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Opinion 2007-7
… generally involve a calculation formula based upon a member’s final average salary and total service credit. Therefore, the number of days worked by the member, their creditable …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Subway Wait Assessment
… New York City Transit (Transit) provides passengers service on all of its lines that meets its minimum service frequency standards; whether those standards take into account demand for service, physical structure, and other factors; and where … whether New York City Transit provides passengers service on all of its lines that meets its minimum service …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentPension Payment Option Election – Divorce and Your Benefits
… must elect a pension payment option, which determines how the retirement benefit will be paid. There are several … should the member die before them. Generally, this is one of the joint allowance options. The parties should be aware …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionState Agencies Bulletin No. 170
… Purpose To explain OSC automatic processing and agency procedures to cancel Additional Annual Salary Factors on the Additional … To explain OSC automatic processing and agency procedures to cancel Additional Annual Salary Factors on the Additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorHealth, Safety, and Accessibility in District 75 Schools
… Objective To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and … that provides highly specialized instructional support in a wide variety of settings and locations. In school year 2019-20, approximately 26,000 special …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsDiNapoli: ESD Falls Short in Reporting Results of Economic Development Programs
… Empire State Development (ESD), New York state's chief economic development agency, … these programs." Under various state laws and regulations, ESD is mandated to report on the outcomes of many of the … legislation that established each program. Auditors found: ESD failed to produce many of the statutorily-required …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-esd-falls-short-reporting-results-economic-development-programsNational Investors Call for Workplace Disability Inclusion
… (CalSTRS), and Fortune 500 asset manager Voya Financial. “Disability inclusion provides businesses with a great … in their workforce and continue to identify opportunities for improvement.” "Today's announcement on disability … with disabilities." When companies adopt best practices for hiring people with disabilities, they outperform their …
https://www.osc.ny.gov/press/releases/2019/05/national-investors-call-workplace-disability-inclusionAccounts Payable Advisory No. 52
… Subject: The purpose of this section is to provide guidance to ensure that agencies receive the … The purpose of this section is to provide guidance to ensure that agencies receive the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9New York State Comptroller DiNapoli Statement on EPA Proposal to Roll Back Emission Standards
… a point of no return when it comes to global warming in the next few decades. We cannot bury our heads in the sand and ignore the changing world around us. Rolling … when global manufacturers are reducing auto emissions. The Trump Administration must withdraw this badly conceived …
https://www.osc.ny.gov/press/releases/2018/10/new-york-state-comptroller-dinapoli-statement-epa-proposal-roll-back-emission-standardsControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… of implementation of the eight recommendations included in our initial report, Controls and Accountability of Court, Trust and Bail Funds ( 2013-N-1 ). Background Our initial audit issued … accounts Key Finding Finance officials have made progress in correcting each of the problems we identified. Of the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followSpecial Accidental Death Benefit – New Career Plan
… the age of 18, or if they are students, until the age of 23. The Benefit The special accidental death benefit is a …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitCorinth Central School District – Financial Condition (2015M-68)
… structurally balanced because the Board routinely relied on significant amounts of appropriated fund balance to … future budgets are structurally balanced without relying on fund balance as a financing source. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… to officials, we found that: Fourteen percent or 10 of the School’s network user accounts were not needed. …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialNew York State Comptroller DiNapoli Statement on Win at SEC
… Comptroller Thomas P. DiNapoli, as Trustee of New York State Common Retirement Fund, and the Church of England co-filed a shareholder proposal at ExxonMobil in December, asking the company to assess how the worldwide … Comptroller Thomas P DiNapoli as Trustee of New York State Common Retirement Fund and the Church of …
https://www.osc.ny.gov/press/releases/2016/03/new-york-state-comptroller-dinapoli-statement-win-secState Agencies Bulletin No. 297
… Associate Membership $2.00 Dues and Agency Shop fees for part-time, annual salaried employees are calculated on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212DiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… funds for her personal use. Her thefts were brought to light during an audit and investigation by State Comptroller … 2017 to October 2018. She pleaded guilty to petit larceny, a misdemeanor, and agreed to pay full restitution plus $500 … the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfBorder City Fire District – Board Oversight (2024M-137)
… the District’s Board oversight. The former Chief was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Former Fire Co. Treasurer Admits Stealing $24K
… her crimes. DiNapoli’s office partnered with Ontario County Sheriff Philip C. Povero and Ontario County District Attorney James Ritts on the case. Wharton, 54, of Manchester, stole thousands of … the fire company’s credit cards and stole checks to gamble at casinos in the Finger Lakes, Central New York and Las …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kDiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… of her deceased husband’s state pension. When she passed away in 2020, her pension payments should have stopped, … account. Walsh stole $12,973 by withdrawing over $4,000 from the account and transferring at least $8,000 to a second … name to which she also had access. She wrote checks from that second account, forging her deceased mother’s name …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullState Agencies Bulletin No. 1330
… payment will be made in a separate check regardless of when it is paid. The separate check will be issued with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1330-april-2014-management-and-confidential-mc-longevity-lump-sum-lls