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Planning
… You need to begin planning your financial future now. The more time you have to do this, the easier it will be for … quite another. We think you’ll find this 5 Step Plan for Retirement helpful. But it’s up to you to make it happen. 5 … on what you want to do. You need to determine how much income you will need in retirement. The first step is to draw …
https://www.osc.ny.gov/retirement/members/planningOpinion 2003-4
… ordered paid unless an itemized voucher therefor, in such form as the board shall prescribe, has been presented to the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 90-43
… in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Death Benefits (police officers - eligibility of children) POLICE AND POLICE PROTECTION -- Death Benefits (eligibility of children) GENERAL MUNICIPAL LAW, … received by the member's widow or widower as a joint and survivor pension until every such child shall have attained …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Opinion 90-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … article 14 is not applicable. Under New York law, even when compensation for overtime is not provided through … are elected public officials (29 USCS §203[e][1][c][ii][I]) and certain staff members of such officials (29 USCS …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Opinion 88-26
… in part, as follows: "No county, city, town, village or school district shall contract any indebtedness except for county, city, town, village or school district purposes, respectively. * * *" Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-88-26XI-A.3 Purchase Orders – XI-A. Purchasing
… This section provides agencies with information related to the issuance and maintenance of purchase orders. Overview … of whether the agency intends to pay the vendor with a check, electronic payment (ACH) or with the PCard. For more … is accessible from the SFS home page after logging in with your SFS user ID and password. Applying Credits The vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… the quantities and prices are correct and appropriate for payment. Business Units must reference the purchase order on … remain encumbered; and The Year to Date Expenditures and Life to Date Expenditures fields on the contract are not … encumbrance and update the Year to Date Expenditures and Life to Date Expenditures fields on the contract when the …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderDiNapoli: Oversight of Supportive Housing Falls Short
… released three audits of supportive housing providers for New Yorkers with mental illness, which found that a lack … by the state Office of Mental Health (OMH) allowed not-for-profit providers to bill for improper expenses, such as salaries, alcohol and spa …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-oversight-supportive-housing-falls-shortXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… contains additional guidance about these reports. 2025 Certification For the certification due by April 30, 2025 , in addition to the annual Certification of Internal … Certification . Guide to Financial Operations REV. 03/03/2025 … Title 2 Chapter I Part 66 of the New York Codes Rules …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processOpinion 96-4
… of sale of property); (establishment of general reserve fund); (authority to supersede village budget procedures) -- … in village); (disposition of proceeds of sale of property) PUBLIC CONTRACTS -- Terms and Conditions (payment of proceeds … in the types of investments authorized by law for the investment of municipal funds. The moneys held by the third …
https://www.osc.ny.gov/legal-opinions/opinion-96-4New York City’s Uneven Recovery: Mothers in the Workforce
… for State fiscal year 2022-23 included refundable City tax credits (to begin in City fiscal year 2024) for providing …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforceOpinion 91-34
… (necessity for bidding) GENERAL MUNICIPAL LAW, §103: A contract for printing materials relating to elections, such … Ed 2d 94; People ex rel. Argus v Hugo , 101 Misc 481, 168 NYS 25 affd 182 App Div 904, 168 NYS 1123; see Schiavone v LaRocca , 117 AD2d 440, 503 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Food Insecurity Persists Post-Pandemic
… without enough to eat. Data from the first three months of 2024 indicate some decreases in food insufficiency. FIGURE 2 … Sometimes or Often Without Enough to Eat, 2020 – 2024 2020 2021 2022 2023 2024 (to date) All Households U.S. 10.9% 9.5% …
https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemicNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2020
… for services such as nutrition, housing, education, and family and children’s services make up the remainder of this … supports, children’s and others’ health, and child and family services such as Head Start. For these other safety … $74 7 TANF $16,476 $50 $2,637 16.0% $131 1 Child and Family Services $11,469 $35 $778 6.8% $39 19 Basic Health …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2020Opinion 91-13*
… serial bonds, sinking fund bonds, bond anticipation notes, tax anticipation notes, revenue anticipation notes, capital … for the next succeeding payments from the Stock Transfer Tax Fund and, if there remained a shortage, to pay over any … lease and a "conditional sale" because of the differing tax treatment of each. As will be seen, any determination as …
https://www.osc.ny.gov/legal-opinions/opinion-91-13State Pension Employer Contribution Rates Announced for 2020-21, Assumed Rate of Return Lowered
… assumed rate of return on investments from 7 percent to 6.8 percent, anticipating a lower return investment … fiscal year (March 31, 2019) was $210.5 billion. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/08/state-pension-employer-contribution-rates-announced-2020-21-assumed-rate-return-loweredMedicaid Program – Improper Managed Care Payments for Recipients With Duplicate Client Identification Numbers
… premium for each enrolled recipient and, in turn, the MCOs pay for services their members require. Each individual who …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/medicaid-program-improper-managed-care-payments-recipients-duplicate-client-identificationState Agencies Bulletin No. 1692
… for Refund or Exchange) and the impact on the employee’s 2018 Form W-2 (Wage and Tax Statement) and agency … (Inst) or January 4, 2019 (Admin) deadline Effective Date(s) Immediately Background AC230s received by December 28, … Questions regarding AC230s may be emailed to the Payroll Reversal and Exchange mailbox. Questions regarding Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1692-processing-2018-salary-refunds-received-osc-after-december-28-2018-instDiNapoli: Wall Street Bonuses Fell 44% in 2008
… transparency and accountability in the use of these funds. Every dime counts, especially when they’re taxpayer dimes and taxpayers ought to know if these funds were used to buy corporate jets, pay dividends or …
https://www.osc.ny.gov/press/releases/2009/01/dinapoli-wall-street-bonuses-fell-44-2008Former Treasurer of Putnam Engine & Hose Co. of the Port Chester Volunteer Fire Dept. Pleads Guilty to Embezzling More Than $38,000
… New York State Comptroller Thomas P. DiNapoli, Geoffrey S. Berman, the … Gerardi was arraigned on Monday in White Plains federal court and pled guilty today before U.S. Magistrate Judge Paul … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/12/former-treasurer-putnam-engine-hose-co-port-chester-volunteer-fire-dept-pleads-guilty-embezzling-more