Search
Opinion 89-36
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds … reconstruct or acquire a type of capital improvement. In both cases, compliance with the permissive referendum … such minimum period of maturity . [emphasis added] Thus, in the event the authority to issue obligations for a capital …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 88-38
… in the opinion. FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE … from the filing fees imposed in connection with appeals to the Appellate Divisions and the Court of Appeals. We have … from the filing fees imposed in connection with appeals to the Appellate Divisions and the Court of Appeals. In our …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 95-23
… officer's statement to be based on his or her review of documentary evidence relating to the claim. Such documentary evidence must still be sufficient for the officer … internal controls and procedures identifying the type of documentary evidence that is appropriate for a town officer …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 93-23
… basis by examining the chair's powers and duties in connection with the specific contract. Even if the interest … unless the chair has any of the listed powers or duties in connection with the contract. Although the chair would not have the listed powers or duties in connection with most town electrical contracts (see, e.g., 26 …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Opinion 91-39
… PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (waiver of public salary exceeding statutory limit) PUBLIC … SERVICE LAW, §150; RETIREMENT AND SOCIAL SECURITY LAW, §212: A village trustee who also serves as a town employee, … limitation imposed by Retirement and Social Security Law, §212. If his or her post-retirement salary as trustee would …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Opinion 93-4
… issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (when two-thirds vote required) -- Referendum … issuance of bonds to finance tax certiorari judgments. The resolution authorizing the issuance of the bonds must be … own motion. You ask whether a town board may adopt a bond resolution for the purpose of financing a tax certiorari …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Comptroller DiNapoli Releases Municipal Audits
… office completed audits of the Brookhaven Fire District , Fair Haven Volunteer Fire Department , Town of Ira and the … address remote access to the district’s financial system. Fair Haven Volunteer Fire Department – Board Oversight … office completed audits of the Brookhaven Fire District Fair Haven Volunteer Fire Department Town of Ira and the Lake …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsXI.16 Vendor Responsibility – XI. Procurement and Contract Management
… OVERVIEW This section reminds New York State contracting entities of their legal obligations with respect to determining the responsibility of a business entity (vendor, contractor … This section reminds New York State contracting entities of their legal obligations with respect to determining the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… Objective To assess the extent of implementation of the eight recommendations included in our initial audit … To assess the extent of implementation of the eight recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-followReducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… Recipients Who Are Eligible for Medicare (Report 2021-S-16 ). About the Program DOH administers the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… included in our initial audit report, Medicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Report 2021-S-11 ). About the Program The Department of Health (DOH) administers the … included in our initial audit report Medicaid Program Maximizing Drug Rebates Under the Federal Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-followState Agencies Bulletin No. 2091
… plans. Background Pursuant to IRS Regulations, Section 403(b): The regular annual contribution amount will increase … are affected: Deduction Code Narrative Description 403 CUNY 403(b) Plan 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2185
… plans. Background: Pursuant to IRS Regulations, Section 403(b): The regular annual contribution amount will increase … are affected: Deduction Code Narrative Description 403 CUNY 403(b) Plan 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2258
The purpose of this bulletin is to notify agencies of an automatic union dues increase for employees represented by the PBANYS in the Agency Police Services Unit APSU Bargaining Unit 31
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2258-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseState Agencies Bulletin No. 2259
… in calendar year 2023 are affected. Background: Abandoned Property Law §102 requires uncashed checks become abandoned … be escheated and remitted to the New York State Office of Unclaimed Funds (OUF). Effective Dates: Effective for … in April 2025. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2259-outreach-and-escheatment-2023-uncashed-nys-payroll-checksState Agencies Bulletin No. 2259.1
… in calendar year 2023 are affected. Background: Abandoned Property Law §102 requires uncashed checks become abandoned … be escheated and remitted to the New York State Office of Unclaimed Funds (OUF). Effective Dates: Effective for payroll … in April 2025. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22591-outreach-and-escheatment-2023-uncashed-nys-payroll-checksState Agencies Bulletin No. 2295
… maximum contribution limits for employees enrolled in SRA and TDA plans and provide instructions for entering updates to these plans. … An additional deferment is available to employees age 50 and over. These employees may defer up to $7,500 of age 50 … maximum contribution limits for employees enrolled in SRA and TDA plans and provide instructions for entering updates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2296
… to notify agencies of the following maximum contribution limits for employees enrolled in the New York State Deferred Compensation Plan for the calendar year 2025 Background: Pursuant to IRS IR-2024-285, released on … will update PayServ to reflect the maximum contribution limits for calendar year 2025 and will process the additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025Employee Incentive and Bonus Payments (Follow-Up)
… included in our initial audit report, Erie County Medical Center Corporation: Employee Incentive and Bonus Payments (Report 2016-S-29 ). Background Erie County Medical Center Corporation (ECMCC) is a public benefit … Authorities Law Section 3626 to manage the Erie County Medical Center health network. ECMCC is the only major public …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/employee-incentive-and-bonus-payments-followImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up)
… for Recipients With Duplicate Client Identification Numbers (Report 2018-S-24 ). About the Program The Department … for Recipients With Duplicate Client Identification Numbers Report 2018S24 …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/improper-managed-care-premium-payments-recipients-duplicate-client-identification-numbers