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Opinion 93-27
… opinion. LOCAL LAWS -- Taxes and Assessments (superseding sales tax provisions) SALES TAX -- Use (for reduction of townwide taxes within town … the town all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce … Whether the Town of Cheektowaga may use its share of county sales tax revenues to reduce the townwide general fund tax …
https://www.osc.ny.gov/legal-opinions/opinion-93-27TotalEnergies Offshore Wind Letter
As Trustee of the New York State Common Retirement Fund (Fund), one of the largest public pension funds in the United States, which holds and invests the assets of the New York State and Local Retirement System on behalf of its 1.2 million members, retirees, and beneficiaries, and as an investor in
https://www.osc.ny.gov/files/common-retirement-fund/pdf/totalenergies-offshore-wind-letter-050626.pdfOpinion 91-59
… -- Exempt Volunteer Firemen's Benevolent Association (need to be member of association to receive benefits); (use of money for retirement and death … of Hicksville may expend foreign fire insurance tax moneys to provide death benefits to family members of deceased …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Comptroller DiNapoli Releases Municipal Audits
… audits of the Forestburgh Fire District , City of Glen Cove , Spencer Volunteer Fire Company and the … filed with the Comptroller’s office since 2012. City of Glen Cove – Budget Review (Nassau County) City officials are … completed audits of the Forestburgh Fire District City of Glen Cove Spencer Volunteer Fire Company and the Watervliet …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0Security Over Electronic Protected Health Information (Follow-Up)
… Purpose To determine the extent of implementation of the four … a highly developed information security program to protect the electronic protected health information (ePHI) … our testing, we found the Institute had taken many steps to safeguard its ePHI and meet Health Insurance Portability …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/security-over-electronic-protected-health-information-followContracts for Personal and Miscellaneous Services (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/contracts-personal-and-miscellaneous-services-followOverpayments for Medicare Part C Coinsurance Charges (Follow-Up)
… included in our initial audit report, Overpayments for Medicare Part C Coinsurance Charges (2011-S-33). Background Our … Medicaid made inappropriate payments to medical providers for services rendered to Medicaid recipients enrolled in a … included in our initial audit report Overpayments for Medicare Part C Coinsurance Charges …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/overpayments-medicare-part-c-coinsurance-charges-followSUNY Bulletin No. SU-140
… the new Deduction Code 536 . Affected Employees Employees in Bargaining Unit 08 represented by United University … Company for a personal line of insurance products (auto, home, renters) for their members. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-140-new-deduction-code-536-liberty-mutual-insuranceState Police Bulletin No. SP-152
… Purpose To notify agencies of new voluntary deduction code 481, NYS Troopers PBA Signal 30 Fund, established for members of the New York State Troopers Police Benevolent Association … To notify agencies of new voluntary deduction code 481 NYS Troopers PBA Signal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-152-new-deduction-code-481-nys-troopers-pba-signal-30-fundPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… 2021-S-9 ). About the Program The Office for People with Developmental Disabilities (OPWDD) is responsible for coordinating services for individuals with intellectual and developmental disabilities (IDD). People with IDD face significant health issues making them more …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followConclusion – Travel and Conference Expense Management
… operations. The final control discussed in this guide is the audit of travel and conference expenses. The auditing body or official must be familiar with travel and conference …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… [read complete report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our … District – Board Oversight (2024M-29), released in May 2024. The audit determined that: The Board of Fire … Fire District Board Oversight 2024M29 released in May 2024 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fFinancial Toolkit for Local Officials
… Local government and school district leaders are faced with …
https://www.osc.ny.gov/local-government/financial-toolkitNew York City Airport Lease
… were made. The Port Authority has not used the Aqueduct Parcel, a 26-acre parking lot adjacent to the Aqueduct race … from using (or permitting the use of) the Aqueduct Parcel for any purpose other than employee and long-term … Under the terms of the lease, if the entire Aqueduct Parcel was not used for the purpose required by the lease, …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseState Agencies Bulletin No. 1323
… of the new voluntary deduction codes 553 PEF AFLAC Accident Indemnity and 554 PEF AFLAC Cancer Care established … of the new voluntary deduction codes 553 PEF AFLAC Accident Indemnity and 554 PEF AFLAC Cancer Care established …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1323-new-deduction-codes-553-pef-aflac-accident-indemnity-and-554-pef-aflacElectronic Documents Submission System (EDSS)
… Rico and Virgin Islands 1-866-370-4672 Local Within the Albany, NY area: 518-408-4672 Email ITServiceDesk@osc.ny.gov Mail … the State Comptroller Bureau of Contracts 110 State Street Albany, NY 12236 …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssCUNY Bulletin No. CU-531
… Purpose To inform agencies of the new flat rate deduction codes that will be used to … and Social Security tax deficiencies for City University of New York (CUNY) employees. Affected Employees CUNY … To inform agencies of the new flat rate deduction codes that will be used to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-531-new-deduction-codes-580-city-university-new-york-medicareEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… for Special Items for the Period January 1, 2012 Through June 30, 2012 (Report 2012-S-132). Background The New York … for special items. For the period January 1, 2012 through June 30, 2012, Empire paid over $71 million for 38,381 claims … during the six-month period January 1, 2012 through June 30, 2012, Empire made a net overpayment of $391,894 on …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… Mount Vernon did not have adequate financial information for the effective management and fiscal oversight of city … recommendations, and we will continue to provide guidance for a more transparent financial account of the city’s … adequate policies and procedures, lacking formal guidance for interim financial reporting, budget transfers and fund …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesDiNapoli: Fix Delays With Child Support Payments
… New York had the nation's second-highest balance of undistributed child support collections (UDC), totaling approximately $59 million at the end of federal fiscal year 2016, according to an audit … New York had the nations secondhighest balance of undistributed child …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-payments