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NY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… put New York on a steady course to capitalize on long-term market opportunities and weather the volatility of the markets in the short-term. We have been vigilant about maintaining … and their families rely on us for their financial security in retirement, and we're making sure that our state pension …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topAdditional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… Security Law (RSSL). To be eligible for this benefit, you must retire directly from public service or within a year … with your employer to see if they offer this benefit. If you are eligible for this benefit, you will also see “Sick Leave Eligibility: Yes” listed in …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveAdditional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly from public employment or within a …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan
… If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly from public employment or within a …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… your employer has chosen to offer this optional benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly from public employment or within a …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jDiNapoli: School District Tax Levy Cap at 2%
… Property tax levy growth for New York’s school districts and 10 cities … today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding … New York City) and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentDiNapoli: School District Tax Cap Levy Remains at 2%
… Property tax levy growth for New York’s school districts and 10 cities will remain capped at 2% for … applied to local governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to … certain exceptions. The law includes provisions that allow school districts and municipalities to override the cap. …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-school-district-tax-cap-levy-remains-at-2-percentOvertime Limits for Tier 5
… $34,318.92 2037 $33,319.34 2036 $32,348.87 2035 $31,406.67 2034 $30,491.91 2033 $29,603.80 2032 $28,741.55 2031 …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-5Cost-of-Living Adjustment – Divorce and Your Benefits
… to provide COLA increases. Retirement and Social Security Law Section 78-A (g) does not permit a non-spouse option …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentXVI.1 Financial Reporting Overview – XVI. Financial Reporting
… public and the Legislature in accordance with generally accepted accounting principles (GAAP) as prescribed by the … public and the Legislature in accordance with generally accepted accounting principles GAAP as prescribed by the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewWyoming Central School District – Financial Management (2016M-67)
… funds to unrestricted fund balance (where allowed by law) or to other reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Lyncourt Union Free School District – Financial Condition (2016M-62)
… fund balance is in compliance with the Real Property Tax Law statutory limits and reduce the amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62East Aurora Union Free School District - Procurement (2023M-125)
… $63,433 without obtaining competitive bids as required by GML. Key Recommendations Ensure all purchase contracts over $20,000 are competitively bid as required by GML. Periodically review and update the procurement policy and procedures as required by GML Section 104-b. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… Objective Determine whether the Wallace Volunteer Fire Department, Inc. (Department) officers and members provided adequate financial oversight. Key Findings The Department officers (Officers) and members did not enforce … Determine whether the Wallace Volunteer Fire Department Inc Department officers and members provided …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Rhinecliff Fire District – Board Oversight (2024M-154)
… whether the Rhinecliff Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not adequately provide oversight of financial operations. As a result, the Board hindered …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… Determine whether the Jefferson County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … Determine whether the Jefferson County County Department of Weights and Measures Department completed required testing …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… Determine whether the Seneca County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … records were maintained. Key Findings The Director of Weights and Measures (Director) did not complete all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Livingston County Probation Department – Financial Operations (2016M-404)
… period January 1, 2014 through April 28, 2016. Background Livingston County is located in central New York and has a … by the Board of Supervisors, which comprises 17 elected Livingston County Town Supervisors. The Livingston County Probation Department assists in reducing …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Village of West Hampton Dunes – Financial Operations (2013M-390)
… properly monitored the Village’s financial operations for the period June 1, 2011 through December 31, 2012. … is located in the Town of Southampton in Suffolk County and has a population of approximately 55. The Village is … executive officer. General fund expenditures reported for fiscal years 2011-12 and 2012-13 were $1,337,445 and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Town of St. Armand – Selected Financial Operations (2017M-142)
… 1, 2015 through December 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion … Town of St Armand Selected Financial Operations 2017M142 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142