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Retirement Option Election Form with Partial Lump Sum Payment for Tier 2, 3, 5 and 6 Members (RS 6421-A)

To select a pension payment option when applying for retirement and choose to receive a partial lump sum payment, Tier 2, 3, 5 and 6 members who are designating one beneficiary use form RS6421-A.

https://www.osc.ny.gov/files/retirement/forms/pdf/rs6421-a.pdf

XII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures

… Units with guidance on how to process payments to a vendor in foreign currency using the Statewide Financial System. New … cannot process Automated Clearing House or check payments in foreign currencies. In the event that a vendor requires checks to be paid in a …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currency

DiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023

… of the state workforce, not including SUNY and CUNY, grew from 2023 by 3.7% in 2024, or 5,330 positions, to an average … annual overtime hours per Corrections employee grew 26.3% from 2023 to 325 annual overtime hours in 2024, with the … by 9.5% to 14,699. In 2021, 2022, and 2023, attrition from the workforce has been driven largely by people leaving …

https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023

DiNapoli: Percentage of New Yorkers With Mental Illness Rose as Available Psychiatric Beds Declined

… The mental health needs of New Yorkers have greatly increased, with 21.1% of adults struggling with mental Illness and 5.1% with a … 2013 and 2022, there was a 23% increase in the number of individuals served by the state’s public mental health … The mental health needs of New Yorkers have greatly increased with 211 of adults …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-percentage-new-yorkers-mental-illness-rose-available-psychiatric-beds-declined

Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)

… (Town) officials properly budget for and allocate sales tax revenue? Audit Period January 1, 2020 – March 31, … Audit Area Counties are authorized to share some of their sales and use tax collections with certain local governments. … for Town officials to accurately budget for and allocate sales tax revenue to maintain equity among taxpayers. During …

https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62

DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000

… former Willsboro town clerk/tax collector, was sentenced to serve five years probation and ordered to pay full restitution of nearly $90,000 after her … and treated public money in her care as her own to fund her lifestyle. Now she is a convicted felon and has …

https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitution

Town of Ulster – Fire Protection Services (2015M-177)

… March 31, 2015. Background The Town of Ulster is located in Ulster County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177

State Police Bulletin No. SP-133

… of OSC’s automatic processing of the movement of Command Pay and Premium Overtime to base salary for Senior Investigators. Affected Employees … Association. The agreement provides that Command Pay and Premium Overtime compensation shall be added to base … of OSCs automatic processing of the movement of Command Pay and Premium Overtime to base salary for Senior …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-133-movement-command-pay-and-premium-overtime-base-salary-state-police

State Agencies Bulletin No. 1723

… for reporting line number changes and to explain how chartfield strings will be charged for fiscal year … for reporting line number changes and to explain how chartfield strings will be charged for fiscal year …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1723-reporting-line-number-and-budget-year-changes-fiscal-year-2019-2020

Oversight of Smart Schools Bond Act Funds

… (Department) is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have … August 27, 2019. About the Program The Smart Schools Bond Act (Act) was approved by New York State voters in … Department is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have …

https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-funds

Opinion 88-1

… REAL PROPERTY -- Conveyances Generally (of village parking lot) -- Gifts (of parking lot to U.S. Postal Service) GENERAL MUNICIPAL LAW, §72-h: The … special legislation prior to conveying a village parking lot to the U.S. Postal Service. Whether a particular parcel …

https://www.osc.ny.gov/legal-opinions/opinion-88-1

State Comptroller DiNapoli Releases Municipal Audits

… refuse and garbage fees to finance the city's waste and recycling services, but the council has not yet authorized or approved a combined waste and recycling fee to realize the estimated revenues. All six of …

https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits

Opinion 2008-6

… department results in an increased amount because the daily rate divisor and, therefore, hourly rate divisor used … commissioner is entitled to a corresponding benefit. The daily rate divisor and, consequently, hourly rate divisor … by dividing the officer's salary by 234 (hereinafter "daily rate divisor"). We are informed that the "hourly rate …

https://www.osc.ny.gov/legal-opinions/opinion-2008-6

Medicaid Program – Medicare Part D Clawback Payments

… and Medicaid (“dual-eligibles”). The Department is required to make a monthly payment (referred to as the …

https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-payments

Monitoring of Construction Management 2020-S-42

To determine if the Office of General Services is adequately monitoring construction management contracts to ensure they meet the terms and requirements, and if the oversight and administration costs associated with carrying out this function are supported and related.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s42.pdf

Oversight of Language Access Services (2024-N-2)

To determine if the New York City Department of Health and Mental Hygiene is adequately serving the needs of individuals with Limited English Proficiency, complying with State regulations and local laws, and providing sufficient oversight of Language Access Services.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24n2.pdf

IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions

… recovery services; document scanning service; data storage service; content or data standardization services; CD … network, rather than from a local computer or server. Energy 52015 Energy Performance Contracts Inspection, survey … etc. 55187 HVAC/Chiller HVAC mechanical, process piping, solar energy, ventilation and duct work, refrigeration, …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-service