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CVS Health – Temporary Holding Account Rebate Revenue
… 1, 2014 through December 31, 2018. About the Program The New York State Health Insurance Program (NYSHIP), …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueEmerging Manager Program
… Our program has also compiled an Emerging Manager Definition and Life Cycle to assist in consistent screening, … strategies, the Fund can continue to meet its pension obligations in the future. Diversify the investment …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerNew York's 529 College Savings Program Turns 20
… Program’s Direct Plan is the largest plan of its kind in the country, our fees are among the lowest in the nation, and we continue to have solid results. We have … Direct Plan disclosure booklet at: http://cdn.unite529.com/jcdn/files/NYD/pdfs/DisclosureBooklet.pdf For more …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20Advanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… June 30, 2015. Background ATC was incorporated June 2000 in the State of New York as a for-profit organization, and is … provide preschool special education services to children with disabilities who are between three and five years of … allocation requirements for expenses relating to multiple programs. Reimbursable costs must be reasonable, necessary, …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualDiNapoli Releases Bond Calendar for Fourth Quarter
… today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their … the month of November. Empire State Developmen t – a bond sale of up to $1.20 billion of tax-exempt and/or taxable … month of December. Long Island Power Authority – a bond sale of up to $675 million in tax-exempt and/or taxable fixed …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-bond-calendar-fourth-quarterComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea Of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … the Attorney General, the Federal Bureau of Investigation, and the United States Attorney's Office for the Northern … disturbing when an elected official abuses the process and steals campaign funds,” said State Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-halfmoon-town-supervisor-stealingOpinion 95-29
… Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when assets are sold to a … TOWN LAW, §§198(12), 202-c: The governing board of a town water district may, subject to a mandatory referendum, sell all the property and facilities of the water district to a public authority and dissolve the …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 99-3
… we have suggested that the word "'relief' signifies the 'removal in whole or in part of any evil or hardship that afflicts body or mind; especially, the partial removal of pain, grief, want, care, anxiety, toil, or … 26, 1999 Emil E. Krentz, Treasurer Wright's Corners Fire Company Exempt Benevolent Association …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Town of Windsor – Capital Project (2025M-52)
… period forward to December 31, 2024 to document the change in Town Supervisors (Supervisor). Understanding the Program … TOV funds are used only for the benefit of residents in the portion of the town outside of the village. Consistent with language set forth in New York State Town Law (Town Law), it has been the view …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52DiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… benefits from the New York State and Local Retirement System and $87,790 in Social Security benefits. “Timothy … continue to hold anyone who seeks to defraud the pension system accountable no matter who or where they are.” … Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations , or by …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityState Police Bulletin No. SP-227
… only if the employee was subsequently returned to the payroll in an eligible bargaining unit prior to the automatic … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. Questions regarding Taxes should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-227-april-1-2022-2-salary-increase-state-police-employees-representedTown of Cato – Supervisor’s Records and Reports (2025M-141)
… our audit period to review the Town’s 2017 through 2024 Annual Financial Report (AFR) filings as of November 6, … sound fiscal decisions, ensuring that the town complies with various laws and maintaining the public’s trust. The … since 2017. 1 While the bookkeeper filed the 2017 AFR in August 2022, it was filed more than four years late. However, …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Unified Court System Bulletin No. UCS-76
… Code of CAL Effective Date(s) Payment will be included in the regular paycheck, dated November 3, 2004 Background … year formula effective at the start of the fiscal year in which February 29 occurred. For example, for Fiscal Year … March 27, 2003 through March 24, 2004. Since the change in payment methodology requires the leap year calculation to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-76-2003-factor-change-adjustment-payment-judgesOpinion 2000-17
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC AUTHORITIES -- Competitive Bidding … engaged by the authority, the authority must solicit bids in accordance with Town Law §197 for the construction of the … categories of estimated construction work to be performed in the aggregate for districts in several towns. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Unified Court System Bulletin No. UCS-337
… be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-337-april-2024-unified-court-system-ucs-longevity-bonus-jloUnified Court System Bulletin No. UCS-323
… be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-323-april-2023-unified-court-system-ucs-longevity-bonus-jloCortland County – Public Water Supplies (2016M-318)
… of Audit The purpose of our audit was to examine the County’s oversight of public water supplies (PWS) for the … January 1, 2015 through May 13, 2016. Background Cortland County is located in the southern tier of New York State and has a population of approximately 48,500. The County is governed by the County Legislature, which is …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… and procedures when approving and administrating the Green Acres Mall and Commons development projects and whether District 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the … by the Board of Education, which includes five members. Green Acres parcels paid $20.6 million in property taxes in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyState Agencies Bulletin No. 1526
… Purpose To remind agency personnel to take steps to safeguard employee information. Affected … Immediately Agency Actions Agency personnel should take appropriate steps to safeguard the NYS EmplID as well as … data in the Payroll System. Agency personnel should take the following steps to protect the data: Treat the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1526-use-new-york-state-employee-id-new-york-state-payroll-systemWestchester County - Financial Condition (2018M-151)
… effectively managed the County's financial condition to ensure the sustainability of current and future … last five years. Financial condition continued to decline in 2017 when it experienced an operating deficit of $32.2 million in the general fund. Cash balances that have declined by 54 percent during the audit period, from …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151