Search
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-88-15The 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.pdfNavigating 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.pdfQuick 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.pdfGlossary
… 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/glossaryNew 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-leaseCVS 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-serviceCVS 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-serviceOpinion 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-99-14State 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-auditsAccidental Disability – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… information for ERS Tier 1 members under Sections 75d and 75e Accidental Disability …
https://www.osc.ny.gov/retirement/publications/1502/accidental-disabilityOrdinary Disability – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… information for ERS Tier 1 members under Sections 75d and 75e Ordinary Disability …
https://www.osc.ny.gov/retirement/publications/1502/ordinary-disabilityAvailable Options – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… information for ERS Tier 1 members under Sections 75d and 75e Available Options …
https://www.osc.ny.gov/retirement/publications/1502/available-optionsStay Informed – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… information for ERS Tier 1 members under Sections 75d and 75e Stay Informed …
https://www.osc.ny.gov/retirement/publications/1502/stay-informedChallenging a Determination – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… information for ERS Tier 2 members under Sections 75d and 75e Challenging a Determination …
https://www.osc.ny.gov/retirement/publications/1507/challenging-determinationAccidental Disability – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… information for ERS Tier 2 members under Sections 75d and 75e Accidental Disability …
https://www.osc.ny.gov/retirement/publications/1507/accidental-disabilityOrdinary Disability – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… information for ERS Tier 2 members under Sections 75d and 75e Ordinary Disability …
https://www.osc.ny.gov/retirement/publications/1507/ordinary-disabilityTier Status – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
NonContributory Plan with Guaranteed Benefits information for ERS Tier 2 members under Sections 75d and 75e Tier Status
https://www.osc.ny.gov/retirement/publications/1507/tier-statusStay Informed – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
NonContributory Plan with Guaranteed Benefits information for ERS Tier 2 members under Sections 75d and 75e Stay Informed
https://www.osc.ny.gov/retirement/publications/1507/stay-informedChallenging a Determination – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… information for ERS Tier 1 members under Sections 75d and 75e Challenging a Determination …
https://www.osc.ny.gov/retirement/publications/1502/challenging-determination