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Improper Payments for Brand Name Drugs (Follow-Up)
… drugs containing the same active ingredients, dosage form, and strength. Generally, this means a brand name drug …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/improper-payments-brand-name-drugs-followOpinion 88-28
… Tonawanda v Price , 171 NY 415, 64 NE 191; Loos v City of New York , 257 AD 219, 13 NYS2d 119, reversing 170 Misc 14, 9 … a newspaper, ultimately circulated throughout the City of New York, was "published" in the Borough of Manhattan, rather …
https://www.osc.ny.gov/legal-opinions/opinion-88-28IV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… Restricted Escrow Fund Deposits (e.g. Eminent Domain, Payroll taxes, Refund Account, Bid deposits, etc.) Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsCUNY Bulletin No. CU-775.1
… agency instructions for processing the City University of New York (CUNY) December 2023 Uniform Allowance Payment for … subject to all employment taxes and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-7751-cuny-december-2023-uniform-allowance-payment-and-modifiedCUNY Bulletin No. CU-775
… the employee was in pay status Earnings End Date: Same as Earning Begin Date Earn Code: UA6 Amount: See above Errors …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-775-cuny-december-2023-uniform-allowance-payment-and-modifiedOpinion 2000-11
… and Control, March 25, 1952; Memorandum to the Governor NYS Association of Towns, April 4, 1952). There is nothing in …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11DiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… The State Education Department (SED) needs to improve its efforts … threats to student and teacher safety,” DiNapoli said. “New York schools are required to develop and regularly review …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningOpinion 91-26
… engaged a firm in 1988 to prepare plans and designs for the construction of a new library building. You have … once voter approval of the project was obtained. Financing for the construction recently received voter approval and the … board is now negotiating with the previously selected firm for its services in connection with the construction phase of …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 88-6
… The agreement with the bank provides that the town will pay all fees under the plan. Initially, we note that there is …
https://www.osc.ny.gov/legal-opinions/opinion-88-6State Agencies Bulletin No. 1110
… should be returned with a completed Next of Kin Affidavit (form AC 934-P and a Report of Check Exchange ( Form AC 1476-P ). For recipients of a previously deceased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1110-retroactive-april-2011-performance-advances-graded-and-ns-employeesVillage of Lisle – Transparency of Fiscal Activities (S9-24-13)
… [read complete report – pdf] Audit Objective Determine whether the Village of Lisle (Village) Board of Trustees (Board): …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Calculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… average rate divided by the System average rate (not to exceed the System graded rate). Determines the employer’s … rate multiplied by the ratio of the System graded rate to the System average rate, not to exceed the System graded rate) 10.565% Employer’s graded …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentState Agencies Bulletin No. 2123
… Employees in the Professional, Scientific, and Technical Services Unit – BU05 who meet the eligibility criteria are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2123-april-2023-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 2223
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2024 PEF Performance Advances and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2223-april-2024-public-employees-federation-pef-performance-advancesTown of Poestenkill - Credit Card Purchases (202M-34)
Determine whether the Town of Poestenkill (Town) Town Board (Board) ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/poestenkill-town-2024-34.pdfPleasantville Union Free School District – Claims Auditing (2022M-136)
Determine whether the Pleasantville Union Free School District (District) Board of Education (Board) ensured that claims were adequately supported and properly audited before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/pleasantville-union-free-school-district-2022-136.pdfOswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
Determine whether Oswego County Board of Cooperative Educational Services’ (BOCES) claims were audited and approved prior to payment and were for appropriate BOCES purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-2022-29.pdfHerkimer County Industrial Development Agency – Claims Auditing (2022M-12)
Determine whether the Herkimer County Industrial Development Agency’s (HCIDA) claims were adequately supported, for appropriate purposes and independently reviewed and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/herkimer-county-industrial-development-agency-2022-12.pdfOpinion 91-39
… allowance) CIVIL SERVICE LAW, §150; RETIREMENT AND SOCIAL SECURITY LAW, §212: A village trustee who also serves as a … to the income limitation imposed by Retirement and Social Security Law, §212. If his or her post-retirement salary as … of the statutory limit imposed by Retirement and Social Security Law, §212. Civil Service Law, §150 provides …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Language Access Services (Follow-Up)
… limited circumstances, they must complete a written waiver form. The objective of our initial audit, issued October 26, …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-follow