Search
Comptroller DiNapoli Releases State Audits
… and Markets: Annual Assessment of Market Orders for 2012, 2013, and 2014 (2014-S-58) The department has … October 1, 2013 Through March 31, 2014 (2013-S-50) For the period October 1, 2013 through March 31, 2014. … year. Office of Mental Health (OMH): Assertive Community Treatment (ACT) Program (2014-S-25) OMH is not effectively …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsMedicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities
… payments are made: a payment for the first hospital’s claim and a payment for the second hospital’s claim. However, according to the Department’s regulations, … hospital, only the first hospital should bill Medicaid one claim for the entire episode of care. Key Findings Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-overpayments-inpatient-transfer-claims-among-merged-or-consolidated-facilitiesRiverhead Central School District – Financial Operations (2025M-64)
… and accurate financial information in a timely manner to enable them to monitor financial operations? Audit Period July 1, 2022 – … are responsible for developing policies and procedures to ensure the Board receives sufficient information to … and accurate financial information in a timely manner to enable them to monitor financial operations …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Access-A-Ride Accident Claims (Follow-Up)
… traditional carriers decreased and reliance on the black car services and taxis increased. The number of reported … for the most part, AAR and the carriers were in compliance with federal motor carrier standards for such things as … was an unquantified liability risk associated with black car services and taxis that was expanding and was not being …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followNorwood-Norfolk Central School District – Financial Management (2022M-129)
… Board and District officials: Allowed surplus fund balance to exceed the 4 percent statutory limit. As of June 30, 2021, … points over the limit. Surplus fund balance must be used to reduce the upcoming fiscal year’s real property tax levy … million in the New York State and Local Retirement System (NYSLRS) reserve fund, which is enough to fund average …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Overview – Employer Contributions and Rates
… Fund (the Fund) holds and invests the money used to pay NYSLRS benefits. As a participating employer, your … help ensure future retirement benefits can be paid. To calculate your annual invoice and bill you for a portion … help ensure the proper funding of retirement benefits To determine an employers cost contribution rates are issued …
https://www.osc.ny.gov/retirement/employers/contributions/overviewStandard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… work days by adopting and posting a Standard Work Day and Reporting Resolution for Elected and Appointed … Officials NYSLRS employers establishes standard work day for elected and appointed officials by adopting a …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolutionTrash Can Free Stations Pilot Program (Follow-Up)
… Purpose To determine the extent of implementation of the three … there were significant limitations in Transit’s methods to evaluate the progress of the Pilot Program. Consequently, … the Pilot Program sufficiently achieved the stated goals to improve customer experience and reduce the rodent …
https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-followEstimate Your Pension
NYSLRS members use our Benefit Projection Calculator to estimate your pension benefits and plan for retirement
https://www.osc.ny.gov/retirement/members/estimate-your-pensionFranklin-Treadwell Fire District – Disbursements (2021M-16)
… District (District) officials provided adequate oversight to ensure disbursements were authorized, supported and for … for appropriate District purposes. However, the failure to review disbursement activities increases the risk for … Key Recommendations Provide additional oversight to mitigate the lack of segregation of duties. Establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Earnings Limits – Enhanced Reporting
… Revenue Code Section 401(a)(17) limits the earnings used in the calculation of pension benefits. The amount is set by … and Social Security Law limits the earnings used in the calculation of pension benefits. The amount cannot … prorated. For reference, the Governor’s salary is provided in the table below. Earnings Period The Governor’s Salary …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsEmployer E-News Archive — 2024
… the Switch October 2024 Make Payments Faster and Easier with ACH Ensure Contact Information and Security Roles Are … Statements Remind Employees to Update Contact Information with NYSLRS New Contribution Rates for Tier 6 Members …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2024DiNapoli: Metro North and LIRR Lax in Monitoring Overtime Paid For With Federal Stimulus Funds
… conductors to charge overtime for tasks such as washing up for work, New York State Comptroller Thomas P. DiNapoli … network and we must be good stewards of those funds. The MTA should take a harder look at wasteful spending and work to tighten up its …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-metro-north-and-lirr-lax-monitoring-overtime-paid-federal-stimulus-fundsCaucus 2025: Important Information for New Yorkers
… Lingering Challenges in the Child Care Sector (February 2025) Health & Mental Health Continuing Crisis: Drug Overdose … 2024) New Yorkers in Need: Homelessness in New York State (January 2025) Jobs & Economy Minority- and Women-Owned … 2024) The Critical Role of Nonprofits in New York (January 2025) Small Business New York State Business Owners …
https://www.osc.ny.gov/reports/caucus2025State Comptroller Thomas P. DiNapoli Statement on Federal COVID-19 Relief Plan
… “This is a game changer for New York. As the pandemic drags on for New … This is a game changer for New York As the pandemic drags on for New …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-thomas-p-dinapoli-statement-federal-covid-19-relief-planApplication to Reinstate a Former Membership (RS5506)
To reinstate a former membership in a public retirement system in New York State, NYSLRS members use form RS5506.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5506.pdfResources for Local Officials
… Approvals Local Government Management Guides New Official Quick Start Guide [pdf] Planning Resources Population Data, …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsOvertime Temporarily Excluded from Tier 6 Contribution Rates
… March 31, 2024 from the calculation of Tier 6 member contribution rates. NYSLRS reviewed earnings breakdowns … provided by employers and lowered affected Tier 6 members contribution rates for State Fiscal Year 2024-25 (April 1, … Year 2025-26 (April 1, 2025–March 31, 2026). Refunding Contribution Overpayments — November 2025 Update As a result …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesDisability Retirement – When Employees Retire
… behalf. For example, the employee’s attorney, a power of attorney (POA), or a court-appointed guardian who has been … employer, you also have the authority to file on behalf of your employee. When we receive a disability retirement … and recommend approval or disapproval. Filing on Behalf of an Employee You can file a disability retirement …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirementViewing Your GASB Report – Governmental Accounting Standards Board
… dating back to State Fiscal Year 2015 are available). Your report can be generated as a PDF or Excel file, which you can … Board GASB Statement No 68 employers can view their GASB report in Retirement Online …
https://www.osc.ny.gov/retirement/employers/gasb/viewing-your-gasb-report