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Opinion 90-29
… by the designated restitution agency, must be used for the purposes set forth in section 420.10(7) of the … 1, 1984, may be transferred to a county's general fund. For the reasons set forth below, we believe that such money … departments are often designated as the agency responsible for the collection and administration of restitution and …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Overtime Limits for Tier 6
… of your final average earnings (FAE) , which is used to determine your NYSLRS pension. If you earn more than the … calendar year based on the Consumer Price Index. Refer to the table below for your annual limit. Calendar Year … information about your retirement benefits and how your pension will be calculated. Rev. 2/25 … For Tier 6 …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6Oversight of the Title Insurance Industry
… to address activities and expenses that officials say are inappropriate and that have unnecessarily increased the … up to ensure recommendations resulting from examinations are monitored and implemented. Allow unfettered access to …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryState Comptroller DiNapoli Releases Audits
… audits have been issued. Gaming Commission: Oversight of Casino Revenues and Regulatory Oversight Reimbursement … has not been billed or collected from commercial casinos for oversight costs. The commission also did not have … of 14, liquidation of nine, square footage reduction for three, and no changes in the remaining three. The …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsDiNapoli Audit Finds Food Inspection Failures at NYC Homeless Shelters
… York State Comptroller Thomas P. DiNapoli. "When you get a hot meal at a homeless shelter, it should not come with a …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-finds-food-inspection-failures-nyc-homeless-sheltersNon-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… To determine the extent of implementation, as of April 17, 2025, of the 13 recommendations included in our initial audit … of track on 11 different branches and extends from four major NYC terminals—Penn Station, Grand Central Madison, … Atlantic Terminal, and Hunters Point Avenue—through a major transfer hub at Jamaica to the easternmost tip of Long …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followTown of Byron – Procurement (2024M-11)
… by using a State fuel contract and may have paid less for other goods and services. The Board and Town officials: … approximately $4,000 more than the State contract price for the more than 16,700 gallons purchased during our audit … proposals in accordance with the Town’s procurement policy for 10 purchases totaling $68,103. Did not use request for …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11West Albany Fire District – Credit Card Purchases (2017M-15)
… Town of Colonie in Albany County. The District is governed by an elected five-member Board of Commissioners. Budgeted … (58 percent) totaling $22,224 were not approved in advance by either Board approval or purchase order. Although the … card users obtain prior approval for purchases to be made with the District’s credit cards. Establish a clear and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… (BOCES) officials maintained complete and accurate capital asset records. Key Findings BOCES’ capital asset records were incomplete and inaccurate. The BOCES’ … requirements of, and did not comply with, BOCES’ capital asset policies (asset policies).As a result, the required …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalDiNapoli: Report Warns of Growing State Debt
… the second highest debt service as a percentage of All Funds receipts in the peer group. DiNapoli's proposal for …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtOrdinary Disability – En-Con Police Officers Plan
… or within 90 days from the date you: Are last paid on the payroll; Are last on an authorized medical leave of absence …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-disabilityTier 2, 3, 5 and 6 Death Benefits – New Career Plan
… be paid the greater of the two death benefits; if you die after retirement, and meet the eligibility criteria, your … a salary of $60,000 $60,000 × 3 = $180,000 (reduction for working after age 60) − 10,800 (ordinary death benefit at …
https://www.osc.ny.gov/retirement/publications/1515/tier-2-3-5-and-6-death-benefitsBovina Fire District – Fund Balance (2015M-138)
… anticipated equipment replacement needs based on useful life. … Bovina Fire District Fund Balance 2015M138 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Cayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… whether professional services were procured in a manner to ensure the prudent and economical use of public money in … some form of competition, and provide guidance as to how competition should be solicited. Ensure that BOCES has … detailing the types and timeframes of the services to be provided and compensation to be paid. BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalCarthage Central School District - Financial Condition (2018M-93)
… financial condition. Key Findings Unrestricted fund balance at the end of 2016- 17 was $6.2 million or 9.9 … 2016-17. The District’s budgets included appropriated fund balance that was not used as planned to fund operations. Key … Develop a plan to reduce the amount of unrestricted fund balance to comply with the statutory limit. Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Town of Wellsville – Budgeting (2021M-112)
… report - pdf ] Audit Objective Determine whether the Town of Wellsville (Town) Board (Board) adopted structurally … taxes were levied to finance general Town operations when these taxes were intended to fund highway operations. … initiate corrective action. … Determine whether the Town of Wellsville Town Board Board adopted structurally balanced …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112State Agencies Bulletin No. 2026
… Purpose The purpose of this bulletin is to provide information to agencies regarding a change in deduction priorities for After Tax 403(b) … bulletin is to provide information to agencies regarding a change in deduction priorities for After Tax 403b deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2026-new-deduction-priority-supplemental-retirement-annuity-sra-and-taxCayuga County - Procurement and Claims Audit (2018M-274)
… Key Findings County officials: Did not seek competition for aggregate purchases from nine vendors totaling … Consider the aggregate amount to be expended for the same or similar type of goods or services when … competitive bidding is required and develop procedures for procuring professional services. Ensure all claims are …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274XI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… To participate in the Office of the State Comptroller’s (OSC) … Purchase Authorization or One-Time Purchase Order subject to OSC review (“OP” transaction) (see XI.3 Submission of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentState Comptroller DiNapoli Releases School District Audits
… Aid (Essex County) District officials did not apply for all transportation aid in a timely manner and were at risk of … adequate procedures to ensure the district applied for all state aid for new bus acquisitions. In addition, … officials did not adopt written policies to ensure all overtime hours were preapproved, incurred only when …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits