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Compliance With Executive Order 95 (Open Data) (Follow-Up)
… established an online Open Data Website ( Open Data ) for the collection and public dissemination of publishable … and make such data freely available in accessible formats for public use. Publishable State data should include … its publishable State data, along with a proposed schedule for making the data available on Open Data. Established in …
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-followSales Tax Vendor Registration Practices
… June 1, 2018 to August 5, 2020, as well as applications for sales tax registration received by the Department from … 20, 2020. About the Program The Department is responsible for administering more than 40 State and local taxes, … and require vendors that make these sales to register for a Certificate of Authority (COA), collect the tax from …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesOversight of New York State Forest Tax Programs (Follow-Up)
… Tax Law 480a – a tax incentive program (480a Program) for qualifying private forest landowners. The Department of … (Department) has general oversight responsibility for the 480a Program, which is executed by its Central Office … local tax reductions – and lesser qualifying standards – for over 45 years. While the requirements are less stringent, …
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)
… The Department of Health (Department) is responsible for setting the monthly Medicaid managed care premium rates, … administrative costs of managed care organizations (MCOs). For this purpose, the Department relies on financial data … than $18.9 million in mainstream managed care premiums for the State fiscal year 2014-15 due to a flaw in the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/mainstream-managed-care-organizations-administrative-costs-used-premium-rate-setting-followState Agencies Bulletin No. 2093
… , provides employee earnings by Dept ID for the calendar year entered. If the query returns multiple rows for an employee, earnings from each row must be combined, … the “two-year look back” salary. When the query prompts for: Calendar Year - Enter 2021. Minimum Elect Date - Enter …
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
… Wage and Tax Statements (past 10 years of W-2s) Update Email Address(es) Direct deposit enrollment and account … gain access to NYS Payroll Online beginning Monday, 04/05/2021. Eligibility Criteria To be eligible, employees must be … employees of their government issued NY.gov account login credentials and of their access to NYSPO. After …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1908-nys-payroll-online-rollout-all-state-employeesCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… bylaws and seven-member Board. The Board is responsible for managing the Department’s financial activities. The Treasurer is responsible for maintaining custody of, disbursing, depositing and accounting for the Department’s financial activities and preparing …
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)
… the Audit Area The City Council (Council) is responsible for managing and controlling the City’s financial operations … mismanagement, waste and fraud. The Mayor is responsible for overseeing all City departments, including the Finance … The Commissioner of Finance (Commissioner) is responsible for keeping proper books of account and providing regular and …
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)
… act legislation, city charters or other applicable laws, for the period January 1, 2014 through October 5, 2016. … recipients. The statewide FFI tax money disbursed by DFS for 2014 through June 2016 (excluding NYC) totaled … totaled $610,848 for the audit period. Buffalo paid $26,180 in FFI tax money during our audit period to a …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5CUNY Bulletin No. CU-703
… affected. Background In October of 2020, NYCTRS submitted a request to both OSC and CUNY for the creation of retirement … update the employees’ General Deduction page in accordance with the information provided by NYCTRS. Entering and … the employee is enrolled in NYCTRS (Plan 7S) as "Elect" on the retirement plan page prior to adding the arrears …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-703-new-retirement-arrears-deduction-codes-members-new-yorkState Comptroller DiNapoli Releases Municipal & School Audits
… funds were returned, the funds were not available for the district’s use Eastern Suffolk Board of Cooperative … network user accounts that were not needed or logged in to for at least six months. South Kortright Central School … their claims audit process, did not verify that requests for proposals were solicited for seven professional service …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0NYS Comptroller DiNapoli Announces Coal Investments Under Review
… DiNapoli said. “We are assessing minimum standards for transition readiness at coal mining companies first, … to move away from its reliance on thermal coal mining for profits, we may divest our holdings in that company.” The … in power plants to produce electricity either directly for industries or to supply power grids. DiNapoli wrote the …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewLake Mohegan Fire District – Procurement (2026M-31)
… commissioners and its officials should seek competition for goods and services to help guard against favoritism, … to competitive bidding, or obtain competitive bids for 10 purchases totaling $4.7 million as required in GML and the District’s procurement policy. Issue requests for proposals (RFPs) or use any other competitive process …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/10/lake-mohegan-fire-district-procurement-2026m-31Greenburgh Paramedic Supervisor Accused of Forging Certifications, Keeping Student Fees
… numerous felonies in relation to his alleged forgery of 22 medical certification cards and unlawful retention of certification … that he conducted with members of Greenburgh's Emergency Medical Services, and others. From on or about between May …
https://www.osc.ny.gov/press/releases/2026/05/greenburgh-paramedic-supervisor-accused-forging-certifications-keeping-student-feesOpinion 92-20
… issues discussed in the opinion. FEES -- Imposition of (for concerts held on county fairgrounds) LICENSING AND … POWERS -- County fairs (imposition of licensing fee) NOT-FOR-PROFIT CORPORATION LAW, §1409(k); TOWN LAW, §§136, 137: A town may not impose a licensing fee for concerts to be held on county fairgrounds during the …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… opinion. AMBULANCE SERVICES -- Fees (imposition of fees for services of an emergency rescue and first aid squad) LOCAL LAWS -- Fees (for services of emergency rescue and first aid squad) -- Pre-emption (fees for services of emergency rescue and first aid squad) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Opinion 2000-4
… receive post-separation cash payments of $400 per month for 120 months. You ask, in light of the provisions of … between public employers and public employees is provided for by article 14 of the Civil Service Law (§200 et seq .). … or payments to a fund or insurer to provide an income for retirees or payment to retirees or their beneficiaries, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Terms of Service
… User” shall mean a User enrolling on the Services solely for his/her own personal use. It may include Members and … electronically and securely via OSC's Internet portal for the benefit of OSC and its customers, clients and … NO RESPONSIBILITY FOR THE TIMELINESS, DELETION, MIS-DELIVERY OR FAILURE TO STORE ANY USER COMMUNICATIONS OR …
https://www.osc.ny.gov/online-services/terms-serviceOpinion 88-16
… Sections 5001 and 5002 of the CPLR provide respectively for a payment of interest, in certain cases, from the time a … per annum, except where otherwise provided by statute. 1 For purposes of this opinion, however, we will assume that … partial payments where no other method is provided for or agreed to is the declining balance method ( see …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… Comptroller’s (OSC) audits often identify opportunities for improving operations and governance. They can also … of your perspective on our findings and recommendations. For select statewide audits, you may also receive a draft … in that report. Please note that we do not always ask for or seek a response to the draft global report depending …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plans