Search
Opinion 97-19
… between the fire district and the agency, as well as any renewal thereof, is a "contract" because it is an agreement … prior to the treasurer's election to office, and is not a renewal, this exception would apply. The treasurer, …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 88-68
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. ZONING AND PLANNING -- Planning Boards (authority of individual member to vote on matter of personal interest) … Whether a member of a town planning board is disqualified from considering and …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Steuben County – Safeguarding Computerized Data (2025M-96)
… and maintain public trust. Limiting and monitoring access is crucial to prevent unauthorized access by internal or … for individuals. Therefore, protecting computerized data is especially important as the number of instances of people … against unauthorized use, access and loss, and there is an increased risk that County officials could lose …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96Valley Stream Central High School District – Capital Assets (2025M-16)
Did Valley Stream Central High School District District officials properly monitor account for and dispose of capital assets
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16New York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… their dependents. NYSHIP’s primary health benefits plan is the Empire Plan, which serves about 1.1 million of the … hospital claims totaling $13 billion. A coordinated effort is required by Civil Service, Empire, employer health … and up-to-date eligibility records; however, Civil Service is ultimately responsible for ensuring these groups fulfill …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesBeekmantown Fire District No. 1 – Board Oversight (2025M-70)
… checking account and a savings account. Audit Summary The Board did not adequately oversee the District’s … and approving claims and performing annual audits. As a result, the Board could not effectively manage the District’s … District’s AFRs since she was first appointed in 2019.As a result, as of January 31, 2025, the District’s AFRs for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70Contact Us
… division or individual that you are contacting. Phone Email Office of the New York State Comptroller … York, NY 10038 212-383-1600 By Division or Program Phone Email College Savings 1-877-NYSAVES 1-877-697-2837 … Retirement 1-866-805-0990 or 518-474-7736 Retirement Email Form State Agency Resources Accounting Operations …
https://www.osc.ny.gov/help/contact-usCUNY Bulletin No. CU-302
… Purpose To notify agencies of the change in the deduction calculation routine for Deduction Code 582 (SS/Med Deficiency). Affected Employees … This bulletin notifies agencies of the change in the deduction calculation routine for Deduction Code 582 SSMed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582CUNY Bulletin No. CU-388
… Employees Employees in Bargaining Units TK, TY and SF represented by District Council 37, Local 2054, New York City College Assistants Effective Date(s) Paychecks dated … Code 300 to allow members of Bargaining Units TK, TY and SF to participate in a voluntary whole life insurance program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-388-change-eligibility-metlife-whole-life-insurance-programIII.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… limited business processes where confidential information is needed in the SFS. As such, there are restricted fields in … bank account information used to process ACH transactions is stored in the Vendor File and access is restricted. Business Units must not enter confidential …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… provided to Empire Plan members. United contracts with in-network (participating) providers who agree to accept … Members pay a nominal co-payment to the participating provider for the services rendered. Members may also choose to receive services from out-of-network (non-participating) providers. United reimburses …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpWho Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of … or school district resources. The governing board is also generally responsible for adopting broad policies … employee, an officer, or a member of the governing board, is responsible for having a clear understanding of travel and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleGilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… Gilboa-Conesville Central School District (District) Board of Education (Board) and officials effectively managed fund … from fiscal years 2019-20 through 2021-22 by an average of $585,636, or 6 percent and appropriated fund balance that … balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 3.1 to 12.8 percentage …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mWarren County Local Development Corporation – Revolving Loan Program (2021M-102)
… (Corporation) officials provided adequate oversight of the revolving loan program. Key Findings Corporation officials did not provide adequate oversight of the revolving loan program. For the 15 active loans, we … Corporation officials provided adequate oversight of the revolving loan program …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… balance that exceeded the statutory limit resulted in real property tax levies being higher than necessary. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementCUNY Bulletin No. CU-276
… in the specified bargaining unit whose address type is “HOME” or the “HOME” address is blank and (State) is equal to NY. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesState Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)
… with new reforms now signed into law. “These measures build upon many of the best practices employed by some IDAs …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915All Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… service expenses, including inappropriately allocated rental expenses, cell phones used by the Executive Director's minor children, unaccounted-for equipment items, and cable television. Key Recommendation SED …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualNew Lebanon Central School District - School District Website (S9-19-37)
… Determine whether the New Lebanon Central School District District used its resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37II.4 Overview – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the … New York State Financial Accounting standards are used in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overview