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Opinion 91-5

… 674, mot for rearg den 216 NY 743; cf . NY Const, art 8, §9, which provides that the power of a county which is … against the village's constitutional debt limit. March 27, 1991 Cornelius F. Healy Deputy State Comptroller … …

https://www.osc.ny.gov/legal-opinions/opinion-91-5

Opinion 93-24

… (construction of permanent outdoor competitive sports facility) -- Powers and Duties (construction of permanent outdoor competitive sports facility) PARKS AND RECREATION -- Facilities (construction of outdoor competitive sports facility by fire district) TOWN LAW, §176(14): A fire …

https://www.osc.ny.gov/legal-opinions/opinion-93-24

Opinion 90-23

… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (exclusion from … them for so much of the cost of any public improvement as is required by local law or ordinance to be assessed against … further restricting the powers herein specified of any county, city, town, village or school district to contract …

https://www.osc.ny.gov/legal-opinions/opinion-90-23

Comptroller DiNapoli Releases State Audits

… New York State Comptroller Thomas P. DiNapoli announced today the … program database by ITS staff. Metropolitan Transportation Authority: MTA-NYC Transit Medical Assessment Centers … language limiting the reimbursement of special items. Port Authority of New York and New Jersey: Vehicle and Heavy …

https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-audits

State Agencies Bulletin No. 1961

… plan even if the individual elects not to join or does not contribute to the plan. IRS Regulations require … Yes Note: Contributing to a 457(b) Deferred Compensation does not affect whether the Retirement Plan Checkbox is checked; that …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021

Town of Lewis – Records and Reports (2025M-17)

… Town money, maintaining accounting records and providing financial reports to the Town Board (Board). The Supervisor … ability to manage the Town’s financial condition and make sound financial decisions is limited. In addition, the … to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …

https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17

Medicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State

… care premiums on behalf of members who resided outside of New York. The audit covered the period from July 2017 through … October 2024. About the Program DOH administers New York State’s Medicaid program. Medicaid members must be residents …

https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residing

Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)

… collections were deposited and cash disbursements were for appropriate Company purposes for the period January 1, 2015 through December 31, 2016. … Board of Trustees, elected by the Company’s membership. For 2016, revenues totaled $56,425 and disbursements totaled …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financial

Town of Schroon - Town Hall Expansion Project (2018M-128)

… Key Findings An itemized budget was never prepared for the project outlining the financing sources needed to fund the estimated cost. Accounting records for the project were not maintained throughout the fiscal … We project expenditures will exceed the financing sources for the project by approximately $98,000 (7 percent), …

https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128

Leaves of Absence – State Police Plan

… Since service is usually not credited for any period of time you do not receive earnings, credit is not given for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave taken under the federal Family and Medical Leave Act. …

https://www.osc.ny.gov/retirement/publications/1518/leaves-absence

State Agencies Bulletin No. 2101

… Services announced the 2023 premium rate and the maximum weekly employee contribution for coverage will be 0.455% (0.00455) of employees’ weekly wage. The maximum employee premium deduction for Paid … 2023. Eligibility Criteria Employees with a regular work schedule of 20 hours or more per week are eligible after 26 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2101-2023-new-york-state-paid-family-leave-rate-decrease

State Agencies Bulletin No. 291

… Actions Agencies are required to enter the transactions for deduction code 899, NYS World Trade Center Relief Fund, … using the following effective date and deduction end date for the appropriate cycle. Cycle Effective Date Deduction End … 12/27/2001 12/25/2002 NOTE: There are 27 paychecks in the year 2002 for Administration cycle employees. For …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/291-new-deduction-code-899-new-york-state-nys-world-trade-center-relief-fund

State Agencies Bulletin No. 1982

… The purpose of this bulletin is to inform agencies of the 2022 New York State Paid Family Leave Program rate. Affected … York State Department of Financial Services announced the 2022 premium rate and the maximum weekly employee … employee premium deduction for Paid Family Leave in 2022 will be $423.71 per year. Effective Dates Effective for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increase

State Agencies Bulletin No. 1979

… for members of ORP Tiers 1 through 5 for calendar year 2022. Affected Employees Members of ORP Tiers 1 through 5 are … will increase to $305,000 for calendar year 2022. Effective Dates Effective beginning Administration paychecks dated January 5, 2022 and Institution paychecks dated January 13, 2022. OSC …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5

Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)

… paid by surviving spouses for their health insurance premiums were inaccurate. Two surviving spouses had balances … the records. Establish procedures that help ensure benefit premiums are accurately calculated and payments are verified …

https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143

Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)

Vischer Ferry Volunteer Fire Company Cash Disbursements 2016M245

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016m

Pearl River Fire District – Purchasing (2016M-407)

… State, distinct and separate from the Town of Orangetown in Rockland County. The District is governed by an elected … Ensure that all District officials involved in the procurement process comply with the purchasing policy …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407

Online and Computer-Aided Training – Travel and Conference Expense Management

… may find that it is necessary or cost-advantageous to use online trainings 13 (e.g., webinars and tutorials) and other … the training needs and requirements of their staff. Using online training methods can be a convenient and economical … The Academy for New York State’s Local Officials … Using online training methods can be a convenient and economical …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-training