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Limitations – Forest Rangers Plan

… Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered …

https://www.osc.ny.gov/retirement/publications/1864/limitations

Limitations – En-Con Police Officers Plan

… excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be … is excluded from the computation of your FAS. Payment for accumulated vacation is not included in the calculation … is excluded from the computation of your FAS. Payment for accumulated vacation is not included in the calculation …

https://www.osc.ny.gov/retirement/publications/1822/limitations

DiNapoli: Federal Tariffs and Other Actions Hurt Tourism and NY Exports

… hotels and restaurants. The impact is most acute for areas near the Canadian border, where travel from Canada fell by … especially in hotels and restaurants in those regions near the Canadian border. New York is a top destination for …

https://www.osc.ny.gov/press/releases/2026/04/dinapoli-federal-tariffs-and-other-actions-hurt-tourism-and-ny-exports

Comptroller DiNapoli Releases State Audits

… accounts receivable collection practices to be generally in compliance with commission procedures and laws and … but also noted some minor improvements that can be made in each area. New York City Department of Education (DoE): … (Follow-Up) (2015-F-11) An initial audit report issued in February 2014, examined whether DoE students completed an …

https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-state-audits

Higher Education – 2021 Financial Condition Report

… Enrollment In spring 2021, New York State higher education enrollment … year compared to a 3.5 percent decline nationwide. In spring 2020, such decreases from the year before were 2.0 … University of New York (SUNY) increased by 13.6 percent in the 2019-20 academic year from the previous period. The …

https://www.osc.ny.gov/reports/finance/2021-fcr/higher-education

State Comptroller DiNapoli Releases Audits

… payments. New York City Department of Buildings (DOB) Elevator Safety (Follow-Up) (2019-F-22) An audit issued in … concluded that inspectors did not always perform thorough elevator inspections. As a result, hazardous and other unsafe …

https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-releases-audits

DiNapoli: 2023 Wall Street $34 Billion Bonus Pool Relatively Flat Over 2022

… strength should not overshadow the broader economic picture in New York, where we need all sectors to enjoy full …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-2023-wall-street-34-billion-bonus-pool-relatively-flat-over-2022

Jackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual

… the costs reported by Jackson Child Development Center, Inc. (JCDC) on its Consolidated Fiscal Reports (CFRs) were … the costs reported by Jackson Child Development Center Inc JCDC on its Consolidated Fiscal Reports CFRs were …

https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manual

DiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels

… and the city. “Wall Street’s cash bonuses were expected to fall as several factors weighed on the securities’ industry … said. “A 26% decline brings the average bonus closer to what financial employees received prior to the pandemic. … tax revenues for the state and city, our economic recovery does not depend solely on Wall Street. Employment in leisure …

https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levels

DiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak

… participating in the workforce. New York’s 10-year average participation rate was 40 th in the nation. In 2021, New York’s participation rate was 59%, almost 3 percentage points lower … must give attention to policies that foster labor participation and encourage workforce development.” …

https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peak

State Comptroller DiNapoli Releases Audits

… Water Systems (Follow-Up) (2019-F-34) An audit issued in September 2018 found DOH has taken various actions to … auditors identified opportunities for improved oversight. In a follow-up, auditors found DOH implemented both recommendations contained in the original report. Department of Health: Oversight of …

https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits

State Agencies Bulletin No. 1801

… of certain employees. Affected Employees Employees paid in 2019 whose PayServ Home Address was in New York City or had New York City taxes withheld in 2019 are affected. Effective Date(s) Effective …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1801-2019-new-york-city-reportable-wages

Caucus 2025: Important Information for New Yorkers

… "Nation's Report Card" Underscores New York's Need for Academic Recovery (March 2023) Economic Impact: Higher … (March 2024) Missing School: New York’s Stubbornly High Rates of Chronic Absenteeism (October 2024) Children & … Lingering Challenges in the Child Care Sector (February 2025) Health & Mental Health Continuing Crisis: Drug Overdose …

https://www.osc.ny.gov/reports/caucus2025

DiNapoli: MTA Weekend Ridership Recovery Outpaces Weekdays Across the Board

… pandemic ended, with average ridership near 2019 levels and even exceeding it at times. The recovery gap between … to 2019 levels in the spring of 2021, driven by increased car ownership during the pandemic. Paratransit rides fully … average weekend ridership was at 92% of 2019. Paid bus ridership on weekends lagged at 67% of the pre-pandemic …

https://www.osc.ny.gov/press/releases/2026/04/dinapoli-mta-weekend-ridership-recovery-outpaces-weekdays-across-board

State Comptroller DiNapoli Releases Audits

… and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up) (2020-F-15) An audit released in … to treat ED. Of that amount, Medicaid paid $63,301 for 47 sex offenders. Medicaid also made payments of $13.5 million … in payments were made without verifying recipient sex offender status through DOH’s system, as …

https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-audits

DiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year

… $23.2 billion in pretax profits for the first half of 2024 were a dramatic 79.3% increase over the same period last … Profits Driven by federal stimulus and low interest rates, annual profits for the city’s securities industry … from the 2019 pre-pandemic total. New York City is home to 198,500 (89%) of the securities jobs in the state, …

https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-year

Higher Education – 2022 Financial Condition Report

… Enrollment In academic year (AY) 2021-22, New York State public and … had 794,701 full-time and 340,884 part-time students in degree-credit enrollments. Full-time equivalent (FTE) enrollment at public institutions decreased in AY 2020-21 by 8.5 percent compared to five years earlier …

https://www.osc.ny.gov/reports/finance/2022-fcr/higher-education

State Comptroller DiNapoli Releases Audits

… expenses it incurs in operations and training of the State Army and Air National Guard. Auditors found weaknesses in …

https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-audits

Limitations – New Career Plan

… Tier 1 If your date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding … is not included in the calculation of your FAS. Tier 5 If the earnings in any year included in the FAS period …

https://www.osc.ny.gov/retirement/publications/1515/limitations