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Additional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this … you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… during the 21-month audit period. Approximately $186,330 of overtime work to be performed was not properly approved. Officials paid 10 employees a total of $36,734 in overtime to conduct 270 building checks. … for the audit period examined accounted for 24 percent of Department employees’ total compensation, officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeDiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… value of the New York State Common Retirement Fund (Fund) was $246.3 billion at the end of the second quarter of State … billion paid out during the quarter. Its audited value was $248.5 billion as of March 31, 2023, the end of last … value of the New York State Common Retirement Fund Fund was $2463 billion at the end of the second quarter of State …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterTupper Lake Central School District – Financial Condition (2014M-151)
… expenditures and/or revenue shortfalls. The school food service fund was not self-sufficient and required … and increase revenues for the general fund and the school food service fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Graded Rates – Contribution Stabilization Program
… on a System average rate that does not include employer Group Term Life Insurance (GTLI) owed that fiscal year. Fiscal Year End …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesVillage of Suffern – Budget Review (B23-6-2)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the … rent revenues. The Village’s tentative budget includes a tax levy of $12,090,011, which is within the limit …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2DiNapoli Statement on Legislation Restoring Contract Review Authority
… New York State Comptroller Thomas P. DiNapoli issued the following statement today following the passage of A.7925-A in the Assembly which will statutorily restore the Office of the … New York State Comptroller Thomas P DiNapoli issued the following statement today following the passage of A7925A …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityEast Hampton Housing Authority – Board Oversight (2017M-33)
… Background The East Hampton Housing Authority is located in the Town of East Hampton in Suffolk County and is governed by an appointed five-member … located on three properties in the Town and purchased a fourth property in 2016 where another 40 housing units will …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33DiNapoli: School District Tax Levy Cap at 2%
… in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2%. School districts may override the cap with 60% voter approval of their budget. DiNapoli’s office calculated the inflation …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentVIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… For State agencies that do not use the Billing module in SFS to create interagency bills, Hybrid Journal Entries may be used to charge/reimburse for costs. Hybrid Journal Entries … their governmental funds, the transfer of expenses should be done as APJV or GLJE transactions using the same account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesVillage of Lewiston – Purchasing (2013M-45)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period June 1, 2011, to January 31, 2013. Background The Village of Lewiston is … tested 36 claims totaling $214,207 made from June 1, 2011, to December 31, 2012, for compliance with GML and the …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Rockland County – Budget Review (B21-6-12)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … and bordered by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to … The purpose of our budget review was to determine whether the significant revenue and …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Transportation – 2021 Financial Condition Report
… in the Past Year After Declining Since 2016 The State is responsible for maintaining more than 42,700 lane miles of highway. … was responsible for maintaining 8,528 bridges.* A bridge is considered to be in poor condition (previously known as … The State is responsible for maintaining more than 42700 lane miles of …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationTransportation – 2022 Financial Condition Report
… Highway Conditions Improve Slightly for the Second Year in a Row The State is responsible for maintaining more than 42,700 lane miles of … was responsible for maintaining 8,527 bridges.* A bridge is considered to be in poor condition (previously known as … The State is responsible for maintaining more than 42700 lane miles of …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationDiNapoli: Local Sales Tax Collections Nearly Flat in July
… billion for the month, up $3.1 million from the same time last year. “There was little growth in local sales tax collections in July compared to last year,” DiNapoli said. “As local officials start … reflects reported sales by vendors. The next quarterly numbers (for July-September) will be available in October. …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyBrockport Central School District - Financial Management (2023M-107)
… reserves. Key Findings The Board and District officials were not transparent with taxpayers and did not effectively … had unreasonably high balances totaling $24.5 million that were not needed or used in many years, and the debt reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107DiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… at the end of the second quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli announced … today. Fund investments returned an estimated 4.13% for the quarter and 9.82% for the first six months of the … (8.6%). The Fund’s long-term expected rate of return is 5.9%. DiNapoli initiated quarterly performance reporting …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterDiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… which covered a period from January 1, 2013 to August 20, 2017, found that TBTA did not maximize toll collection for a … tractor trailer is almost five and a half times that of a car. Prior to 2017, only the Henry Hudson Bridge used …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsState Agencies Bulletin No. 1249
… results in a salary below the Job Rate of the grade of the new position, the LLS payment cannot be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1249-april-2012-management-and-confidential-mc-longevity-lump-sum-llsState Agencies Bulletin No. 1090
… Purpose To inform agencies of changes to the meaning and usage of some of the data elements in PayServ … To inform agencies of changes to the meaning and usage of some of the data elements in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1090-payserv-data-conversion-requirements-statewide-financial-system