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About Benefit Reductions
… Retirement System and Tier Retirement Age for Full Benefit ERS Tiers 2, 3, 4 and 5 62 ERS Tier 6 63 PFRS Tiers 2, 3 and 5 62 PFRS Tier 6 62 for … end when you turn 62 (63 for Employees’ Retirement System (ERS) Tier 6 members and Police and Fire Retirement System …
https://www.osc.ny.gov/retirement/members/about-benefit-reductionsCity of Salamanca - Collections (2023M-131)
… payment (cash or check) listed in the collection records. 26 entries totaling approximately $18,000 did not have either …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Opinion 90-26
… on the issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (exceeding maximum cost specified in) LOCAL … the estimated maximum cost for such purpose specified in a bond resolution, the board of fire commissioners may not … for this project in excess of the amount set forth in the bond resolution approved at referendum. In order to increase …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Opinion 88-59
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … not as compensation for services already rendered. This is in reply to your inquiry concerning the payment of the salary … be paid the salary budgeted for the acting village justice in addition to his own. Section 3-301(2) of the Village Law …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Opinion 89-42
… FINANCE LAW, §165.00: A village may temporarily invest in short term United States Treasury bills issued in book-entry … your letter concerning the investment of village funds in short term United States Treasury bills under a system known … Concerning the propriety of investing village funds in short term United States Treasury bills under a system known …
https://www.osc.ny.gov/legal-opinions/opinion-89-42State Agencies Bulletin No. 434
… information regarding new Earnings Codes used by OSC in time entry for employees who are due a tax refund. … the result of incorrect coding of employees' tax status in Job Data or Employee Tax Data. Currently OSC reviews the … This new process will allow agencies to view the refunds in the Payroll System. The new Earnings Codes are: TF1 - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payservAccounts Payable Advisory No. 12
… include letters, special characters (e.g., #,-) or spaces in the invoice field of vouchers payable to Citibank … it continues to receive Business Units’ payments with data in the invoice field that does not conform to the requirements outlined in the Guide to Financial Operations (GFO) . As a result, we …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldState Agencies Bulletin No. 2145
… Purpose: The purpose of this bulletin is to inform agencies that position pools in PayServ may require updates for SFS … The purpose of this bulletin is to inform agencies that position pools in PayServ may require …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2145-sfs-chartfield-strings-payserv-09152023-09302023-lapse-datesElevator Safety (Follow-Up)
… of implementation of the nine recommendations included in our initial audit report, Elevator Safety (Report … of more than 1 million buildings and construction sites in New York City. This responsibility includes the oversight … under DOB’s jurisdiction be inspected and tested annually. In the City, certain elevators are not subject to inspections …
https://www.osc.ny.gov/state-agencies/audits/2019/10/28/elevator-safety-followState Agencies Bulletin No. 2252
… Purpose: The purpose of this bulletin is to inform agencies that position pools in PayServ may require updates for SFS … The purpose of this bulletin is to inform agencies that position pools in PayServ may require …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2252-sfs-chartfield-strings-payserv-9132024-9272024-lapse-datesHigher Education – 2023 Financial Condition Report
… Private sector FTE enrollment decreased marginally from the prior year. The State has a higher proportion of private … of students nationwide in Spring 2023, according to the National Student Clearinghouse. Costs and Financial … students received State Tuition Assistance Program (TAP) awards, totaling $719 million. New York State also provided …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationNotice of Reserve Funds
… district fiscal operations by requiring publication of reserve funds and reserves funded by resolution Memo Bill … district fiscal operations by requiring publication of reserve funds and reserves funded by resolution …
https://www.osc.ny.gov/legislation/notice-reserve-fundsVoluntary Compliance Program
… an opportunity for eligible holders of unclaimed funds to voluntarily report past due items. The Office of Unclaimed Funds (OUF) agrees to waive penalties and interest associated with the reported … complies with the terms of the program. Participants in the program must file Abandoned Property reports. After …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programPhotos: State Comptroller DiNapoli Visits Wyoming County Farm
… New York's agriculture industry. The family-owned farm is located on 750 acres in Silver Springs and produces milk, as well as corn, alfalfa, wheat and oats. "Farms such … to federal policy are creating financial uncertainty for our farmers." Also today, DiNapoli released a report …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farmArchived Data and Publications
… Documents and data linked below relate to the original Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being … , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 Not Filed and Inconclusive: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publicationsCase Management (Follow-Up)
… management services in City fiscal year ended June 30, 2024. For City fiscal year ended June 30, 2025, DFTA contracted with 20 providers servicing 21 case … management providers must adhere to DFTA’s Case Management Standards of Operations and Scope of Services (Standards), …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followSUNY Bulletin No. SU-375
… purpose of this bulletin is to notify agencies of a change in the dues structure for employees represented by UUP. Affected Employees: SUNY employees represented by UUP in Bargaining Unit 08 are affected. Effective Dates: Effective in Administration paychecks dated July 30, 2025. OSC Actions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-375-united-university-professions-uup-change-dues-structureState Agencies Bulletin No. 2355
… Purpose: The purpose of this bulletin is to inform agencies that position pools in PayServ may require updates for SFS … The purpose of this bulletin is to inform agencies that position pools in PayServ may require …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2355-sfs-chartfield-strings-payserv-09152025-09302025-lapse-datesViewing Your GASB Report – Governmental Accounting Standards Board
… back to State Fiscal Year 2015 are available). Your report can be generated as a PDF or Excel file, which you can save or print. Only employees with the Billing Security … Accounting Standards Board GASB Statement No 68 employers can view their GASB report in Retirement Online …
https://www.osc.ny.gov/retirement/employers/gasb/viewing-your-gasb-reportCollege Readiness (Follow-Up)
… of students whom it has determined to be college ready has continuously lagged. For example, in 2019, while … citywide graduated, only 57% were considered college ready. In 2024, 83% of high school students citywide graduated, while only 52% were considered college ready. In general, college readiness refers to the set of …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-follow