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Accounting and Reporting Update
This session will provide an overview of recent GASB statements as well as miscellaneous accounting updates implemented by OSC. The session will discuss how local governments will need to account for and report these changes in the Annual Financial Report (AFR).
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-accounting-and-reporting-update-042926.pdfHotel Industry in New York City
New York City’s hotel industry is one of the nation’s strongest, with high demand for rooms led by a surge in domestic visitors, but it remains vulnerable to changes in tourism and the continued loss of international travelers due to geopolitical instability.
https://www.osc.ny.gov/files/reports/osdc/2026/pdf/nyc-hotel-industry-report-july-2026.pdfDiNapoli: Audit Finds up to $12.1 Million in Inappropriate Medicaid Payments
… York State's Medicaid system made as much as $12.1 million in inappropriate payments during 2015, including $2.3 million for dead … had been dropped from long term care coverage, according to an audit released today by State Comptroller Thomas P. … York States Medicaid system made as much as $121 million in inappropriate payments during 2015 including $23 million …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-audit-finds-121-million-inappropriate-medicaid-paymentsOpinion 95-27
… as added by chapter 82 of the Laws of 1995, provide a "grace period" for submission of claims for adjustments in the … section 3604(5)(b) does not expressly provide for a "grace period", prior to January 1, 1996, there is no … as added by chapter 82 of the Laws of 1995 provide a grace period for submission of claims for adjustments in the …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Opinion 91-9
… class - budget items) CITIES -- City Council (authority to increase budget items) -- Powers and Duties (supersession … has implied authority under Second Class Cities Law, §75 to include in its annual estimate a reasonable amount for … contingent purposes. The city council may be authorized to make such increases, however, by local law subject to …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Motor Vehicle Theft and Insurance Fraud Prevention Program
… Objective To determine whether the Division of Criminal Justice … State Executive Law under Article 36-A (Law), is intended to provide an integrated means to prevent, deter, and reduce the incidence of these crimes … To determine whether the Division of Criminal Justice …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programState Agencies Bulletin No. 2301
… New York City Teachers Retirement System (NYCTRS) and the New York City Board of Education Retirement System … Affected Employees: Tier 6 members of NYCERS, NYCTRS, and NYCBERS are affected. Background: OT limit for Tier 6 … NYCERS New York City Teachers Retirement System NYCTRS and the New York City Board of Education Retirement System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2301-2025-tier-6-overtime-limit-new-york-city-retirement-systemsDivision of Housing and Community Renewal Bulletin No. DH-132
… on annual salary such as OT for Annual 2080 (Earnings Code OCS). These adjustments will be paid using the associated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-132-district-council-37-dc-37-2024-non-pensionable-lumpState Agencies Bulletin No. 2253
… employee’s taxable gross, and reported on the employee’s Form W-2. The adjustments (Earnings Codes AJR, ARC, and ARO) and … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2253-april-2023-and-april-2024-retroactive-3-salary-increases-arbitrationDiNapoli: Tesla Investors Should Vote Against Musk's Trillion Dollar Pay and Director Nominees
… a 3% ownership stake to file a shareholder derivative lawsuit against the company’s officers or directors. Tesla’s …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-tesla-investors-should-vote-against-musks-trillion-dollar-pay-and-director-nomineesDiNapoli: Administrative Streamlining Can Strengthen Fragmented NYC Child Care Programs
… New York City are fragmented and data on outcomes and cost can be better utilized so expansion efforts are done in a …
https://www.osc.ny.gov/press/releases/2026/01/draft-dinapoli-administrative-streamlining-can-strengthen-fragmented-nyc-child-care-programsFull- and Part-Time Service Credit – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… NonContributory Plan with Guaranteed Benefits information for ERS Tier 1 members under Sections 75d and 75e Full and …
https://www.osc.ny.gov/retirement/publications/1502/full-and-part-time-service-creditA Message From Comptroller Thomas P. DiNapoli – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… information for ERS Tier 1 members under Sections 75d and 75e A Message from Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/retirement/publications/1502/message-comptroller-thomas-p-dinapoliFull- and Part-Time Service Credit – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… NonContributory Plan with Guaranteed Benefits information for ERS Tier 2 members under Sections 75d and 75e Full and …
https://www.osc.ny.gov/retirement/publications/1507/full-and-part-time-service-creditA Message From Comptroller Thomas P. DiNapoli – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… ERS Tier 2 members under Sections 75d and 75e A Message from Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/retirement/publications/1507/message-comptroller-thomas-p-dinapoliRetiring Before Age 62 – New Career Plan
… New Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1515/retiring-age-62Challenging a Determination – Career Plan
… process, please review our Administrative Hearing FAQs , email our Hearing Administration Bureau at …
https://www.osc.ny.gov/retirement/publications/1642/challenging-determinationEnding Your Membership – Career Plan
… If you do not have at least five years of credited service and seven years have elapsed since you last worked for a … employer; 1 If you are not vested, leave public employment and voluntarily withdraw your membership ; If you transfer … with an employer that participates in the New York State and Local Retirement System. 1 Updated 10/22 …
https://www.osc.ny.gov/retirement/publications/1642/ending-your-membershipDivorce – Non-Contributory Plan with Guaranteed Benefits
… the division of marital assets between spouses after the marriage has ended. The division must be stated in the form …
https://www.osc.ny.gov/retirement/publications/1513/divorceContributing Toward Your Retirement – New Career Plan
… benefits, you are not required to contribute toward your retirement benefits, but may elect to make voluntary annuity savings contributions to the Retirement System. These contributions, plus the interest … 3 percent of your reportable earnings toward your retirement benefits until you retire or have 32 years of …
https://www.osc.ny.gov/retirement/publications/1515/contributing-toward-your-retirement