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Opinion 97-15
… Corp . v County of Suffolk , 71 NY2d 91, 524 NYS2d 8; Con Ed v Town of Red Hook , 60 NY2d 99, 468 NYS2d 596). The … Area Builders Association , supra ; Jancyn , supra ; Con Ed , supra ; see also 1990 Opns St Comp No. 90-39, p 88; …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Comptroller DiNapoli Releases State Audits
… to a Selected Physician (2012-S-35) Auditors found the doctor’s medical records did not meet the minimum standards … were illegible. There was insufficient assurance that the doctor provided appropriate medical care and that services … $15 million for prescription drugs ordered by the doctor were all necessary. Department of Health: Selected …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Opinion 91-12
… This opinion represents the views of the Office of the State Comptroller at the time … that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys derived … to conduct fund raising activities. The village board then has 30 days to take action to prohibit the fund raising …
https://www.osc.ny.gov/legal-opinions/opinion-91-12State Agencies Bulletin No. 1977
… agencies with instructions to update Tier 6 employees’ Savings Plans page due to the two-year look back. Affected … Agencies must adhere to the 2021-2022 Agency Submission Schedule when updating the Retirements Plan panel in … Agencies must adhere to the 2021-2022 Agency Submission Schedule when updating the Savings Plan panel in PayServ to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Comptroller DiNapoli Releases Municipal Audits
… properly monitor the city’s financial operations or take appropriate actions to maintain the city’s fiscal … $244,000 at the end of 2019, and officials had to rely on loans for cash flow. Errors in the 2020 accounting records …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Cayuga County Water and Sewer Authority , Chautauqua Utility District , City of Glen Cove , Town of Minerva , Pine … employees has incompatible duties including generating bills and preparing and recording deposits. Authority …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0Reporting Through Retirement Online – Legacy Reporting
… for enrollment and reporting. If you need your password reset or have technical questions about using the system, you … include headers, footers or totals. Set your font size at 10 or 11 point, but no larger. You may upload your report in … included; however, they are not required Days of Service* 10 A number between 0.00 and 9999999.99 Gross Salary* 10 A …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-through-retirement-onlineAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… did not conduct policy-required site visits in 2023 and 2024. As a result, the Board and AIDA officials did not … million in 2023 and $1 million in 2024, which resulted in late distributions to affected taxing jurisdictions in 2023. … Municipal Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalTown of Cohocton – Procurement (2025M-13)
… practices? Audit Period January 1, 2023 – January 31, 2025 Understanding the Program Generally, municipal purchases …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Services (BOCES) officials properly claim State aid (BOCES aid) on behalf of their component school districts (component …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22State Agencies Bulletin No. 1964
… is to notify agencies of a new process for requesting a stop payment for a replacement, reversal, or exchange of a … through the Uncashed NYS Payroll Checks mailbox for a stop payment, replacement, reversal, or exchange of a NYS … process, state agencies must submit a payroll check stop payment, replacement, reversal, or exchange request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1964-new-process-request-stop-payment-replacement-reversal-or-exchange-newState Agencies Bulletin No. 2007
… retirement contributions, garnishments and federal levies. Tax Information The LLS payment is supplemental taxable … will be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumDivision of Housing and Community Renewal Bulletin No. DH-113
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … dated 04/28/2021 (Administration Pay Period 1L). Due to the issues surrounding COVID-19, OSC will process this … 001-032) and NS positions (Grade 600), which are equated to a grade (Grade 001-032), are eligible for the April 2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-113-april-2021-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 1897
… on the April LLS payment cycle even if the employee does not receive the April 2021 LLS payment due to an … employees in NS positions where the equated grade does not appear on the Position Data page. Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1897-april-2021-civil-service-employees-association-csea-longevity-lump-sumComptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… ("Value"), located at 257 Broadway in Lynbrook, New York, for allegedly defrauding the New York State Medicaid program … Goldin on two counts of Offering a False Instrument for Filing in the First Degree. Value, the corporation, will be … The audit investigation was led by Auditor-Investigator Edgar Romero, with the support of Senior Auditor-Investigator …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyOpinion 90-36
… and 37(1) of the Town Law which require that "all sums of money received and collected [by the tax collecting officer] … Hun, at 260) and the agent wrote in pencil on the checks when they were severally to be presented for payment. In … (UCC, §3-114[2]). The fact that a check is postdated does not affect its negotiability (UCC, §3-114[1]); People v …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Accounts Payable Advisory No. 50
… the Appropriate Payment Terms Guidance: An early payment discount is an incentive (in the form of a reduction of the invoice amount) offered by a vendor to an agency for making a payment before it is due. Every agency should … in place to ensure accounts payable staff take the maximum discount rate offered by a vendor whenever a discount is …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsSchalmont Central School District – Financial Condition Management (2018M-15)
… of our audit was to determine whether District officials effectively managed fund balance for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Chenango Valley Central School District -- Budget Review (B18-4-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … Chapter 260 of the Laws of 2008 authorizes the District to issue debt totaling $3.5 million to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Receiving Your Benefit and Filing Your Option Election – Article 14 Benefits
… Receiving Your Benefit At retirement, you must decide how you want your retirement … provide for a possible payment to a designated beneficiary after your death. Filing Your Option Election You must file … form (unless notified otherwise, as in the case of disability retirement) before the first day of the month …
https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-election