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Opinion 90-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OFFICERS AND EMPLOYEES -- Restitution Agency (deposit of unclaimed funds) MUNICIPAL FUNDS -- Unclaimed restitution …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Ordinary Death Benefit – Regional State Park Police Plan
… Your beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if you meet eligibility requirements and your death is not attributable to an on-the-job accident. The … also payable to your beneficiary. Eligibility An ordinary death benefit may be payable to your designated beneficiary …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-death-benefitPartial Lump Sum Payment – Regional State Park Police Plan
… lump sum payment (PLS), you must: Retire under a special 20- or 25-year plan; Retire on or after April 1, 2008; Have … are eligible for PLS, we will send you a special Option Election Form so you can choose a PLS payment along with the … Options* 1 5% 2 5 or 10% 3 5, 10 or 15% 4 5, 10, 15 or 20% 5 or more 5, 10, 15, 20 or 25% *A percentage of the value …
https://www.osc.ny.gov/retirement/publications/1867/partial-lump-sum-paymentOversight of the Title Insurance Industry
… Objective To determine if the Department of Financial Services (DFS) adequately monitors the State’s title insurance industry (Industry). The audit scope covers … unknown defects in the title to the property at the time of sale. The cost of title insurance is higher in New York …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryState Comptroller DiNapoli Releases Audits
… and Hospitals generally complied with its policies for the screening of its direct hire and temporary nurses, it had not … Auditors also identified numerous instances of deficient screening and monitoring. In a follow-up, auditors found that … Technology Transfer Program and Royalty Payments (2019-S-10) The Research Foundation has taken steps to protect SUNY’s …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsOvertime Limits for Tier 6
… limit changes each calendar year based on the Consumer Price Index. Refer to the table below for your annual limit. Calendar Year Overtime Limit 2025 $20,958 2024 $20,459 2023 $19,729 2022 $18,233 2021 …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6DiNapoli: Report Warns of Growing State Debt
… New York's state-funded debt is projected to reach $63.7 billion at the end of the current fiscal year and to increase over the following … New Yorks statefunded debt is projected to reach $637 billion at the end of the current fiscal year and to increase over the …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtDiNapoli Audit Finds Food Inspection Failures at NYC Homeless Shelters
… shelters in New York City were lax in inspecting them and did not check if food service workers were tested for tuberculosis … 2015 through 2017 were completed. Auditors found that OTDA did not produce inspection reports to support three of their … shelters in New York City were lax in inspecting them and did not check if food service workers were tested for …
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)
… included in our initial audit report, Non-Revenue Service Vehicles and On-Rail Equipment ( 2020-S-29 ). About … and 213 leased) used by 26 LIRR departments. VFO does not service vehicles in-house. Instead, it has a maintenance … and repair services for its on-rail non-revenue service equipment. The Maintenance of Way Materials (MofW) …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followState Agencies Bulletin No. 2026
… and Deferred Compensation programs are affected. Effective Dates Changes will be made effective in Institution paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2026-new-deduction-priority-supplemental-retirement-annuity-sra-and-taxState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … in a timely manner and were at risk of losing $20,513 for new bus acquisitions. The district also did not properly file … to ensure the district applied for all state aid for new bus acquisitions. In addition, officials did not perform …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsManagement of Internal Controls
… own, operate and lease facilities that support the technical programs, strategic partnerships and business … were not formalized into a written Accounting Procedures Manual that serves to memorialize requirements. Subsequent to … us with a copy of a finalized Accounting Procedures Manual that incorporated necessary procedures and controls …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsChurchville-Chili Central School District – Procurement (2025M-18)
… policies? Audit Period July 1, 2022 – February 10, 2025 Understanding the Program Generally, school district … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18State Agencies Bulletin No. 2329
… inform agencies of OSC’s automatic processing of the April 2025 LGS payment and provide instructions for payments not … Construction Fund and CSEA Effective Dates: The April 2025 LGS Payment will be processed in separate paychecks on … Date Effective Date Check Date Institution 26 Lag 03/31/2025 04/01/2025 04/17/2025 Administration 1 Lag 03/31/2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2329-april-2025-civil-service-employees-association-csea-public-employeesState Agencies Bulletin No. 2373
… Bulletin 2373.1 Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the October 2025 LGS payment and provide instructions for payments not processed automatically. Affected Employees: … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2373-october-2025-civil-service-employees-association-csea-district-councilBovina Fire District – Fund Balance (2015M-138)
… and separate from the Town of Bovina, and is located in Delaware County. The District is governed by an elected … for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written long-term …
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)
… - pdf] Audit Objective Determine whether professional services were procured in a manner to ensure the prudent and … and procedures regarding the procurement of professional services. Seek competition for 28 professional service … million. Have written agreements in place for professional services provided from 17 vendors totaling $1.2 million. Key …
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)
… by an average of $5.9 million (68 percent) each year from 2014-15 to 2016-17. The District’s budgets included … planned to fund operations. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to …
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)
… more transparent with how it budgets for the general and highway funds. The Board gave taxpayers the impression that … Town operations when these taxes were intended to fund highway operations. During our audit period, from 2018 … and made transfers totaling $869,428 to each applicable highway fund. Key Recommendation Adopt budgets that more …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Town of Byron – Procurement (2024M-11)
… whether the Town of Byron (Town) officials complied with New York State General Municipal Law (GML) and Town policy … whether the Town of Byron Town officials complied with New York State General Municipal Law GML and Town policy when …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11