Search
Opinion 91-25
… Municipal Law, §207-a(1) requires a city (other than New York City), town, village or fire district to pay to a …
https://www.osc.ny.gov/legal-opinions/opinion-91-25DiNapoli: Medicaid Audits Find More Than $700 Million in Unnecessary Costs and Overpayments
… DiNapoli today released five audits of the Department of Health’s (DOH) Medicaid program that identified approximately … small businesses can enroll in Medicaid and other health insurance plans. An individual’s Medicaid eligibility and … audits Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-medicaid-audits-find-more-700-million-unnecessary-costs-and-overpaymentsParticipation in the Program – Contribution Stabilization Program
… you must complete and submit a Participation Request form . Forms can be submitted by: Email as an attachment to … How the Program Works page carefully before you submit a form to participate in this program. Withdrawing from the … plus interest; and Submit a Termination Request form. To withdraw from the program, an authorized person from …
https://www.osc.ny.gov/retirement/employers/csp/participation-programCheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… Purpose of Audit The purpose of our audit was to examine the District’s process and procedures over compensation-related payments for the period July 1, 2014 through February 22, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitNew York's 529 College Savings Program Turns 20
… Direct Plan is the largest plan of its kind in the country, our fees are among the lowest in the nation, and we … owners benefit from paying among the lowest fees in the country, and New York taxpayers can deduct annual …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20Cybersecurity Month Phishing
Learn how to recognize and report phishing emails and schemes to protect your municipality from the risk of unauthorized access.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-phishing-10-31-22.pdfRepaying Your NYSLRS Loan after Retirement
… balance. In order to pay back your loans, you must pay the full balance of the loan that was due when you retired in a … pension payments going forward after your loan is paid in full. It may take some time to process your loan payment and … can contact us to request a payoff letter and a payment form to send back with your payment. You can pay by check or …
https://www.osc.ny.gov/retirement/retirees/repaying-your-nyslrs-loan-after-retirementTown of Fort Edward – Payroll and Leave Accruals (2022M-119)
… complete report – pdf] Audit Objective Determine whether the Town of Fort Edward (Town) officials ensured that payroll payments … and leave accrual benefits were not clearly authorized. The Highway Superintendent was incorrectly paid $6,015 in … Determine whether the Town of Fort Edward Town officials ensured that payroll …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Shared Services in Local Government Presentation
This session will discuss the benefits and challenges of establishing cooperative ventures with local government partners, recommended practices and resources to assist you.
https://www.osc.ny.gov/files/local-government/academy/pdf/shared-services-in-local-government-05-26-2021.pdfCoordinated Plan For ERS Tier 3 and 4 Members – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1522Member Contributions
… a member contributes, and how much, depends on their tier . However, exceptions may apply to some members of the … System (PFRS) depending on their retirement plan. Tier 6 ERS and PFRS Tier 6 members are required to contribute a percentage (see … and how much depends on their retirement system and tier …
https://www.osc.ny.gov/retirement/employers/member-contributionsFrequently Asked Questions – Understanding Your Responsibilities: Elected & Appointed Officials
… I’ve never been asked to keep a record of activities (ROA) before. Was I supposed to? When do I have to … or appointed official — not as a private citizen. For example, a testimonial dinner at which you present a formal …
https://www.osc.ny.gov/retirement/members/ea-officials/frequently-asked-questionsCity of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
Determine whether the City of Poughkeepsie Industrial Development Agency (CPIDA) Board properly evaluated and awarded projects and monitored the performance of the businesses that received financial benefits.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/poughkeepsie-2021-168.pdfSt. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
Determine whether the St. Lawrence County Industrial Development Agency (SLCIDA) Board appropriately evaluated projects before approval and subsequently monitored the performance of businesses that received financial benefits.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/st-lawrence-county-ida-2021-151.pdfFairport Central School District - Payroll and Employee Benefits (2023-118)
… accruals. Key Findings District officials generally paid the 33 employees we tested accurately and properly calculated their leave accruals. However, we found one of the five employees that received a retirement incentive … not have been paid $2,000 because they retired prior to the end of the school year, a requirement for this …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… 31, 2015. Background The Town of Guilderland is located in Albany County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Lump Sum Payments – Legacy Reporting
… Retire To ensure your employees receive an accurate and timely pension benefit, you must submit final payment and service information to NYSLRS. After you have made final … unused, unpaid sick leave, vacation, overtime, etc. and submitted your monthly report with these final payments, …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-paymentsAdministration and Monitoring of Financial Assistance to New York City Businesses
… would not occur without NYCIDA’s assistance as well as make a commitment to hire under the HireNYC program, a …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesTown of Lee – Financial Management (2025M-63)
… fund balance is the portion of total fund balance that is not restricted for a particular purpose. Maintaining a … general and highway funds had a total of $8.3 million in fund balance as of December 31, 2024 ($8 million in the … The Board did not effectively manage the general and highway fund balances …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Contact Update and Online Help for Local Officials
… to the correct individuals within organizations in a timely manner. The collected contact information is used … to find a specific contact. Sorting - The list is sorted by Last Name by default. The other available search option is … checkbox to use Municipal postal address. Deselect to add a different mailing address. Save: Save any changes and …
https://www.osc.ny.gov/local-government/resources/contact-update-and-online-help