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Retirement System Membership – State Police Plan
… in the New York State Police and Fire Retirement System (PFRS) is mandatory. Employers are responsible for …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipSelected Employee Travel Expenses
… advances in installments – similar to the payback of a loan. The track coach may have violated the Public Officers Law by employing his daughter as a volunteer coach … to pay for her travel with him and the team to local and national track events. Key Recommendations Monitor cash …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesCosts to Administer the Insurance Division Operations for the Three Fiscal Years Ended March 31, 2012
… include monitoring the financial solvency of insurers; approving the formation, consolidation or mergers … by the insurance industry via assessments on all domestic insurers and all licensed United States branches of foreign insurers domiciled in New York State. Section 332 requires …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/costs-administer-insurance-division-operations-three-fiscal-years-ended-march-31-2012State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… Capital projects expenditures include payments made for: The acquisition or construction of the State’s capital facilities including planning, land acquisition, … and economic development projects; and Advances for capital construction costs reimbursable by public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsCost-Saving Ideas: Managing Workers' Compensation Costs
… You must provide your employees workers’ compensation … If your experience rating and other factors are good, you may find comparable coverage at a lower cost. … located within the county. Monitor Your Bill If you purchase a policy from a vendor, your chief fiscal …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsSchuyler County – Court and Trust Funds (2021-C&T-1)
… Office. The County Clerk maintained a court and trust register as required, but it was incomplete and outdated. We … have been recorded in the County Clerk’s court and trust register but were missing from the register. The Surrogate’s Court Clerk was not maintaining …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1Opinion 89-33
… audit, liability could conceivably rest not only with the certifying official, but also with the village treasurer who … Corporation, §12.217). We would, however, stress that the certifying officer must have a proper basis for making his or …
https://www.osc.ny.gov/legal-opinions/opinion-89-33DiNapoli and Brooklyn Borough President Antonio Reynoso Op-Ed: New York Mothers Should Not Be Dying in Childbirth in 2025
… Statewide morbidity data would provide us with a window into the conditions that could teeter into tragedy. …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-and-brooklyn-borough-president-antonio-reynoso-op-ed-new-york-mothers-should-not-be-dyingDiNapoli: Three Arrested for Scheme to Steal Unclaimed Funds from New York State
… charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptroller’s Office of Unclaimed Funds. TUNKARA was arrested on July 19, 2022 and … charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptrollers …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-three-arrested-scheme-steal-unclaimed-funds-new-york-stateState Comptroller DiNapoli Releases Municipal Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-842
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2023 … and 2024 PSC three percent (3.00%) Salary Increases and to provide instructions for payments not processed … eligibility criteria are impacted. Background: Pursuant to the Memorandum of Agreement between the City University of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-842-2023-2024-professional-staff-congress-psc-retroactiveIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… The Single Audit Act (The Act) was first enacted by Congress in 1984 and was intended to establish uniform audit requirements for … guidelines of A-128. Upon passage of A-133, Circular A-128 was rescinded. Circular A-133 was further revised in June … The Single Audit Act The Act was first enacted by Congress in 1984 and was intended to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… Impact of COVID-19 December 2020 PDF Version Highlights In 2019, New York City’s retail sector comprised 32,600 … the Open Storefronts program, which allows most retail store owners to use the sidewalk space in front of their … 8% 2% Motor Vehicle and Parts Dealers 11.4 66,900 8% 7% Furniture and Home Furnishings 10.5 51,100 11% -1% Sporting …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19Opinion 97-20
… Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise … to remodel and purchase appliances for the firehouse kitchen. You ask whether a volunteer fire department may … to remodel and purchase appliances for the firehouse kitchen. Sections 9104 and 9105 of the Insurance Law govern …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 95-14
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (personal computer for … (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … members of each company, may determine to use foreign fire insurance tax moneys to purchase a personal computer to be …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Controls Over Cash Advance Accounts
… 2011 through June 30, 2014. Background Section 115 of the State Finance Law authorizes the establishment of cash advance accounts, which State agencies may use for petty cash, travel, and other … an unrelated account, without notifying the Office of the State Comptroller (OSC) of the change. Two funds had …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsEarnings Limits – Enhanced Reporting
… above the limit. Earnings Period Earnings Limit April 1, 2026 – March 31, 2027 $360,000 April 1, 2025 – March 31, 2026 $350,000 April 1, 2024 – March 31, 2025 $345,000 April … Earnings Period Earnings Limit April 1, 2025 – March 31, 2026 $250,000 April 1, 2024 – March 31, 2025 $250,000 April …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsAccounts Payable Advisory No. 39
… Subject Submitting vouchers to OSC for Eminent Domain Judgments Reference Guide to Financial … Operations (GFO), Chapter XII, Section 6.B - Paying for the Purchase of Land Guidance Effective August 1, 2014, … voucher must be processed in SFS using the Unique Coding for the Purchase of Land and all necessary documentation …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/39-eminent-domain-judgmentsXI.11.F Contract Monitoring – XI. Procurement and Contract Management
… the contract period; services to be performed and, where necessary, the specific individuals to perform the … terms should be clear and unambiguous. Vague language can: (i) contribute to errors in interpretation by the contractor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoring