Search
Opinion 91-23
… itself, giving the language its natural and obvious meaning (McKinney's Statutes, §92). The literal meaning must yield, however, when necessary to give effect to …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 95-4
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (procedure for … of civil liability arising from alleged criminal conduct) COUNTY LAW, §209: A county board of supervisors generally is … methods of inquiry. This is in reply to your letter in which you state that the county board of supervisors has …
https://www.osc.ny.gov/legal-opinions/opinion-95-4DiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… from a school district that received federal funds. She was sentenced Thursday to two years of probation and … took advantage of her position as treasurer and thought she could get away with stealing from the school district to … and now she must face the consequences of her actions. My thanks to Acting U.S. Attorney for the Northern District …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsSelected Aspects of Bus Procurement
… in the best value for the lowest cost. The audit covered bus purchases from January 1, 2008 through June 30, 2011. … has seven operating constituent agencies; two of them, MTA Bus and New York City Transit, provide bus service. In 2008, the MTA established its Regional Bus …
https://www.osc.ny.gov/state-agencies/audits/2014/03/03/selected-aspects-bus-procurementCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… the prudent and economical use of public money in the best interests of taxpayers. Key Findings BOCES officials did … the prudent and economical use of public money in the best interests of taxpayers …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalVillage of Depew - Purchasing (2018M-158)
… Determine whether the Board ensured that goods and services were procured in the most economical way and in … Determine whether the Board ensured that goods and services were procured in the most economical way and in …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-depew-purchasing-2018m-158State Agencies Bulletin No. 1113
… dated 1/12/12 OSC Actions OSC will update the Savings Plan Tables to allow the new maximum amounts to process. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1113-deferred-compensation-maximum-contribution-limits-calendar-year-2012State Agencies Bulletin No. 1216
… retirement age, has been increased to $17,500, for a combined maximum total contribution of $35,000 for calendar … in addition to their regular contribution amount, for a combined total contribution limit of $23,000 in 2013. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1216-deferred-compensation-maximum-contribution-limits-calendar-year-2013Town of Dayton – Supervisor's Records and Reports Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/dayton-town-2019-189-f.pdfNew York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery
This report examines the damage the pandemic has inflicted on the RRR sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2022.pdfImpact of the Pandemic on New York City’s Municipal Workforce, January 2022
The City government, like other public employers, was quickly confronted with a number of challenges after the COVID-19 pandemic took hold in March 2020, including a decline in anticipated resources and a substantial change in the demand for certain municipal services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2022.pdfChittenango Central School District – Audit Follow-Up (2023M-155-F)
The purpose of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in the audit report Chittenango Central School District – Information Technology (2023M-155), released in March 2024.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/chittenango-central-school-district-2023-155-f.pdfImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up) (2023-F-3) 30-Day Response
To assess the extent of implementation of the 12 recommendations included in our initial audit report, Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Report 2019-S-2).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f4-response.pdfImproper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care (2023-S-23)
To determine whether Medicaid made improper payments to hospitals for outpatient services that were erroneously billed as inpatient services for recipients enrolled in managed care.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s23.pdfAmbulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up) (2017-F-3) 30-Day Response
To determine the implementation status of the six recommendations made in our initial audit report, Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Report 2013-S-17).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f3-response.pdfElection Form for Coverage Under Article 22 (Tier 5) in Accordance with Chapter 263 of the Laws of 2016 (RS5536)
To elect coverage under Article 22 (Tier 5), PFRS Tier 3 members use form RS5536.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5536.pdfImproper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care (Follow-Up) (2026-F-1)
To assess the extent of implementation of the four recommendations included in our initial audit report, Improper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care (Report 2023-S-23).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-26f1.pdfIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (Follow-Up) (2025-F-14)
To determine the extent of implementation of the nine recommendations included in the initial audit , Identifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (Report 2021-N-2).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f14.pdfFar Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… Thomas P. DiNapoli and Queens District Attorney Richard A. Brown today announced that a self-described investor in … Thomas P. DiNapoli said. "I thank District Attorney Brown for this fourth and final guilty plea in the $12.4 … and his three co-defendants," said District Attorney Brown. "The public funds provided to Island Child Development …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… orders, and in general, process voucher payments in the Statewide Financial System (SFS) with vendors that have been successfully registered in the Statewide Vendor File and have valid New York State Vendor IDs. Business Units must initiate the registration process for any vendor with which they do …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policies