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Opinion 2004-8
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (reserve fund for) LOCAL LAWS -- Municipal … corporations to establish "insurance reserve funds", does not provide authority for a reserve fund for self-funded …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 89-26
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure (applicability to fire districts) … is authorized to promulgate a form of annual statement of financial disclosure for its officers and employees, but if … or employees of the fire district complete and file annual financial disclosure statements. You ask whether fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-26State Comptroller DiNapoli Statement on Selection of Corey Johnson as New York City Council Speaker
… for all New Yorkers. I look forward to working with Mayor de Blasio, the Speaker and all the new members of the …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-statement-selection-corey-johnson-new-york-city-council-speakerOpinion 2000-20
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (membership … of volunteer firefighters museum) HISTORIC PRESERVATION -- Fire Districts (authority to become member of volunteer … museum) TOWN LAW §176(10), (13), (14), (21), (25): A fire district may expend monies to become a member of a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… of these transfers are authorized in the Article VII language bills each year as part of the Enacted budget. The … SFS. Appropriated Transfers are always authorized in the language of an appropriation and are originated by the State … journal entry chartstring. The fund affiliate used in each line will be the fund used in the opposite accounting entry, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersXII.10 Special Considerations – XII. Expenditures
… This section will provide Business Units with guidance on special circumstances related to expenditures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10-special-considerationsXVI.3.E The Reporting Entity – XVI. Financial Reporting
… Operating Corporation Roswell Park Cancer Institute State Insurance Fund State of New York Mortgage Agency State University of New York Foundations and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityMandatory Membership – Membership and Enrollment
… 27, 1976, membership is mandatory for: Employees who work in full-time, permanent 12-month ERS positions. They must … date of hire. Minimum earnings for mandatory membership in Tiers 1 and 2 were required. Before April 1, 1967, the … at least $1,500. Employer Failure to Enroll Employee in NYSLRS If you fail to enroll an employee who is required …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/mandatory-membershipCUNY Bulletin No. CU-769
… Purpose: The purpose of this bulletin is to notify agencies of health benefit rate changes. Affected … must notify affected employees of the changes communicated to agencies in the July 5, 2023, memo sent from the City of … Questions regarding this bulletin should be directed to the University Director of Employee Benefits at CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-769-city-new-york-health-benefit-rate-changesCUNY Bulletin No. CU-770
… Purpose: The purpose of this bulletin is to notify agencies of health benefit rate changes. Affected … must notify affected employees of the changes communicated to agencies in the September 2023 memo sent from the City of … Questions regarding this bulletin should be directed to the University Director of Employee Benefits at CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-770-city-new-york-health-benefit-rate-changesCUNY Bulletin No. CU-780
… Purpose: The purpose of this bulletin is to notify agencies of health benefit rate changes. Affected … must notify affected employees of the changes communicated to agencies in the January 2024 memo sent from the City of … Questions regarding this bulletin should be directed to the University Director of Employee Benefits at CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-780-city-new-york-health-benefit-rate-changesState Agencies Bulletin No. 2241
… Employees in management or confidential positions who are members of OMCE are affected. Background: The dues … to the hiring rate of grade 622 then the lower dues rate will be taken. If the salary is above the hiring rate of grade 622 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employeesCUNY Bulletin No. CU-791
… Purpose: The purpose of this bulletin is to notify agencies of health benefit rate changes. Affected … Questions regarding this bulletin should be directed to the University Director of Employee Benefits at CUNY … The purpose of this bulletin is to notify agencies of health benefit rate changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-791-city-new-york-health-benefit-rate-changesMedicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… by this audit. Formally assess the payments we did not test and determine the extent to which Davis Ethical …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/medicaid-program-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyCUNY Bulletin No. CU-838
… CUNY employees with health insurance coverage through the City of New York Employee Benefits Program are affected. … in paychecks dated July 24, 2025, for Institution Current and August 7, 2025, for Institution Lag employees. … health insurance rate changes as requested by the City of New York, Office of Labor Relations. Agency Actions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-838-city-new-york-health-benefit-rate-changesCUNY Bulletin No. CU-799
… Purpose: The purpose of this bulletin is to notify agencies of health benefit rate changes. Affected … Questions regarding this bulletin should be directed to the University Director of Employee Benefits at CUNY … The purpose of this bulletin is to notify agencies of health benefit rate changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-799-city-new-york-health-benefit-rate-changesExamination of Sealed Records
… DiNapoli's Legislative Program Legislative Session 2023-2024: Examination of Sealed Records – S.9729 (Hoylman-Sigal) …
https://www.osc.ny.gov/legislation/examination-sealed-recordsNewcomb Central School District - Claims Audit (2023M-159)
… District (District) claims were properly audited prior to payment. Key Findings District claims were not properly … State Education Law (Education Law) Section 1724 prior to payment. We reviewed 90 claims totaling $1.3 million and … payment. Because claims were not properly audited prior to payment, there is an increased risk that improper or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159State Agencies Bulletin No. 287
… trip sheets or expense forms. Written records made at or near the time the expense was incurred should be maintained …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001Islip Fire District – Capital Assets (2020M-3)
… Determine whether District officials maintain and monitor accurate inventory records to safeguard District … and control procedures to safeguard assets. Actively monitor asset records to ensure they are accurate and … Determine whether District officials maintain and monitor accurate inventory records to safeguard District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3