestrians, goods, and vehicular traffic on the streets, highways, bridges, and waterways of …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendants in Elaborate Multi-Million Dollar Bid-Rigging Case Involving Public Contracts
… 341, also known as New York State’s Donnelly Act. Nelson Rivera, former Chief Information Officer for Monroe County … he may never again serve as a New York public employee. Rivera also gave up his government pension and disgorged all … pension totaling $36,241.26 after mandatory withholdings. Rivera paid an additional $25,000.00 fine to New York State. …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendants-elaborate-multi-million-dollarIX.12.O Refunds – IX. Federal Grants
… To minimize the state’s interest liability and pursuant to Section 121 of the State Finance Law, agencies are directed … from which such payments were made. See Chapter VII, Section 3 - Refund of Appropriation/AP Adjustment Vouchers and Section 8.A - Accounting for Federal Refunds of this Chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… claims auditor could not complete the approval and price verification steps of the claims audit process. This weakness …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… Union Free School District (District) Board of Education (Board) and District officials properly manage … – June 30, 2024 Understanding the Program A key measure of a school district’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mSouthwestern Central School District – Claims Audit (2025M-34)
… (District) Board of Education’s (Board) appointed claims auditor properly audit claims prior to payment? Audit Period … a school district before they are paid or appoint a claims auditor to assume the board’s powers and duties to audit and … sufficient supporting documentation to allow the claims auditor to determine whether the claim was a valid legal …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34