Search
DiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… More than 30 years after the Americans with Disabilities Act (ADA) … More than 30 years after the Americans with Disabilities Act ADA …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesDiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels
… in. The estimate does not include stock options or other forms of deferred compensation for which taxes have not been …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levelsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Olean City School District – Reserve Funds (Cattaraugus County) The … to address overfunded reserves. Thousand Islands Central School District – Financial Management (Jefferson County) The …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… Towers Mitchell-Lama Housing Development (2017-N-1) Vacant apartments at Clinton Towers were often not rented in a … period January 2012 through March 2017, an average of 13 apartments each month had been vacant for over 60 days, … $740,000 in lost rental revenue. On March 31, 2017, 15 apartments at Clinton Towers had been vacant for more than 60 …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0Holtsville Fire District – Financial Management (2025M-4)
… District officials disagreed with certain aspects of our findings but indicated they planned to initiate corrective action. Appendix C includes our comment on an issue raised in the District’s response … 3 of the New York State General Municipal Law (GML). Our methodology and standards are included in Appendix D. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4City of Dunkirk – Budget Review (B25-1-8)
… budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the City of Dunkirk Fiscal Recovery Act; … and expenditure projections. The City’s most recent Annual Financial Report was submitted to the Office of the … information to monitor the City’s finances and make informed decisions. Prior to adopting the 2026 budget, ensure …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8Village of Herkimer – Payroll (2025M-37)
… regular salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon … accounting for $7.0 million (74 percent) of the total. To properly control and account for these costs, Village … the compensation approved by the Village Board (Board) to which they are entitled, and time records adequately …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37State Agencies Bulletin No. 1575
… Allowance Certificates) and how completion of these forms affect employee income tax withholding. Agencies should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesSt. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Westmoreland Central School District – State Transportation Aid (2017M-220)
… aid to which it was entitled for the purchase of new buses for the period January 1, 2008 through June 30, 2017. Background The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and … and the City of Rome in Oneida County. The District, which is governed by a seven-member Board of Education, has …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Overview – Special 20- and 25-Year Plans
… service and your final average earnings (FAE). Your FAE is the average of your highest three consecutive years of earnings.* Usually these are the years right before retirement, but they can be anytime in … your career. Your FAE can include, but is not limited to, the payments listed below. Payments must be earned in the FAE …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewContributing Toward Your Retirement – Article 14 Benefits
… earnings toward your retirement benefits for 25 years or until retirement, whichever is earlier. If you are … reportable for federal income tax only when you withdraw or retire from the Retirement System. Therefore, the 3 percent contributions you make on or after October 1, 2013* are: Not reported as wages for …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementVested Retirement Benefit – Regional State Park Police Plan
… Tiers 1 & 2 — the first of the month following your 55th birthday. Tiers 3 & 5 — your 55th birthday. Tier 6 — your 63rd birthday. Your Vested Benefit Your vested benefit is 1/60th …
https://www.osc.ny.gov/retirement/publications/1867/vested-retirement-benefitVested Retirement Benefit – State Police Plan
… tier: Tier 2 — the first of the month following your 55th birthday. Tier 5 — your 55th birthday. Tier 6 — your 63rd birthday. The Benefit Your vested retirement benefit is 1.66 …
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefitVested Retirement Benefit – Special 20- and 25-Year Plans
… Tiers 2 and 3 — the first of the month following your 55th birthday. Tier 5 — your 55th birthday. Tier 6 — your 63rd birthday. The Benefit Your vested retirement benefit is 1.66 …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitVested Retirement Benefit – En-Con Police Officers Plan
… Tiers 1 & 2 — the first of the month following your 55th birthday. Tiers 3 & 5 — your 55th birthday. Tier 6 — your 63rd birthday. Your Vested Benefit Your vested retirement benefit …
https://www.osc.ny.gov/retirement/publications/1822/vested-retirement-benefitVested Retirement Benefit – Forest Rangers Plan
… Tiers 1 & 2 — The first of the month following your 55th birthday. Tiers 3 & 5 — Your 55th birthday. Tier 6 — Your 63rd birthday. Your Vested Benefit Your vested retirement benefit …
https://www.osc.ny.gov/retirement/publications/1864/vested-retirement-benefitEast Bloomfield Fire District – Financial Operations (2017M-154)
… January 1, 2015 through February 23, 2017. Background The East Bloomfield Fire District is a district corporation of the State, distinct and separate from the Town of East Bloomfield, in Ontario County. The District is governed … East Bloomfield Fire District Financial Operations 2017M154 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154City of Newburgh – Budget Review (B17-6-18)
… The City faces potential increased salary costs when one of its expired collective bargaining agreements is …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… by an elected five-member Board of Education, is located in the Town of Southampton, Suffolk County. The District … one school with approximately 450 students attending Kindergarten through Grade 6 and contracts with a neighboring …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and