Search
Opinion 88-72
… or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- Establishment (of town … a town sewer district within the county district. This is in reply to your inquiry regarding the formation of a town … a town sewer district that would connect with facilities in a nearby city. You ask whether it is permissible for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-72DiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… Rochester woman, pleaded guilty to stealing $12,973 in state pension payments sent to her mother, whose death had … State Comptroller’s Office and the New York State Police in this investigation that assisted in today’s resolution. The Monroe County District Attorney’s …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullV.3.E Programs – V. Chart of Accounts (COA) Governance
… set of recognizable objectives. Information captured in Program relates directly to Appropriation Bill Copy. … will be able to access the complete list of Program codes in the SFS. This also supports the ability to suballocate, … The Program ChartField is five alphanumeric characters in length. Numeric Program codes will capture all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsState Agencies Bulletin No. 2229
… Pay Mid-Hudson. Affected Employees: Seasonal employees in Administrative Services Unit (BU02), Operational Services … Scientific, and Technical Services Unit (BU05) and in a seasonal position designated Management Confidential … effective for payments processed with an effective date in Fiscal Year 2024-2025. Eligibility Criteria: Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2229-fiscal-year-2024-2025-increase-seasonal-location-pay-and-seasonalMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… the implementation status of the 11 recommendations made in our initial audit report, Medicaid Managed Care … been excluded or terminated from the Medicaid program. In addition, MCOs are required to have effective compliance … that only eligible health care providers participate in Medicaid. We issued our initial audit report on July 15, …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Compliance With Executive Order … by the Executive). EO 95 implementation was phased in beginning in March 2013, with covered entities required to be in full … of implementation of the two recommendations included in our initial audit report Compliance With Executive Order …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Compliance with Executive Order … by the Executive). EO 95 implementation was phased in beginning in March 2013, with covered entities required to be in full … of implementation of the three recommendations included in our initial audit report Compliance with Executive Order …
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-followSales Tax Vendor Registration Practices
… tax vendors, including those with no physical presence in the State, have done so. The audit covered vendors with a … and imposed by localities and range from 3% to 4.875%, and in the Metropolitan Commuter Transportation District at … The use tax is imposed on taxable items or services used in New York when a sales tax has not been paid. Under the …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesReporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Reporting of Community-Based … capacity at its inpatient facilities and provide services in lower-cost, more accessible community-based settings. To … OMH developed the Transformation Reinvestment Plan (Plan) in 2014. The Plan aims to rebalance the agency’s …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/reporting-community-based-services-under-transformation-reinvestment-plan-followOversight of New York State Forest Tax Programs (Follow-Up)
… in our initial audit report, Oversight of New York State Forest Tax Programs (Report 2020-S-51 ). About the Program … of 30.2 million acres comprises almost 19 million acres of forest, which provide many public benefits, including clean air and water, carbon storage, forest products (e.g., timber), jobs, scenic beauty, and …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followMainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up)
… Managed Care Organizations – Administrative Costs Used in Premium Rate Setting ( 2014-S-55 ). Background The … Managed Care Organizations – Administrative Costs Used in Premium Rate Setting ( 2014-S-55 ) … Mainstream Managed Care Organizations Administrative Costs Used in Premium Rate Setting 2014S55 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/mainstream-managed-care-organizations-administrative-costs-used-premium-rate-setting-followUnified Court System Bulletin No. UCS-355
… withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate withholding is 1.95975% for Yonkers residents and 0.50% for Yonkers non-residents. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-355-2025-ucs-blazer-pensionability-changeState Agencies Bulletin No. 2093
… VDC pensionable salary of all jobs, including salary not in PayServ. Employee Contribution Rates Wages Contribution … T6VDCB VDC T6-3-6PCT-ER8PCT Effective Dates Effective in Administration paychecks dated February 1, 2023, and … Submission Schedule when updating the Savings Plan panel in PayServ to affect the February 1, 2023 (Administration) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2093-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Agencies Bulletin No. 1908
… Affected Employees All active state employees enrolled in direct deposit are affected. Background In accordance with Chapter 225 of the laws of 2020, all New York State employees enrolled in direct deposit must be provided with access to electronic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1908-nys-payroll-online-rollout-all-state-employeesState Agencies Bulletin No. 1909
… Affected Employees All Arbitration eligible employees in Bargaining Unit 01 represented by NYSCOPBA are affected. … for employees who have at least one year of service credit in either BU01 or BU21. Please note, there is no 2021 increase in the Hazardous Duty Pay payment amount for Non-Arbitration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1909-april-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… and complete financial records, Provided the Board with adequate financial reports, bank statements, canceled … requires officials to disclose any interests that conflict with official duties. The lack of oversight of financial … of financial operations. Department officials agreed with our recommendations and indicated they have initiated …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mCity of Mechanicville – Financial Oversight (2025M-78)
… to the Office of the New York State Comptroller (OSC) in a timely manner, as required by General Municipal Law … the City’s reporting requirements during our audit period. In addition, the City’s charter provides a general framework … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78Use of Foreign Fire Insurance Tax Money (2017-MS-5)
… our audit was to determine whether FFI tax money was spent in accordance with special act legislation, city charters or … against loss or damage by fire on property located in the State. The insurer will collect and remit the tax … had a process for administering FFI tax money, officials in Buffalo, Syracuse and Yonkers did not always use it …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Comptroller DiNapoli Releases School Audits
… technology (IT) security awareness training to employees. In addition, officials did not restrict user permissions to … which had not yet been approved by district voters. In addition, district officials overestimated appropriations … not perform fuel reconciliations. Auditors found $8,034 in unaccounted-for fuel. In addition, officials did not …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-703
… arrears. Affected Employees CUNY employees enrolled in NYCTRS, Plan Type 7S, who owe NYCTRS arrears are affected. Background In October of 2020, NYCTRS submitted a request to both OSC … Arrears Before Tax) and 647 (NYT Prior Service After Tax) in PayServ. Agency Actions Agencies will receive notification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-703-new-retirement-arrears-deduction-codes-members-new-york