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City of Lockport – Budget Review (B20-1-9)
The purpose of our budget review was to provide an independent evaluation of the Citys proposed budget for 2021
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9Overview – Career Plan
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payment …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For … your FAS can include, but is not limited to, the following types of payments. In some cases, certain restrictions may … in the years used in the FAS calculation. The following types of payments are not considered regular compensation …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payment …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payment …
https://www.osc.ny.gov/retirement/publications/1511/overviewOverview – Police and Fire Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For … your FAS can include, but is not limited to, the following types of payments. In some cases, certain restrictions may … in the years used in the FAS calculation. The following types of payments are not considered regular compensation …
https://www.osc.ny.gov/retirement/publications/1512/overviewOpinion 2001-1
… This opinion represents the views of the Office of the State Comptroller at the time … provide for the payment of overtime compensation to any or all public officers and employees, except elective officers and those officers otherwise excluded by law, for all time such officers and employees are required to work in …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1State Comptroller DiNapoli Releases Audits
… auditors determined that HTFC is making program payments to property owners for the correct number of units and that … by project owners, but found opportunities for HTFC to better ensure it receives all the information it should from USDA that would allow HTFC officials to sufficiently monitor individual projects. Department of …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsDiNapoli: New York City's Government Workforce Expected to Increase for First Time Since Pandemic
… full-time government workforce is expected to increase for the first-time year-over-year since the COVID-19 pandemic, according to a report released today … days in FY 2023. The number of applications received for all DCAS civil service exams increased, from 75,489 in FY …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-new-york-citys-government-workforce-expected-increase-first-time-pandemicState Agencies Bulletin No. 516
… dated December 9, 2004. Background The Governor’s Office of Employee Relations has approved funding for the payment of Work Related Clothing Allowances for Bargaining Units 03 … Allowances for Bargaining Unit 04, pursuant to Article 49 of the OSU 2003-2007 Agreement and Articles 49.1 and 49.2 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/516-csea-2003-and-2004-work-related-clothing-allowances-bargaining-units-03Travel Advisory No. 11
… of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: … State Offset functionality is available for employee use in the Travel and Expense Module in SFS XIII.2.B Expense Report Submission Updated to indicate …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsDivision of Housing and Community Renewal Bulletin No. DH-14
… Date(s) Paychecks dated 4/20/05 Background Chapter 9 of the Laws of 2005 implements the agreement between the State … or Transfer action using the Action/Reason codes PAY/CSL . All subsequent rows on the Job Data record will also be … have worked in more than one agency and have been paid by all agencies using the same Employee Record Number since the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-14-april-1-2004-salary-and-location-pay-increasesOpinion 88-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … that you are the comptroller of an incorporated insurance agency. You ask whether there would be a conflict of interest … Whether there would be a conflict of interest if the village or school district utilized the …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Opinion 89-65
… This opinion represents the views of the Office of the State Comptroller at the time … Law, §27(1) states that "(s)alaries shall be in lieu of all fees, charges or compensation for all services rendered to the town or any district or … Whether a town without the adoption of a local law may engage the services of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Calculating Days Worked – Legacy Reporting
… situations are that simple. The following is information on how to calculate the number of days worked based on different scenarios. Please refer to the section that … an eight-hour SWD set by the employer. The typist is paid on a monthly payroll and worked 22 days during the report …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedHudson City School District – Audit Follow-Up (2010M-142-F)
… to assess the District’s progress, as of July 31, 2013, in implementing our recommendations in the audit report released in September 2010. Background The Hudson City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-fDiNapoli: Three Arrested for Scheme to Steal Unclaimed Funds from New York State
… charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptroller’s Office of Unclaimed Funds. TUNKARA was arrested on July 19, 2022 and … charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptrollers …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-three-arrested-scheme-steal-unclaimed-funds-new-york-stateDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… The city of Albany’s economy has been stabilized by state … percent of the city’s revenues, compared to 18 percent for all cities; From 2008 to 2013, the city’s available fund … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsNew York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by New York League for Early Learning, … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … NYL: Ensure that costs reported on future CFRs comply with all Manual requirements. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… officials, about 260 school-age students were enrolled in this program during the 2014-15 school year. The New York … June 30, 2015, NYSARC reported approximately $38 million in reimbursable costs for the school-age cost-based program. … fiscal years ended June 30, 2015, we identified $513,279 in reported costs that did not comply with the RCM’s …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manual