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Pension Payment Option Election – Divorce and Your Benefits
… the “Pop-Up” increase in the member’s monthly benefit. Special Joint Allowance Some DROs require the member to … before them. This pension payment option is called the Special Joint Allowance. Unlike the joint allowance options … is only available to members with a DRO that requires its election. The Special Joint Allowance provides the member …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionXII.5.B Unique Invoice Number Requirements – XII. Expenditures
… Business Units may encounter this situation when making a partial payment due to a partial delivery. Partial payments should rarely occur because Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsOversight of Kendra’s Law (Follow-Up)
… Objective To determine the extent of implementation, as of September 2025, of the six recommendations included in our initial audit report, … Oversight of Kendra’s Law (Report 2022-S-43 ). About the Program In August 1999, Kendra’s Law (Law) was enacted, … To determine the extent of implementation as of September 2025 of the six …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-followState Agencies Bulletin No. 2177
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2023 SSU Uniform Cleaning and Maintenance Allowance. Affected Employees: Interest … eligibility criteria are affected. Background: Chapter 24 of the Laws of 2019, which implemented the 2016-2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2177-2023-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… of New York City Transit performs its responsibilities in an effective and efficient manner. Specifically, we … administrative tribunal established by State legislation in July 1985 to provide a forum for processing and … contributes to collection difficulties. For example, in our sample of 150 uncollected fines, 60 (or 40 percent) …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesEagle Mills Fire District No. 1 – Records and Reports (2025M-136)
… – pdf] Audit Objective Did the Eagle Mills Fire District No. 1 (District) Board of Fire Commissioners (Board) monitor … year 2018. In the absence of an annual audit, there is no independent verification that transactions have been … Did the Eagle Mills Fire District No 1 District Board of Fire Commissioners Board monitor …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136Exxon's Investors Call for Meaningful Climate Risk Plan
… are moving ahead with policies that will limit greenhouse gas emissions and will likely impact the market for … scenario analysis that investors expect from the oil and gas majors," said Edward Mason, Head of Responsible … impact those changes may have on the value of its oil and gas reserves and resources, and its plans for adjusting to …
https://www.osc.ny.gov/press/releases/2017/04/exxons-investors-call-meaningful-climate-risk-planState Comptroller DiNapoli Releases State Audits
… state guidelines for reimbursement. Auditors identified $995 in other-than-personal-service costs charged to the …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Corporations to Disclose Political Spending
… Retirement Fund (Fund), announced today that Goodyear Tire and Rubber Co. and Nisource Inc. have agreed to the … vote in support of the Fund's proposal: 2017 Goodyear Tire and Rubber Co. Nisource Inc. 2016 J.M. Smucker Co. … Common Retirement Fund Fund announced today that Goodyear Tire and Rubber Co …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spendingTown of Windsor – Capital Project (2025M-52)
… 24, 2024. We extended our audit period forward to December 31, 2024 to document the change in Town Supervisors … of competition and documented the results to help provide assurance that one professional service contract totaling … seek or properly document competition, taxpayers have less assurance that purchases are made in the most prudent and …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52North Creek Fire District – Board Oversight (2025M-86)
… of the District’s financial activities to ensure public funds are used effectively, maintain fiscal stability and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Steuben County – Financial Management (2025M-127)
… The County’s two main operating funds are the general and road funds, for which 2025 appropriations totaled $213.7 … respectively. As of December 31, 2024, the general and road funds had unrestricted fund balances that totaled $118.9 million. The general and road funds are primarily funded by sales tax (general fund …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127NY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions
… of the Fund, announced today. The evaluation of the Fund’s integrated oil and gas holdings is part of DiNapoli’s broader review of the … is an increasingly urgent risk facing all investors, and I am determined to protect the state’s pension fund by …
https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-investState Comptroller DiNapoli Releases Municipal and School Audits
… Officials also did not competitively bid for moving and storage services totaling $35,535. Moravia Central School …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Agencies Bulletin No. 2076
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2022 SSU Uniform Cleaning and Maintenance Allowance. Affected Employees Interest … eligibility criteria are affected. Background Chapter 24 of the Laws of 2019, which implemented the 2016-2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2076-2022-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestDiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… State agency overtime costs increased 10.2% in 2024 for a total of $1.3 billion, while the number of overtime hours … the annual report issued today by State Comptroller Thomas P. DiNapoli examining state agencies’ overtime and workforce … by this analysis, while attrition declined by 9.5% to 14,699. In 2021, 2022, and 2023, attrition from the workforce …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023DiNapoli: Fiscal Stress Remains Low Among Villages
… In January, DiNapoli released fiscal stress scores for school districts. In September, his office will release … were developed with direct input from local government and school district officials. The changes provide local … specific challenges facing their communities. For a full list of villages and cities in fiscal stress, visit: …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesComptroller DiNapoli: IDA-Issued Tax Breaks Continue to Climb
… New York’s Industrial Development Agencies (IDAs) reported providing … To read the Annual Performance Report on New York State’s Industrial Development Agencies, go to: … New Yorks Industrial Development Agencies IDAs reported providing $751 …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-ida-issued-tax-breaks-continue-climbDiNapoli: Local Sales Tax Collections Jump for Third Year
… said. “Despite the good news, a slowdown in collection growth in the fourth quarter shows that sales tax revenue can … region in the state has experienced an increased annual growth rate in sales tax collections in each of the last … percent in 2017 to 3.7 percent in 2018). Year-over-year growth was especially strong in several upstate regions. The …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-yearOpinion 89-37
… a licensed collateral loan broker must file a registration statement with the State Comptroller in order to carry on the … Licensed collateral loan brokers must file a registration statement with the State Comptroller as a condition precedent … governing body precedes the filing of the registration statement). The State Comptroller is also empowered to adopt …
https://www.osc.ny.gov/legal-opinions/opinion-89-37