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Final Average Earnings
… Now Highest 3 Years An April 2024 law improves the pension benefits of Tier 6 members. When you retire, your … and the change applies to you, we have updated your pension calculation — you don’t need to contact us. The new … but they can be anytime in your career and do not need to match up with calendar years or fiscal years. Earnings …
https://www.osc.ny.gov/retirement/members/final-average-earningsInternal Control System Components
… Purpose To determine whether the Workers’ Compensation Board’s management of its internal control system appropriately addresses all … components of internal control. Our audit scope included the period January 1, 2013 through August 11, 2015. … To determine whether the Workers Compensation Boards management of its internal …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsMedicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Follow-Up)
… Objective To determine the extent of implementation of the five … Overpayments for Medicare Part B Services Billed Directly to eMedNY (Report 2017-S-36 ). About the Program The … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-part-b-services-billed-directly-emedny-followCUNY Bulletin No. CU-559
… codes to be used to report the cost of participation in the WorkWell NYC program by employees and their eligible … Employees CUNY Employees who have chosen to participate in the WorkWell NYC program Background A new earnings code … them to report the cost of subsidizing participation in a new agency-wide weight loss and health improvement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-559-new-earnings-codes-workwell-nyc-cunyState Agencies Bulletin No. 259
… Purpose Additional Bargaining Units now eligible for deduction code 378 Affected Employees Employees who are … only Bargaining Unit SY employees were eligible for this deduction. Effective Date Immediately OSC Actions … Additional Bargaining Units now eligible for deduction code 378 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/259-universal-life-insurance-deduction-code-378Citywide Payment Services and Standards – Controls Over Payments
… and improve customer satisfaction. Payments can be made online, in-person, or by mail to a bank lockbox. CPSS …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsCUNY Bulletin No. CU-823
… represented by IBT, Local 237 in Bargaining Units SB, SE, SM, SP, ST, SU, SV, SW, SX and SZ. Affected Employees: … represented by IBT, Local 237 in Bargaining Units SB, SE, SM, SP, ST, SU, SV, SW, SX and SZ are affected. Effective … 9704846 SB $31.86 $39.81 Campus Security Assistant 9704841 SE $17.25 $20.32 College Security Specialist 9704845 SM …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-823-international-brotherhood-teamsters-ibt-local-237Opinion 92-57
… that bear on the issues discussed in the opinion. SEWER RENTS -- Interest and Penalties (by State to village) … COMPTROLLER -- Approval By (for contracts for water and sewer services from village) VILLAGES -- Powers and Duties (need for contract to provide water and sewer services to State) WATER RENTS -- Interest and …
https://www.osc.ny.gov/legal-opinions/opinion-92-57CUNY Bulletin No. CU-855
… by IBT, Local 237 in Bargaining Units SV, SW, SB, SE, SM, SU, SZ, SP, SX and ST. Affected Employees: … by IBT, Local 237 in Bargaining Units SV, SW, SB, SE, SM, SU, SZ, SP, SX and ST are affected. Effective Dates: … 9704846 SB $39.81 $41.05 Campus Security Assnt 9704841 SE $20.32 $20.96 College Sec Spec 9704845 SM $42.55 $43.88 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-855-international-brotherhood-teamsters-local-237-maintenanceII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements … government-wide and fund financial statements and notes to the financial statements. The basic financial statements … The basic financial statements consist of statements comprised of both governmentwide and fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsFreedom of Information Law (FOIL)
… 15th floor Office of the State Comptroller 110 State Street Albany, NY 12236-0001 Fax: 518-473-8940 In Person: … Written requests may be submitted in person at OSC’s main office at 110 State Street in Albany, New York, between … 9:00 a.m. and 5:00 p.m. on weekdays. Upon entering the main entrance, advise security that you are visiting to …
https://www.osc.ny.gov/help/foilViolating the Terms of a DRO – Divorce and Your Benefits
… property and may be divided when a marriage ends Guide to Domestic Relations Orders Violating a DRO …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Belfast Central School District , Onondaga-Cortland-Madison Board of … purchases not subject to bidding requirements, the policy does not clearly establish procedures for procuring … require district officials to properly document compliance when they sought competition. Onondaga-Cortland-Madison Board …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1North Syracuse Central School District – Professional Services (2022M-34)
… School District (District) officials sought competition for the procurement of professional services and entered into written agreements … in the most economical manner and in the best interest of the taxpayers. District officials: Paid $1.2 million to … School District District officials sought competition for the procurement of professional services and entered into …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Dalton-Nunda Central School District – Separation Payments (2015M-142)
… is located in the Towns of Nunda, Portage, West Sparta and Mount Morris in Livingston County, the Towns of Granger and Grove … year totaled approximately $19.3 million. Key Findings One employee was paid $15,895 that was not consistent with the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142III.3 Scope of the SFS – III. Statewide Financial System (SFS)
… performance against plans. In the establish control phase, the SFS records the appropriation and segregation … by agency management are also recorded. In the execution phase, the SFS processes vouchers and encumbrances, provides … available to agencies that require them. In the evaluation phase, the SFS provides budgetary reporting which shows …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Purpose of Audit The purpose of our audit was to determine whether the Board had delegated … independent contractors. Background The Village of Village of the Branch is located in the Town of Smithtown, Suffolk … Village of Village of the Branch Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43DiNapoli: Tesla Investors Should Vote Against Musk's Trillion Dollar Pay and Director Nominees
… proposes to reward Musk, currently one of the richest men in the world, with another unprecedented pay package. …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-tesla-investors-should-vote-against-musks-trillion-dollar-pay-and-director-nomineesOverview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new sections of the Retirement and … 5 members and Tier 6 members who joined before July 1, 2025.* Section 383-f of the RSSL provides a new 25-year plan, … title with a date of membership on or after July 1, 2025 will automatically be enrolled in the new 20-year plan. …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewKings Park Central School District – Fuel Inventory (2015M-282)
… guidance to employees. Officials did not reconcile fuel pump readings to physical inventory. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282