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General Brown Central School District – Financial Condition (2014M-216)
… students. Budgeted appropriations for the 2014-15 fiscal year total approximately $21 million. Key Findings The Board … unrestricted fund balance of $435,655 at the end of fiscal year 2012-13. District expenditures, specifically those … by more than $1.2 million since the 2008-09 fiscal year, despite the elimination of 46 positions over the last …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… State pays for expenses incurred when an employee travels on official State business. In some instances, these expenses … a tax home is generally an objective determination based on where an employee principally works. While the location of … with no regular work location, but for whom, dependent on the specific circumstances, both the tax home and official …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationUnified Court System Bulletin No. UCS-339
… The purpose of this bulletin is to provide agencies with instructions for manual payment of the 2024 Judicial Longevity Payment (JLP) and to provide instructions for payments not processed … The purpose of this bulletin is to provide agencies with instructions for manual payment of the 2024 Judicial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-339-april-2024-unified-court-system-ucs-judicial-longevity-paymentState Agencies Bulletin No. 2432
… This bulletin is superseded by 2432.1 Purpose: The purpose of this bulletin is to inform agencies … Act. Affected Employees: Employees who will be aged 50 or over by the end of the calendar year and are participating … of age in the calendar year to the greater of either $10,000.00 or 50% more than the applicable catch-up contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2432-403b-and-457-plan-contribution-changes-resulting-federal-secure-20-actNYS Comptroller DiNapoli: Wall Street's 2020 Bonuses Rose Amid Volatility
… revenue from New York City’s securities industry will help shore up state and city budgets that are strained by steep … in economic success.” DiNapoli estimates the 2020 bonus pool for New York City securities industry workers increased … up from $29.7 billion in 2019. The growth of the bonus pool is unique after a recessionary event. Bonuses fell by 33 …
https://www.osc.ny.gov/press/releases/2021/03/nys-comptroller-dinapoli-wall-streets-2020-bonuses-rose-amid-volatilityDiNapoli: New York on Better Financial Footing
… New York state is in a stronger financial position, … on the 2014-15 state Financial Plan released today by New York State Comptroller Thomas P. DiNapoli. More remains … spending and to limit the use of temporary resources. "New York has made significant budgetary improvements since …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footingDiNapoli Announces Latest Fiscal Stress Scores
… in 2013, evaluates local governments on financial indicators and creates fiscal stress scores. Indicators assess year-end fund balance, cash-on-hand, … their FSMS results, including performance on individual indicators, to identify potential risk areas and develop a …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: State Pension Fund Posts Strong 11.94% Annual Return, Closes at Record High of $295.4 Billion
… of 11.94% for the state fiscal year ending March 31, 2026, closing at a record-high estimated value of $295.4 … from 8% to a more prudent and sustainable level that has earned praise from independent fiscal experts for … is still being calculated for the fiscal year that just ended. A second independent review conducted by the State …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-state-pension-fund-posts-strong-11-point-94-percent-annual-return-closes-at-record-high-295-point-4-billionOut-of-Service Death Benefit – New Career Plan
… service, have not retired, and you die more than one year after leaving public employment, 50 percent of the death … vested benefit may also be payable if you die within one year of leaving covered service, but were gainfully employed …
https://www.osc.ny.gov/retirement/publications/1515/out-service-death-benefitOut-of-Service Death Benefit – Career Plan
… service, have not retired, and you die more than one year after leaving public employment, 50 percent of the death … vested benefit may also be payable if you die within one year of leaving covered service, but were gainfully employed …
https://www.osc.ny.gov/retirement/publications/1642/out-service-death-benefitOut-of-Service Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… service, have not retired, and you die more than one year after leaving public employment, 50 percent of the death … vested benefit may also be payable if you die within one year of leaving covered service, but were gainfully employed …
https://www.osc.ny.gov/retirement/publications/1513/out-service-death-benefitOut-of-Service Death Benefit – Police and Fire Plan
… service, have not retired, and you die more than one year after leaving public employment, 50 percent of the death … vested benefit may also be payable if you die within one year of leaving covered service, but were gainfully employed …
https://www.osc.ny.gov/retirement/publications/1512/out-service-death-benefitOut-of-Service Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… service, have not retired, and you die more than one year after leaving public employment, 50 percent of the death … vested benefit may also be payable if you die within one year of leaving covered service, but were gainfully employed …
https://www.osc.ny.gov/retirement/publications/1511/out-service-death-benefitState Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… with chronic budget strain," said DiNapoli. "Looking to the future, local officials should exercise fiscal caution … of scores is based on 2016 financial information provided to DiNapoli’s office by local governments as of Aug. 31, 2017 … 10 municipalities have been listed as "susceptible to fiscal stress." This includes: St. Lawrence County; the …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresEagle Mills Fire District No. 1 – Records and Reports (2025M-136)
… 1, 2024 through July 31, 2025 We expanded our scope back to January 1, 2019 to review the Annual Financial Reports (AFR) filing status … of fire commissioners must monitor financial activity to ensure public funds are managed with accountability, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136DiNapoli Announces Fiscal Stress Scores
… years are Niagara Falls, Poughkeepsie, Amsterdam and Long Beach. DiNapoli’s Fiscal Stress Monitoring System was …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresDiNapoli Releases 2025 Fiscal Stress Scores for Villages and Some Cities
… fiscal year ending in 2025. DiNapoli’s office evaluated all non-calendar fiscal year local governments that filed their annual financial reports (AFR) in time to be scored. One village was … and local funding and the economy, officials must closely monitor their financial condition to be able to adjust to …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-releases-2025-fiscal-stress-scores-villages-and-some-citiesMembership Milestones for Police & Fire Retirement System (PFRS) Members
… If you are in the Police and Fire Retirement System (PFRS), no matter which retirement tier and plan you’re covered under, there are … Select your tier and whether you are in a 20- or 25-year retirement plan from the Contents on the left or scroll down … of important benefit milestones for Police and Fire Retirement System members …
https://www.osc.ny.gov/retirement/members/membership-milestones-police-fire-retirement-system-pfrs-membersOpinion 95-27
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … has been apportioned less money than that to which it is entitled, the Commissioner may allot to the district the balance to which it is entitled. With certain exceptions, however, the …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Higher Education – 2022 Financial Condition Report
… totaling almost $196 million in aid, including 32,940 Excelsior scholarships totaling $137.3 million. The TAP … college in New York State. For eligible students, the Excelsior Scholarship Program covers any remaining tuition …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-education