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Summary Page How-To Guide
This guide shows you (as an employer reporting contact) how to report non-overtime and overtime earnings on the Summary Page in Retirement Online using either Manual Reporting or a File Upload.
https://www.osc.ny.gov/files/retirement/employers/pdf/summary-page-how-to-guide.pdfCopiague Fire District – Procurement (2020M-114)
Determine whether Copiague Fire District (District) officials used a competitive process to procure goods, services and professional service providers and ensured that no conflict of interest existed in the procurement process.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/copiague-district-2020-114.pdfAnnual Update: Metropolitan Transportation Authority’s Debt Profile
As 2020 began, the Metropolitan Transportation Authority (MTA) was already facing challenges in balancing its budget, along with missed capital commitment goals, capital funding risks and escalating debt service costs.
https://www.osc.ny.gov/files/reports/osdc/pdf/mta-debt-rpt-1-2022.pdfMedicaid Cap Legislation
A new law was enacted (Chapter 58 of the Laws of 2005) to “cap” county Medicaid costs at calendar 2005 levels and limit growth rates to 3.5 percent in 2006 and
https://www.osc.ny.gov/files/local-government/publications/pdf/medicaidcap_1.pdfDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… projects healthy growth in tax receipts and federal aid for the current fiscal year, but raises concerns about … Thomas P. DiNapoli. The $177 billion spending plan for SFY 2019-20 is up $6.2 billion from SFY 2018-19. “While … savings might be achieved. PIT receipts, which account for 64 percent of all taxes anticipated to be received this …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansOpinion 94-2
… Regulations (exemption from meter fees for city officials) VEHICLE AND TRAFFIC LAW, §§1200, 1600, 1604, 1640: In the … only persons possessing handicapped parking permits. Vehicle and Traffic Law, §1604 provides as follows: Except as … rule or regulation requiring from any owner of a motor vehicle, or from any operator or chauffeur to whom this …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Opinion 90-15
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (establishment of position of deputy town … Whether a town board of a town which has established a police department and has appointed the town supervisor as … commissioner pursuant to Town Law 150 may appoint a deputy police commissioner to act in the absence or inability of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-15DiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… SFY 2020-21 from $665 million to $594 million, a decrease of nearly 11%. In SFY 2020-21, only 17 cents of every dollar spent from DHBTF supported a new capital … investment. “New York is at a crossroads. Far too little of the money set aside to build or repair roads and bridges …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… financial operations? Audit Period January 1, 2023 – April 3, 2025 Understanding the Audit Area The Board must provide … annual U.S. Internal Revenue Service (IRS) 990 form. 3 However, neither the Treasurer nor accountant prepared a … it to our office within 90 days. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyGreenburgh Central School District – Procurement (2024M-147)
… report – pdf] Audit Objective Did Greenburgh Central School District (District) officials procure time and … 1, 2022 – August 31, 2023 Understanding the Audit Area School districts (districts) periodically seek competition … and minor projects (e.g., construction, electrical and plumbing). In total, the District paid $3.8 million to 32 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147DiNapoli: Former Town of Marion Court Clerk Charged With Pocketing Court Fines and Fees
… and the New York State Police announced the arrest of Eileen Steurrys, the former part time court clerk for the Town of Marion, for the alleged theft of $59,293 in court fines, fees and surcharges. “The … Calarco and the New York State Police announced the arrest of Eileen Steurrys the former part time court clerk for the …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-town-marion-court-clerk-charged-pocketing-court-fines-and-feesDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… than expected personal income tax collections and the prospect of significant aid from the federal government, in … than expected personal income tax collections and the prospect of significant aid from the federal government in …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerTechnology Transfer Program and Royalty Payments
… Objective To determine if the Research Foundation for the State University of New York (Research Foundation) has … protect the State University of New York’s (SUNY) interest in the transfer of technology and royalties received for … To determine if the Research Foundation for the State University of New York …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/technology-transfer-program-and-royalty-paymentsOpinion 90-14
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Subdivisions (validity … engineering, land surveying and legal expenses incurred in connection with subdivision review so long as they are … to the average costs incurred by the town planning board in reviewing subdivision applications. TOWN LAW, §§20(2)(a), …
https://www.osc.ny.gov/legal-opinions/opinion-90-14DiNapoli: Potsdam Audit Finds Missing Court Funds
… the fraud, DiNapoli’s office shared the findings with the New York State Police and St. Lawrence County District … my staff, town officials, District Attorney Rain and the New York State Police.” Auditors found from May 2009 through … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsOpinion 95-20
… to commence a proceeding for an accounting (subd. 4, para [a]). The fee schedule for each type of petition is set …
https://www.osc.ny.gov/legal-opinions/opinion-95-20DiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… Finger Lakes region has been bolstered by recent growth in the technology, health care, agriculture and tourism … transforms, the region will benefit from the expansion in high-tech sectors and the reliance on its agricultural … should build upon the area’s traditional strengths in high-tech industries, food manufacturing and …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesComptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed an audit of the Town of Cohocton a budget review for the City of Yonkers and an audit of parkland alienation in 11 municipalities
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: State Pension Fund Value $178.1 Billion
… Fund (Fund) earned a 0.19 percent return on investments in the state fiscal year that ended on March 31, 2016. The Fund’s performance mirrored results in the broader markets during a volatile year. The Fund has … return,” DiNapoli said. “We continue to have confidence in our asset allocation for the long term. Our investment …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billionDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… at least $2 billion in each of fiscal years 2024 through 2026 and about $4 billion in FY 2027. Still, the city … budget gaps of $4.2 billion in FY 2025, $5.9 billion in FY 2026 and nearly $7 billion in FY 2027. As a share of city …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-finances