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Overtime Limits for Tier 5
… Overview For members of Tier 5, New York State Retirement and Social Security Law limits the amount of overtime pay included in the calculation of your final average earnings (FAE) , which is used to determine your NYSLRS pension. If you earn more than the annual limit, it will not …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-5Enforcement of Commission Orders and Other Agreements
… Commission (Commission) monitors utilities’ compliance with merger/acquisition Commission Orders and other … does not sufficiently monitor utilities’ compliance with all conditions listed in Orders, and in some cases even … and, rather than imposing penalties, prefers to work with utilities on compliance, creating little incentive for …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsDairy Inspections
… Purpose To determine if the Department of Agriculture and Markets … July 21, 2014. Background The Department’s mission is to foster a competitive food and agriculture industry that …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspectionsUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… education. UPK provides four-year-old children access, at no charge, to comprehensive early childhood education …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… from both the ACIDA and the County including the ACIDA CFO and Director, and the County Planner. However, there were … or the County. Furthermore, the job description for the CFO does not indicate the normal work hours for that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalOpinion 95-22
… to be used to implement a fitness program at the fire station. Insurance Law, §§9104 and 9105 govern the … to be used to implement a fitness program at the fire station …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over selected … The Board does not review claims for payment; instead, one Trustee is appointed as Commissioner of Claims. Village … employees use requisitions and purchase orders prior to ordering goods and services. Restrict the use of …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… our audit was to examine internal controls over selected financial operations for the period January 1, 2010 through … Town is experiencing fiscal stress due to a deteriorating financial condition. The general fund’s total unreserved fund …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Oversight of Building Construction Site Safety (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Oversight of Building … promote the safety of all people who visit, live, and work in NYC. This requires construction managers, contractors, and … hazardous conditions identified by DOB are addressed in a timely manner. DOB also did not prioritize which sites …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followOversight of Industrial Hemp
… Objective To determine whether the Department of Agriculture and … the United States, as both the stalk and seed can be used to produce a wide range of products, from clothing to …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempFormer Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… New York State Comptroller Thomas P. DiNapoli and State Police … found in the village’s records. A subsequent investigation by DiNapoli’s office and law enforcement determined that … from February 2017 to May 2023. At random intervals he put money back into the village’s accounts totaling $19,302. …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsOpinion 2002-16
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … corporation to publicize resources available in downtown area) MUNICIPAL CORPORATIONS -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Farmland Protection Program
… whether the Department of Agriculture and Markets is adequately administering and promoting the Farmland … Program to protect agriculturally viable farmland in the State. The audit covered the period from April 2019 … (AGM) Division of Land and Water administers grant funding for the Program through: Farmland Protection Planning …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… Objectives To determine whether the Metropolitan Transportation … of Buses (Transit Bus)—identified the potential damage to its transportation systems and developed plans to …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsOther Bulletin No. 57
… Purpose The purpose of this bulletin is to provide the State University … Advance which results in Job Rate: Lateral Position Change from a Non-M/C Position Where the Employee’s Salary … check date. Agencies should verify the employee’s mailing address is up-to-date. Note: If the employee has direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-57-april-2020-state-university-construction-fund-scfState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The … for the 2012-13 through 2014-15 fiscal years by $14.9 million (7 percent), which resulted in operating …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2State Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… that many of the companies participating in the Excelsior Jobs Program met their obligations or even justify giving the … report to account for their annual job creation and investment totals, as well as other supporting documentation … new employees – the chief executive officer and the chief financial officer – did not work 35 hours per week in 2013 …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programDiNapoli: Coney Island and Brighton Beach Jobs Doubled Over Last Decade
… State Comptroller Thomas P. DiNapoli released an economic … Brighton Beach have undergone robust economic growth led by rapid job and business creation over the last decade,” … so far and I am committed to making sure the city puts its money where its mouth is and continues to have Coney Island’s …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-coney-island-and-brighton-beach-jobs-doubled-over-last-decadeOpinion 99-3
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … INSURANCE LAW, §§9104, 9105: A benevolent association that is authorized to use foreign fire insurance tax moneys for …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Opinion 94-27
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … both abutting and non-abutting property owners if it is determined that all of such property owners are benefited …
https://www.osc.ny.gov/legal-opinions/opinion-94-27