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Opinion 89-36
… requirements either to establish a capital reserve fund for a specific capital improvement or to expend moneys from a capital reserve fund established for a type of capital improvement for a specific improvement, where the authority to issue …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 95-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … CLAIMS -- Audit (officer's statement based on review of documentation) TOWN BOARD -- Powers and Duties (permitting …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 91-39
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of any municipal corporation ... to which any salary ... is attached, except ... an elective public office ..." …
https://www.osc.ny.gov/legal-opinions/opinion-91-39State Agencies Bulletin No. 2091
… Purpose The purpose of this bulletin is to notify agencies of the maximum contribution limits for … TDA plans and provide instructions for entering updates to these plans. Background Pursuant to IRS Regulations, Section 403(b): The regular annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up)
… Objective To determine the extent of implementation of the ten … recipients may have more than one different CIN assigned to them during the time they are in receipt of benefits … recipients with duplicate CINs. Many of the problems were due to incorrect/missing recipient demographic information …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/improper-managed-care-premium-payments-recipients-duplicate-client-identification-numbersComptroller DiNapoli Releases Municipal Audits
… (Cayuga County) The treasurer receives all department funds, prepares and makes all deposits, pays department bills … did not always obtain approval prior to transferring funds in the department’s bank accounts as required. Town of … budgeting practices and the level of unexpended surplus funds, resulting in a significant amount of unexpended …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli, Senator Cooney and Assemblymember Solages Urge Governor to Sign Contract Legislation
… Michaelle C. Solages today urged Governor Kathy Hochul to sign legislation that passed both houses at the end of … of emergency, such as those that were not made transparent to the public during the COVID pandemic, as well as those … at the request of DiNapoli would require a state entity to publicly post contracts that have been exempted from State …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-senator-cooney-and-assemblymember-solages-urge-governor-sign-contractOpinion 88-38
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … statement in lieu of record on a civil appeal, as required by rule 5530 of this chapter, to a fee of two hundred … municipalities would not be exempt from the fees imposed by section 8022. The only statutes which might arguably …
https://www.osc.ny.gov/legal-opinions/opinion-88-38State Agencies Bulletin No. 2185
… is to notify agencies of the maximum contribution limits for employees enrolled in SRA and TDA plans and provide instructions for entering updates to these plans. Background: Pursuant to … annual contribution amount will increase to $23,000 for calendar year 2024. An additional deferment is available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaRockland County – Budget Review (B23-6-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8State Agencies Bulletin No. 2065
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase and a one-time adjustment to … follows: Retroactive Dues Increase 2016-2022 New effective date Old Dues Amount Increase Amount New Dues Amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2065-new-york-state-law-enforcement-officers-union-council-82-afscme-afl-cioState Agencies Bulletin No. 1776
… Plan check box in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. Affected Employees Employees receiving a 2019 … Background Internal Revenue Service (IRS) Instructions for Form W-2 require that the Retirement Plan check box in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1776-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2019State Agencies Bulletin No. 2258
… of this bulletin is to notify agencies of an automatic union dues increase for employees represented by the PBANYS … OSC will automatically increase the biweekly deduction for union dues (Deduction Code 483) from $54.70 to $57.98. Agency … of this bulletin is to notify agencies of an automatic union dues increase for employees represented by the PBANYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2258-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseLivonia Joint Fire District – Audit Follow-Up (2021M-97-F)
… Fire District’s (District) progress, as of September 2024, in implementing our recommendations in the audit report released in September 2021. Background The District is located in …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/01/livonia-joint-fire-district-audit-follow-2021m-97-fState Agencies Bulletin No. 2296
… maximum contribution limits for employees enrolled in the New York State Deferred Compensation Plan for the … yearly contributions amount for Deferred Compensation will increase from $23,000 to $23,500. The catch-up contribution … contribution limit of $34,750. The Deferred Compensation “Retirement Catch-Up” provision, available to employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025State Agencies Bulletin No. 2295
… Purpose: The purpose of this bulletin is to notify agencies of the maximum contribution limits for … TDA plans and provide instructions for entering updates to these plans. Background: Pursuant to IRS Regulations, Section 403(b): The regular annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaPension Payment Calendar
… account on the last business day of each month (indicated by a D on the schedule below). Keep your banking information … the second-to-last business day of each month (indicated by an M on the schedule below). If you have not received your … and secure. Sign up for direct deposit now and get your money sooner. Click here for a PDF of the pension payment …
https://www.osc.ny.gov/retirement/retirees/pension-payment-calendarState Agencies Bulletin No. 2259.1
… to provide agencies with information and new instructions for processing letters received for the outreach and escheatment of uncashed payroll checks for calendar year 2023. Agencies must … to perform certain payee notification requirements: An initial outreach letter will be mailed out in September of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22591-outreach-and-escheatment-2023-uncashed-nys-payroll-checksState Agencies Bulletin No. 2259
… to provide agencies with information and new instructions for processing letters received for the outreach and escheatment of uncashed payroll checks for calendar year 2023. Agencies must … to perform certain payee notification requirements: An initial outreach letter will be mailed out in September of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2259-outreach-and-escheatment-2023-uncashed-nys-payroll-checksMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… of implementation of the 12 recommendations included in our initial audit report, Medicaid Program – Maximizing … administers the Medicaid program. For recipients enrolled in fee-for-service Medicaid, DOH makes payments for services … directly to health care providers. For recipients enrolled in managed care, DOH pays managed care organizations (MCOs) a …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-follow