A refrigerating machine oil composition comprising: a base oil comprising polyol ester, wherein the polyol ester is synthesized using: a polyhydric alcohol containing 5 or more hydroxyl groups; a first fatty acid as a linear fatty acid having 4 to 6 carbon atoms; a second fatty acid as a branched fatty acid having 4 to 6 carbon atoms; and a third fatty acid as a linear or branched fatty acid having 7 to 10 carbon atoms, wherein in synthesizing the polyol ester, a sum of a content of the first fatty acid and a content of the second fatty acid is in a range of 50 to 80 wt%, and a content of the third fatty acid is in a range of 20 to 50 wt%, based on 100 wt% of a total weight of the first fatty acid, the second fatty acid, and the third fatty acid, wherein the polyol ester has a kinematic viscosity at 40°C in a range of 95 to 105 cSt, wherein the refrigerating machine oil further comprises at least one additive selected from a group consisting of a corrosion inhibitor and an acid scavenger, whereby both a corrosion inhibitor and an acid scavenger are present, wherein the refrigerating machine oil composition has a kinematic viscosity at 40°C in a range of 70 to 90 cSt, wherein a total acid number of the refrigerating machine oil composition is in a range of 0.010 to 0.100 mgKOH/g, wherein when a total weight of the refrigerating machine oil composition is 100 wt%, a content of the corrosion inhibitor is in a range of 0.03 to 0.10 wt%, and a content of the acid scavenger is in a range of 0.50 to 3.00 wt%, wherein the polyol ester has a floc point of -30°C or lower as measured according to following measurement method: [Measuring method] The floc point is measured according to ASHRAE STANDARD 86, based on a content of 80 vol% of a refrigerant used with the polyol ester and having a global warming potential of 0 to 2,500, based on a total of 100 vol% of the polyol ester and the refrigerant, wherein the refrigerating machine oil composition satisfies a following condition: 1 TAN f − TAN i 1 ≤ 0.03 where i means a TAN value measured immediately after preparation of the refrigerating machine oil composition, and f means a TAN value measured after aging of the refrigerating machine oil composition according to ASHRAE STANDARD 97. a base oil comprising polyol ester, wherein the polyol ester is synthesized using: a polyhydric alcohol containing 5 or more hydroxyl groups; a first fatty acid as a linear fatty acid having 4 to 6 carbon atoms; a second fatty acid as a branched fatty acid having 4 to 6 carbon atoms; and a third fatty acid as a linear or branched fatty acid having 7 to 10 carbon atoms, a polyhydric alcohol containing 5 or more hydroxyl groups; a first fatty acid as a linear fatty acid having 4 to 6 carbon atoms; a second fatty acid as a branched fatty acid having 4 to 6 carbon atoms; and a third fatty acid as a linear or branched fatty acid having 7 to 10 carbon atoms, wherein in synthesizing the polyol ester, a sum of a content of the first fatty acid and a content of the second fatty acid is in a range of 50 to 80 wt%, and a content of the third fatty acid is in a range of 20 to 50 wt%, based on 100 wt% of a total weight of the first fatty acid, the second fatty acid, and the third fatty acid, wherein the polyol ester has a kinematic viscosity at 40°C in a range of 95 to 105 cSt, wherein the refrigerating machine oil further comprises at least one additive selected from a group consisting of a corrosion inhibitor and an acid scavenger, whereby both a corrosion inhibitor and an acid scavenger are present, wherein the refrigerating machine oil composition has a kinematic viscosity at 40°C in a range of 70 to 90 cSt, wherein a total acid number of the refrigerating machine oil composition is in a range of 0.010 to 0.100 mgKOH/g, wherein when a total weight of the refrigerating machine oil composition is 100 wt%, a content of the corrosion inhibitor is in a range of 0.03 to 0.10 wt%, and a content of the acid scavenger is in a range of 0.50 to 3.00 wt%, wherein the polyol ester has a floc point of -30°C or lower as measured according to following measurement method: [Measuring method] The floc point is measured according to ASHRAE STANDARD 86, based on a content of 80 vol% of a refrigerant used with the polyol ester and having a global warming potential of 0 to 2,500, based on a total of 100 vol% of the polyol ester and the refrigerant, wherein the refrigerating machine oil composition satisfies a following condition: 1 TAN f − TAN i 1 ≤ 0.03 where i means a TAN value measured immediately after preparation of the refrigerating machine oil composition, and f means a TAN value measured after aging of the refrigerating machine oil composition according to ASHRAE STANDARD 97. [Measuring method] The floc point is measured according to ASHRAE STANDARD 86, based on a content of 80 vol% of a refrigerant used with the polyol ester and having a global warming potential of 0 to 2,500, based on a total of 100 vol% of the polyol ester and the refrigerant, wherein the refrigerating machine oil composition satisfies a following condition: 1 TAN f − TAN i 1 ≤ 0.03 where i means a TAN value measured immediately after preparation of the refrigerating machine oil composition, and f means a TAN value measured after aging of the refrigerating machine oil composition according to ASHRAE STANDARD 97.