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Opinion 93-33

… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation (use of … Whether a school district may publish notice of the school districts annual meeting in a publication which is …

https://www.osc.ny.gov/legal-opinions/opinion-93-33

Divorce – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members

… information for ERS Tier 1 members under Sections 75d and 75e Divorce …

https://www.osc.ny.gov/retirement/publications/1502/divorce

Divorce – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members

… information for ERS Tier 2 members under Sections 75d and 75e Divorce …

https://www.osc.ny.gov/retirement/publications/1507/divorce

The Annual Financial Report (AFR) Modernization Project Presentation

Please print out the presentation to follow along with the webinar.

https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-project-07-29-21.pdf

Navigating the Fiscal Crisis

Navigating the Fiscal Crisis Alliance for Innovation Coping with Fiscal Stress

https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/navigatingfiscalstress.pdf

Quick Reference Guide Financial Indicators - Cities with Dependent School Districts

Quick Reference Guide Financial Indicators - Cities with Dependent School Districts FSMS

https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/financial_quick_reference_cities_with_schools.pdf

Opinion 88-15

… to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his … Finally, we note that the courts of this State have held public officials to a high standard of conduct and, on … 10, 1988 John F. Forner, III, Esq., Attorney for Menands Union Free School District …

https://www.osc.ny.gov/legal-opinions/opinion-88-15

New York City Airport Lease

… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key terms of the lease and ancillary agreements with New York City for the municipal airports. The audit covers … To determine whether the Port Authority of New York and New Jersey was in compliance with certain key …

https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-lease

CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service

… Purpose To determine if CVS Health invoiced and remitted commercial rebate revenue … 2014 through June 30, 2017. Background The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to active and retired State, …

https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service

CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service

… invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service. Our audit covered the period January 1, … and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, …

https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service

Glossary

… Property”). Account A record of financial transactions for individuals, such as with banks, brokerages, utility … must group the individual items into one aggregate amount for each property type. Audit An examination and verification … to the NYS Office of Unclaimed Funds requesting payment for monies being held by the New York State Comptroller. …

https://www.osc.ny.gov/unclaimed-funds/reporters/glossary

Opinion 99-14

… constitutes indirect expenditure) GENERAL MUNICIPAL LAW, §103; TOWN LAW, §198(12): An agreement by a town on behalf of … to competitive bidding under General Municipal Law, §103 if it involves a direct or indirect expenditure in excess … subject to the competitive bidding requirements of section 103 of the General Municipal Law. General Municipal Law, §103 …

https://www.osc.ny.gov/legal-opinions/opinion-99-14

State Comptroller DiNapoli Releases Municipal & School Audits

… may have worked unnecessary overtime. Officials paid 10 employees $198,716 in overtime for emergency, … to be performed was not properly approved. Officials paid 10 employees a total of $36,734 in overtime to conduct 270 …

https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits

CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2016-S-41) 90-Day Response

To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s41-response.pdf

Review of the Financial Plan of the City of New York, March 2022

Over the last two years, New York City has grappled with a catastrophic public health crisis along with multiple economic and social disruptions arising from the COVID-19 pandemic.

https://www.osc.ny.gov/files/reports/osdc/pdf/report-19-2022.pdf

CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2016-S-41)

To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s41.pdf

State Agencies Bulletin No. 1374

… Purpose The purpose of this bulletin is to provide agency payroll staff with OSC’s current … Schedule. Affected Employees Employees whose gross salary is insufficient to cover all active deductions. OSC Actions The Deduction Priority Schedule is used to determine the order in which deductions are taken …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updated

State Agencies Bulletin No. 868

… To provide agencies with content information for the 2008 Form W-2 Background According to IRS Publication 15, Circular E for 2008, and the Instructions for Form W-2, employers are required to furnish each employee with a Form W-2 Wage and Tax Statement by February 2, 2009. As the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008