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New York State Health Insurance Program: Empire Plan Members With Dual Family Coverage (Follow-Up) (2022-F-13)
To assess the extent of implementation of the two recommendations included in our initial audit report, Empire Plan Members With Dual Family Coverage (Report 2019-S-23).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f13.pdfCompliance With Executive Order 95 (Open Data) (Follow-Up) (2021-F-11)
To determine the extent of implementation of the two recommendations included in our initial audit report, Compliance With Executive Order 95 (Open Data) (Report 2019-S-16 ).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f11.pdfCompliance With Executive Order 95 (Open Data) (Follow-Up) (2022-F-20)
To determine the extent of implementation of the two recommendations included in our initial audit report, Compliance With Executive Order 95 (Open Data) (Report 2020-S-11).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f20.pdfEmpire Plan Members With Dual Family Coverage (Follow-Up) (2022-F-13) 30-Day Response
To assess the extent of implementation of the two recommendations included in our initial audit report, Empire Plan Members With Dual Family Coverage (Report 2019-S-23).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f13-response.pdfCompliance With Executive Order 95 (Open Data) (Follow-Up) (2022-F-6)
To determine the extent of implementation of the two recommendations included in our initial audit report, Compliance with Executive Order 95 (Open Data) (Report 2020-S-36).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f6.pdfCompliance with Executive Order 95 (Open Data) (Follow-Up) (2021-F-29)
To determine the extent of implementation of the two recommendations included in our initial audit report, Compliance With Executive Order 95 (Open Data) (Report 2019-S-65).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f29.pdfTaxes and Your Pension
… are not subject to tax reporting. If You Receive More Than One Pension Payment from NYSLRS NYSLRS administers two retirement systems—the Employees’ Retirement System (ERS) … System (PFRS). It's possible to receive more than one pension payment from one or both systems as a retiree, a …
https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pensionUnified Court System Bulletin No. UCS-109
… 31, 2006 and serve the entire calendar year at more than one statutory salary rate, or those who serve only part of … in calendar year 2006. Note: For judges who had more than one salary rate, determine the number of calendar days served … by the applicable statutory salary rate and round to two (2) decimal places. For judges who had more than one …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-109-2006-year-end-adjustment-judgesUnified Court System Bulletin No. UCS-127
… 31, 2007 and serve the entire calendar year at more than one (1) statutory salary rate, or those who serve only part … in calendar year 2007. Note : For judges who had more than one salary rate, determine the number of calendar days served … by the applicable statutory salary rate and round to two (2) decimal places. For judges who had more than one …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-127-2007-year-end-adjustment-judgesUnified Court System Bulletin No. UCS-141
… 31, 2008 and serve the entire calendar year at more than one (1) statutory salary rate, or judges who serve only part … in calendar year 2008. Note : For judges who had more than one salary rate, determine the number of calendar days served … #2) by the applicable statutory salary rate and round to two (2) decimal places. For judges who had more than one …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-141-2008-year-end-adjustment-judgesOpinion 96-19
… into agreements for the performance among themselves, or one for the other, of their respective functions, powers and … set of bid specifications, a single advertisement in one or more newspapers having circulations covering the area … fire districts only for the purpose of agreements among two or more fire districts. Opinions of this Office which …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Use of Foreign Fire Insurance Tax Money (2017-MS-5)
… the City of Buffalo (Buffalo) and the Buffalo Firefighters Two Percent Fund (Buffalo TPF) [pdf] ; the Syracuse Fire … of Rochester (Rochester) and the Rochester Firefighters Two Percent Committee Inc. (Rochester TPC) [pdf] . Purpose of … Fund Inc.,” which subsequently disbursed the money as one-time cash payments to individuals. Payments to 33 …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Monitoring of Air Quality (Facility Permits and Registrations)
… data indicated that, as of April 2022, there were 8,941 facilities operating under permits or registrations in … maps from 2003, despite having updated data in 2011 (the year the map could have first been updated with U.S. Census Bureau data), resulting in a 10-year data gap. See our interactive maps demonstrating the …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsOpinion 2004-1
… equipment ." [emphasis added]). In 1957, a new subdivision two was added to section 209-b by chapter 849 of the Laws of 1957. Paragraph a of subdivision two provides, inter alia , that the governing board of any … prohibition to subdivision four also amended subdivision one of section 209-b to refer specifically to "emergency …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Opinion 95-3
… all of the net collections therefrom. It also appears that one city within the county imposes a 3% sales tax on utility services and restaurant meals and the two other cities within the county each impose a 3% sales tax … must be allocated to the area of the county outside the two cities which tax these types of transactions in the …
https://www.osc.ny.gov/legal-opinions/opinion-95-3“Unwinding” Continuous Enrollment in Medicaid Presents Coverage and Financial Risks
Increased enrollment in Medicaid is a key reason New York has one of the lowest rates of uninsured individuals in the nation (4.9 percent in 2022, according to the U.S. Census Bureau).
https://www.osc.ny.gov/files/reports/pdf/medicaid-unwinding-financial-plan-risk.pdfDutchess County – Financial Condition (2013M-370)
… 297,000 residents, 20 towns, eight villages and two cities, and covers approximately 802 square miles. As of … Legislature has appropriated $2.8 million to subsidize two enterprise funds in the 2014 proposed budget. Key …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Town of Chemung – Conflict of Interest (2022M-176)
… had prohibited interests in Town contracts. Key Findings Two Board members are the owners of two separate auto service corporations which provided …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… by its bylaws. The Board President (President) and two Board members did not publicly disclose, in writing, … such as tickets or press-numbered receipts, and require two members to count the money and certify the amounts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mSullivan West Central School District – Financial Condition (2014M-40)
… by an elected nine-member Board of Education, operates two schools with approximately 1,200 students. Budgeted … in real property taxes that were higher than necessary. Two reserve fund balances were in excess of the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40