Search
Lump Sum Payments – Enhanced Reporting
… types of payments may be made as a lump sum: Buy back Settlement agreement* Holiday Maintenance (clothing, housing, … Workers’ compensation * If an employee receives a settlement, you must submit the settlement agreement or court …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsWhat Tier Are You In?
… Online and look under 'My Account Summary.' There are six tiers in the Employees’ Retirement System (ERS) and five in …
https://www.osc.ny.gov/retirement/members/what-tier-are-youGreenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… The District’s financial recovery may be impacted due to decreased enrollment, resulting in decreased revenues. District officials did not: Perform budget transfers resulting in appropriations exceeding budgeted line … exceed revenues. District officials should perform budget transfers after appropriate Board approval and provide the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementNYSLRS Regulation 315.4 for Elected and Appointed Officials
This session will cover the reporting requirements under Regulation 315.4 for elected and appointed officials who are members of the New York State and Local Retirement System (NYSLRS). We will discuss what is required for elected and appointed officials, and employers.
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-regulation-reporting-030123.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials.
https://www.osc.ny.gov/files/local-government/academy/pdf/record-of-activities-nyslrs-031925.pdf15 Day Waiver for NYSLRS Service Retirement Application
Governing provisions of the Retirement and Social Security Law impose a 15 day waiting period before application for service retirement becomes effective.
https://www.osc.ny.gov/files/press/pdf/15-Day-waiver-for-NYSLRS-service-retirement-application.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials.
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-roa-elected-and-appointed-officials-031826.pdfDiNapoli Releases Report on 30-Day State Budget Amendments
… Amendments to the proposed state budget appropriately lower tax … from financial settlements, and attach major policy issues to time-limited appropriations, according to an analysis released today by New York State Comptroller … Amendments to the proposed state budget appropriately lower tax …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-releases-report-30-day-state-budget-amendmentsState Comptroller DiNapoli Releases Audits
… Department of State – Implementation of the Security Guard Act (Follow-Up) (2023-F-20) Article 7-A of the General … implemented. State Education Department – Oversight of Mental Health Education in Schools (Follow-Up) (2023-F-21) Under …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsDiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… District Attorney Joseph Stanzione, and the New York State Police Superintendent Stephen G. James announced the arrest … accountable. I thank DA Stanzione and the New York State Police for their continued partnership in protecting the … Green County District Attorney’s Office, and our State Police members for their hard work in exposing these …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsMTA Long Island Rail Road – Selected Travel Expenses (2013-S-77)
We audited selected travel expenses of the Metropolitan Transportation Authority (MTA) - Long Island Rail Road to determine whether such expenses were appropria
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s77.pdfCourt-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… S. Berman announced that Gregory Bayard was sentenced to 24 months in prison in White Plains federal court for … as a court-appointed administrator. Bayard had pled guilty to one count of wire fraud on October 23, 2018. U.S. District … and pocketed $1.4 million from an estate he was appointed to protect,” DiNapoli said. “Thanks to our investigation and …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementSelected Safety and Security Equipment at Train Stations
… old system is operated and maintained by the EEMD. These camera systems are located inside the station houses (shelter …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsSkaneateles Central School District - Online Banking (2019M-2)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions and adequately established security procedures over online banking. All online payments and transfers totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Notification of Employee’s Retirement and Required Employer Actions – When Employees Retire
… As of January 21, 2026, NYSLRS is no longer mailing a Retirement Notice letter … (ERS). Payroll records for a member of the Police and Fire Retirement System (PFRS). Note: If the employee has …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/notification-employees-retirement-and-required-employer-actionsFinancial Outlook for the Metropolitan Transportation Authority - September 2011
The recession greatly weakened the finances of the MTA, and for nearly two years the MTA has been attempting to stabilize its finances.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2012.pdfSelected Aspects of Travel Expenses (2013-S-79), 90-Day Response
To determine whether travel expenses incurred by the Metropolitan Transportation Authority’s New York City Transit, MTA Bus Company, and MTA Bridges and Tunnels
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s79-response.pdfSelected Aspects of Travel Expenses (2013-S-79)
To determine whether travel expenses incurred by the Metropolitan Transportation Authority’s New York City Transit, MTA Bus Company, and MTA Bridges and Tunnels
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s79.pdfPlainville Fire District – Audit Follow-Up (2021M-31-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Plainville Fire District – Board Oversight (2021M-91), released in October 2021. The … Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fDiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… the challenges that lie ahead. The full op-ed is below: In the last 20 years, New York City has had to recover from a … is changing, wreaking havoc on our infrastructure and way of life. These are only a few of the potential challenges … budget gaps, averaging $4 billion annually, exist despite healthy FY 2021 year-end operating results. While the city …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-ahead