Search
DiNapoli Announces Sale of $634 Million State of New York General Obligation Bonds
… New York taxpayers a total of approximately $50.2 million on a cash flow basis and $49.7 million on a net present value … said. “Once again, there was significant investor interest in the state’s bonds. The combination of strong market … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-634-million-state-new-york-general-obligation-bondsForensic Audit of Dual Employment Approvals and Conflicts
… worked for a New York State or City agency had approval to do so; were working their required hours at each employer; … circumstances, as well as the ramifications for those who do not comply with the policies. Distribute these policies to … worked for a New York State or City agency had approval to do so were working …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsThe Big Picture – What Every Employer Should Know
… The Retirement and Social Security Law (RSSL) establishes benefits for members and the benefit options employers can choose for their employees. NYSLRS administers those benefits. The RSSL also establishes the overall methodology used to …
https://www.osc.ny.gov/retirement/employers/partnership/big-pictureXV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, please visit the Calendar . Refund of Appropriation Expenditure (AC1286-S) and Report of Monies … continue to be deleted if they reference a purchase order or have budgetary activity as part of fiscal year end …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedLetchworth Central School District - Reserves (2018M-176)
… does not adequately address funding levels resulting in overfunded reserves that are not used. Five reserve funds … necessary and balances are reasonable. Use excess amounts in accordance with statutory requirements and in a manner … and recommendations. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Retirement System Membership – En-Con Police Officers Plan
… paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement … Plan Coverage If you become employed as a police officer in the New York State Department of Environmental Conservation’s Division of Law Enforcement on or after January 1, 1987, coverage in this special plan is …
https://www.osc.ny.gov/retirement/publications/1822/retirement-system-membershipState Comptroller DiNapoli Releases School Audits
… District , Valley Stream Union Free School District #30 and Westhill Central School District . State Comptroller … has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsVillage of Victory – Audit Follow Up (2010M-35-F)
… was to assess the Village’s progress, as of February 2013, in implementing our recommendations in the audit report released in August 2010. Background The … 2009, were approximately $397,000. Results of Review Based on our limited procedures, it appears that the Village has …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fVillage of Harriman – Audit Follow Up (2011M-182-F)
… was to assess the Village’s progress, as of March 2014, in implementing our recommendations in the audit report released in November 2011. Background The … for the 2010-11 fiscal year. Results of Review Based on our limited procedures, it appears that the Village has …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fOpinion 97-7
… the custody of the State for the benefit of the entitled party (see, e.g. In Re Menschefrend's Estate , 283 App Div …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 91-44
… in the opinion. FIRE COMMISSIONERS -- Compensation (health insurance) FIRE DISTRICTS -- Appropriations and Expenditures … percentage of the premium or subscription charges for the coverage (see Civil Service Law, §167[2]; 4 NYCRR 73.3[b]). …
https://www.osc.ny.gov/legal-opinions/opinion-91-44DiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… 32 water systems (10%) had out-of-date ERPs, including 15 that were over a decade old. 33 water systems (10%) had … to water systems when their plans need revisions, it does little to follow-up or provide enforcement if systems … said that an out-of-date plan does not necessarily mean an updated version has not been submitted. They said …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersState Comptroller DiNapoli Releases Audits
… Claims (Follow-Up) (2024-F-26) A recipient’s status in a hospital—inpatient versus outpatient—affects Medicaid’s … services generally costing less. A prior audit, issued in August 2023, identified 34,264 fee-for-service inpatient … and remit the rebate revenue to Civil Service. Based on judgmental samples of 10 manufacturers and 25 drugs, …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsOrdinary Disability – En-Con Police Officers Plan
… disability retirement must be submitted while you are in service or within 90 days from the date you: Are last paid …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-disabilityState Agencies Bulletin No. 1684
… will be mailed to the employee’s home address located in the Modify a Person page in PayServ. OSC will update the Payroll Check Notification Report ( See Bulletin 1683 ) once per week on the PayServ Bulletin Board. The report will show three …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1684-new-form-stop-and-reissue-new-york-state-payroll-checkCUNY Bulletin No. CU-174
… for miscellaneous earnings. Affected Employees Employees in the title of Elevator Mechanic Effective Date(s) Payments … 3/12/03. The new rates and other information are contained in Carmelo Batista, Jr.'s memorandum dated March 25, 2003. … with the Action/Reason of Pay Rt Chg/CRT (Change Rate) on the Job Action Request panel using the effective date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-174-rate-increases-elevator-mechanicsCUNY Bulletin No. CU-185
… for miscellaneous earnings. Affected Employees Employees in the title of Cement Mason Effective Date(s) Increases may … 7/28/03. The new rates and other information are contained in Carmelo Batista, Jr.'s memorandum dated 8/14/2003. Agency … of Pay Rt Chg (Pay Rate Change)/CRT (Change Rate) on the Job Action Request page using the effective date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-185-retroactive-rate-increases-cement-masonOpinion 88-69
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by village … a private volunteer ambulance service with which the town, in which the village is located, also contracts. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… responsible for auditing claims will vary depending on the type of locality. Generally, the governing board is … describes who is generally responsible for auditing claims in each type of locality and what options, if any, are … position. City May be the governing board, if provided for in the city charter City comptroller (for cities governed by …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesVillage of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… 31, 2012. Background The Village of Cuba is located in Allegany County. The Village is governed by an elected … did not maintain the Village’s accounting records in a complete and accurate manner. Specifically, we found … budgets with reasonable estimates for revenues, based on historical information. Periodically review and adjust …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15