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Opinion 2005-2
… firemanic duties. You ask whether a volunteer fire department may expend foreign fire insurance tax monies to reimburse active members of the department for mileage expenses incurred in performing … Whether a volunteer fire department may expend foreign fire insurance tax monies to …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Copiague Fire District– Mechanic Shop Operations (2021M-93)
… complete report - pdf] Audit Objective Determine whether the Copiague Fire District (District) Board of Fire Commissioners (Board) and District officials adequately monitored the mechanic … Determine whether the Copiague Fire District District Board of Fire Commissioners Board and District officials adequately …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Cold Spring Harbor Central School District , Glen Cove … District , Valley Stream Union Free School District #24 and the York Central School District . State Comptroller …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2Town of Gorham – Procurement (2024M-7)
… report – pdf] Audit Objective Determine whether Town of Gorham (Town) officials made procurements in accordance with Town policy, statutory requirements and good business practices. Key Findings Town officials did not … Determine whether Town of Gorham Town officials made procurements in accordance with …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7State Agencies Bulletin No. 1196
… Purpose To notify agencies of the 2012 processing schedule for AC-230s (Report of Check … payroll checks should not be returned to OSC if either of the following situations apply: The employee is still … To notify agencies of the 2012 processing schedule for AC230s Report of Check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1196-schedule-submitting-2012-returned-checksOperational Advisory No. 7
… Subject: Update SFS – Agency Contact Data Guidance: The purpose of this advisory is to request each Business Unit review the address and telephone number in SFS. SFS has address and phone …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateComptroller DiNapoli's Legislative Program
… (Solages) – Requires a public listing of certain emergency and exempted contracts, which are otherwise subject to the approval of the State Comptroller. 2025: Passed by the Assembly Prohibits … Archived Legislation items from the 202324 Session proposed by Comptroller DiNapoli to …
https://www.osc.ny.gov/legislationTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… complete report – pdf] Audit Objective Determine whether the Town of Plymouth (Town) Town Board (Board) authorized disbursements that were properly supported and for appropriate purposes and effectively managed the … Determine whether the Town of Plymouth Town Town Board Board authorized …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementVillage of Leicester – Financial Management (2025M-7)
… [read complete report – pdf] Audit Objective Did the Village of Leicester (Village) Board of Trustees (Board) … balance, which represents the difference between revenues and expenditures accumulated over time. Maintaining a … The Board did not effectively manage the Villages fund …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Cheektowaga Central School District - Capital Project Management (2022M-90)
… complete report – pdf] Audit Objective Determine whether the Cheektowaga Central School District (District) Board of Education (Board) and District officials provided sufficient oversight and … Determine whether the Cheektowaga Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Town of Chemung – Conflict of Interest (2022M-176)
… report – pdf] Audit Objective Determine whether any Town of Chemung (Town) officials had prohibited interests in Town … contracts. Key Findings Two Board members are the owners of two separate auto service corporations which provided … qualified as a contract with the Town. As sole owners of the auto service corporations, the Board members were …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176State Agencies Bulletin No. 1986
… Background The Memorandum of Agreements (MOAs) between the State of New York, OMH, CSEA, PEF, and the New York State Correctional Officers and Police Benevolent Association … of the parties. The overtime factor used by the New York State Payroll System (PayServ) for affected employees at OMH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1986-pilot-program-establishing-temporary-overtime-rate-employees-certainMedicaid Overpayments for Certain Medicare Part C Claims (2013-S-35), 90-Day Response
We conducted an audit of the Department of Health (Department) to determine if Medicaid overpaid Medicare Part C claims on behalf of Medicaid recipients enrolle
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s35-response.pdfMedicaid Overpayments for Certain Medicare Part C Claims (2013-S-35)
We conducted an audit of the Department of Health (Department) to determine if Medicaid overpaid Medicare Part C claims on behalf of Medicaid recipients enrolle
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s35.pdfAn Economic Snapshot of Queens - May 2018
Queens is the largest in size of the five boroughs that make up New York City and the second most populous.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2019.pdfLeaves of Absence – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1522/leaves-absenceOversight of Industrial Hemp (2018-S-32)
To determine whether the Department of Agriculture and Markets (Department) is adequately administering the Industrial Hemp Agricultural Research Pilot ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s32.pdfTier 2, 3, 5 and 6 Death Benefits – New Career Plan
… between two death benefits. If you chose death benefit one and you die while in active service, your beneficiary will be … of the two death benefits; if you die after retirement, and meet the eligibility criteria, your beneficiary will … would receive a benefit equal to two years of your salary; and if you die after three or more years of service, your …
https://www.osc.ny.gov/retirement/publications/1515/tier-2-3-5-and-6-death-benefitsResponsiveness to Noise Complaints Related to Construction Projects (Follow-Up)
… Objective To determine the extent of implementation of the recommendations in our initial audit report, … To determine the extent of implementation of the recommendations in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-construction-projects-followAccrued Payments and Leave Credits – When Employees Retire
… The Accrued Payments and Leave Credits page provides an online form which allows you to electronically submit final payment and service information quickly and easily. After you have made final payments to the employee and submitted your monthly report with these …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/accrued-payments-and-leave-credits