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Opinion 96-13
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Reporting Requirements Webinar Presentation
Required Reporting Webinar PDF Presentation
https://www.osc.ny.gov/files/local-government/academy/pdf/required-reporting-06-24-20.pdfState Comptroller DiNapoli Releases School District Audits
… maintenance, and storage of e-records, as required. Without a secure e-record storage system in place, there is a … that unauthorized changes or modifications could be made without detection. Lancaster Central School District – …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsOpinion 91-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Service (payment of on town obligations in coterminous town-village) … 8, §4 of the State Constitution establishes limitations on local indebtedness. That section provides, in pertinent …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 2002-5
… capital reserve funds to finance, among other things, all or part of the cost of the acquisition of a specific … a period of probable usefulness of twenty years for a new recreational area of not less than 50 acres or an …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5DiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… The Western Regional Off-Track Betting Corp. (OTB) spent at least $121,000 on tickets to sporting … in the audit. Audits Western Regional Off-Track Betting Corp. – Marketing and Promotion Western Regional Off-Track …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksIsland Trees Union Free School District - School District Website (S9-19-34)
… This prevents taxpayers and other interested parties from readily accessing and reviewing documents to make … audit. Officials did not prepare: A multiyear financial plan. Posting a prepared plan further enhances the … District’s fiscal decisions. Key Recommendations Must post required information to the District website: Final annual …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Beacon City School District - School District Website (S9-19-27)
… budget detail, audit reports and corrective action plans (CAPs) in an easily accessible location. Comprehensive … results, all original budget detail, audit reports and CAPs in an easily accessible location. Preparing and posting …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Opinion 89-51
… of private contractors); (cost of VFBL insurance) TOWN LAW, §184(5): A fire protection contract entered into by a … fire protection district. VOLUNTEER FIREFIGHTERS' BENEFIT LAW, §30(12): A fire protection contract is generally … price. We are in receipt of your letter concerning the payment of certain costs related to the provision of fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Opinion 90-34
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … fire insurance tax moneys must be paid to the treasurer or other fiscal officer of the fire department or, if the fire department does not have a treasurer or other …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 91-10
… 574 of the Laws of 1924 (McKinney's Unconsolidated Laws of NY, §§1471-1493) which authorizes the establishment of park … connection with operation of the district. Under section 1-b of chapter 574, the town board, after receipt of a … issued by the town for park purposes (L 1924, ch 574, §11; McKinney's Unconsolidated Laws of NY, §1488). The …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Tier 6 Defined Contribution Plan Option
… amendment to Section 390 of the New York State Education Law. It is administered by the State University of New York …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionEast Rochester Union Free School District – Procurement (2022M-56)
… with Board policies and applicable statutory requirements. Of the $1.88 million in purchases tested from 25 vendors, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56State Agencies Bulletin No. 2167
… or 403(b)) in the current tax year. Nearly all State of New York government positions, including part-time, hourly, and … receiving retirement benefits from a previous employer’s plan are not considered covered by that plan. Therefore, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2167-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2023State Agencies Bulletin No. 2084
… to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. Affected Employees Employees receiving a 2022 Form W-2 are affected. Background Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2084-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2022State Agencies Bulletin No. 2276
… or 403(b)) in the current tax year. Nearly all State of New York government positions, including part-time, hourly, and … receiving retirement benefits from a previous employer’s plan are not considered covered by that plan. Therefore, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2276-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2024CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, serving … the Empire Plan’s prescription drug program for the period from January 1, 2014 through December 31, 2018. In accordance with the contract, CVS Health was required to negotiate agreements with drug manufacturers for …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followSelected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… BlueShield’s (Empire’s) payments to St. Francis Hospital of Poughkeepsie (St. Francis) for special items were made according to the provisions of the agreement between Empire and St. Francis. Background The …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011Opinion 97-25
… board member for applicant to the board) GENERAL MUNICIPAL LAW, §§805-a(1)(c), 806(1)(a): A code of ethics may require a … are contained in article 18 of the General Municipal Law (§800 et seq .). Section 805-a(1)(c) of the General Municipal Law provides that no municipal officer or employee shall: …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 92-54
… the designation of a bank as a depository is a "contract" for purposes of article 18 (see General Municipal Law, … provides an exception from the prohibitions of section 801 for contracts entered into prior to the election or … Section 802(1)(h), however, does not provide an exception for renewals of such contracts. Therefore, should the …
https://www.osc.ny.gov/legal-opinions/opinion-92-54