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Town of Marathon – Transparency of Fiscal Activities (S9-25-21)
… and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). In addition, as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21City of Mechanicville – Procurement (2025M-60)
… Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60State Agencies Bulletin No. 2375
… in this bulletin. As part of OSC’s annual uncashed payroll check outreach, any paychecks issued in 2024 that are … on the employee’s 2025 W-2 (Wage and Tax Statement). NYS payroll checks or direct deposits stopped or reversed with no … for AC-230 processing, agencies are reminded that payroll checks must not be held or returned to OSC if either …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2375-schedule-submitting-2025-year-end-returned-checksDiNapoli: Lax Oversight of Medicaid Payments Behind $700 Million in Improper Payments
… Managed Long-Term Care (MLTC) costs for individuals who no longer qualified for the program, according to an … Maximus Health Services Inc. to assess whether individuals who voluntarily enroll meet the MLTC criteria. MLTC plans … eligibility and their processes for removing members who no longer qualified for MLTC. In one example, Medicaid …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-lax-oversight-medicaid-payments-behind-700-million-improper-paymentsState Agencies Bulletin No. 1859
… Purpose The purpose of this bulletin is to notify agencies of the 2020 Year End processing schedule for AC-230s (Report … in time to be reflected on the employee’s 2020 W-2 (Wage and Tax Statement). Processing Rules for Returning …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1859-schedule-submitting-2020-year-end-returned-checksState Agencies Bulletin No. 2070
… PayServ or the check will be exchanged to the appropriate party. If any additional funds are due to the employee once …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2070-process-change-ac-230-check-reversals-and-ac-1476-check-exchangesXI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… Overview This section outlines the process and documentation requirements for purchase order submittals subject to OSC approval. Purchase orders created by State agencies that serve as the … This section outlines the process and documentation requirements for purchase order …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewTown of Catharine – Transparency of Fiscal Activities (S9-25-26)
… and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law).In addition, the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26Oversight of the Community Based Residential Program for Released Individuals
… State, CBRP services are not available. Key Findings DOCCS does not have a formal process for identifying incarcerated … the three meals per day required by the contract. DOCCS does not have a clear process for documenting individuals’ … goals. The system DOCCS uses to track program information does not have a clear way of differentiating CBRP enrollment …
https://www.osc.ny.gov/state-agencies/audits/2026/06/04/oversight-community-based-residential-program-released-individualsOpinion 96-8
… of fees pursuant to General Municipal Law, §99-l[1][a] for handling violations of toll collection regulations … of fees pursuant to General Municipal Law, §99-l[1][a] for handling cases which result in default judgments) STATE … of fees pursuant to General Municipal Law, §99-l[1][a] for handling violations of toll collection regulations …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 95-8
… benefit of the claiming authority or agent, or any third party. Consequently, we believe it is clear that these funds …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Opinion 2000-14
… prior to retirement; there would be no fiscal obligation for the school district to provide payments into the program … a percentage of pay, into a "tax deferred annuity program" for its teachers. Under the program, all school district … prior to retirement. There would be no "fiscal obligation" for the school district to provide payments into the program …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 91-52
… This opinion represents the views of the Office of the State Comptroller at the time … residents); (requiring apprenticeship training program as pre-condition to) -- Bids (restricting bids only to …
https://www.osc.ny.gov/legal-opinions/opinion-91-52State Agencies Bulletin No. 1505
… remains in the lower graded position for at least six (6) full pay periods; and The promotion was temporary and the … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add … Reduction in Work Schedule (VRWS) on 09/30/16 receive the full LLS payment amount based on the employee’s increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1505-october-2016-civil-service-employees-association-csea-longevity-lumpOpinion 90-62
… -- Removal (of elected official physically unable to perform the duties of office) SUPERINTENDENT OF HIGHWAYS -- Removal (physical inability to perform duties) PUBLIC OFFICERS LAW, §§30, 36; TOWN LAW, … town superintendent of highways who is physically unable to perform the duties of his office is entitled to continue …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Opinion 2003-7
… or recreational facilities to meet the needs generated by new subdivisions (see, e.g., 1991 Opns St Comp No. 91-36, p …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 88-57
… from rent increases in rent controlled apartments in New York City, stating that: "...'the standards of equal …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Opinion 88-7
… included as a revenue for the succeeding year, or together with the funds already appropriated, applied for the purposes …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Opinion 98-20
… may not include training requirements inconsistent with the provision of General Municipal Law, §209-c which, as …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 2000-21
… by an act of the State Legislature (see, e.g., City of New York v Village of Lawrence , 250 NY 429), we believe the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21