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Oversight of Student Immunization in Schools (2015-S-85), 90-Day Response
To determine if the Department of Health (DOH) and the State Education Department (SED) are following the State’s public health procedures
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s85-response.pdfOversight of Student Immunization in Schools (2015-S-85)
To determine if the Department of Health (DOH) and the State Education Department (SED) are following the State’s public health procedures
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s85.pdfService Credit for Tiers 2 through 6
NYSLRS members earn service credit for employment with participating employers and may be eligible to receive credit for previous public employment.
https://www.osc.ny.gov/files/retirement/publications/pdf/1854-service-credit.pdfGreat River Fire District – Treasurer Reports (2025M-125)
Did the Great River Fire District (District) Treasurer provide the Board of Fire Commissioners (Board) with complete and accurate financial reports?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/great-river-fire-district-2025-125.pdfAccounting for Retained Percentages (Retainage)
This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-retained-percentages.pdf2026 Employees' Retirement System Final Rates
Contribution rates for participating employers of the Employees' Retirement System (ERS) — fiscal year 2025, fiscal year 2026 and expected long-term rates.
https://www.osc.ny.gov/files/retirement/resources/pdf/rates-ers-2026.pdfNew York State Common Retirement Fund - Policy on Independence of Consultants
The Common Retirement Fund must be able to use best-in-class consultants as advisors and to invest assets with best-in-class investment managers
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/policy-on-independence-of-consultants.pdfAccount Codes for ERS & TRS Reserve Contributions Bulletin
The purpose of this bulletin is to provide updated account code guidance for school districts recording contributions to ERS and TRS.
https://www.osc.ny.gov/files/local-government/publications/pdf/ers-trs-reserve-bulletin.pdfReporting Tax Abatements as Required by GASB Statement No. 77
The purpose of this bulletin is to provide information to local governments and school districts on the financial statement reporting requirements.
https://www.osc.ny.gov/files/local-government/publications/pdf/tax-abatements.pdfState Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million
… A longtime clerk-treasurer of the Village of Addison in Steuben County has been arrested for allegedly stealing more than $1.1 million in village funds over the course of at least 19 years, New York … A longtime clerktreasurer of the Village of Addison in Steuben County has been arrested for …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announceAdditional Service Credit for Sick Leave (Section 41[j]) – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… ERS Tier 36 Article 14B Sec 551 552 553 Additional Service for Sick Leave Section 41j …
https://www.osc.ny.gov/retirement/publications/1841/additional-service-credit-sick-leave-section-41jThe Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
Basic Plan with Increased TakeHome Pay information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 370a 371a and 375 The Age 55 Plan
https://www.osc.ny.gov/retirement/publications/1511/age-55-planThe Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… percent) of your FAS for each year of credited service; plus 1/70th (1.42 percent) of your FAS for each year of prior … An annuity based on your annuity savings contributions, plus interest. Tier 2, 3, 5 and 6 members who retire before …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planOpinion 97-17
… public library) GENERAL MUNICIPAL LAW, §§800(4), (5), 810(1), (3), 811(1); LAWS Of 1953, CHAPTER 768 (MCKINNEY'S UNCONSOLIDATED … by localities. Insofar as here relevant, section 811(1)(a) of the General Municipal Law authorizes the governing …
https://www.osc.ny.gov/legal-opinions/opinion-97-17XI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… AND DEPARTMENTS In an opinion dated June 9, 1980 (1980 Op Atty Gen 81), the Attorney General of the State of New York …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsDiscontinuing Required Contributions – Enhanced Reporting
… Tier 3 and 4 members stop making required contributions once certain service …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/discontinuing-required-contributionsXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Comptroller (OSC) and any Due to State amount resulting from the creation of an expense report is paid back by the … There are circumstances that may prevent an employee from reconciling travel expense charges within 30 days of a … the plane or train ticket, the traveler has up to one year from the purchase date to use the ticket. In these instances, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationDiNapoli Honors Caribbean Leaders
… Yee, radio personality; Michèle Voltaire Marcelin, artist, performer, poet writer; State Comptroller DiNapoli; New York … of Operations of the Brooklyn Caribbean Literary Festival; and Christopher Aaron, Communications & Media … Michèle Voltaire Marcelin is a multifaceted artist. A performer, poet, writer, and painter, Voltaire Marcelin’s …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-honors-caribbean-leadersTaxable Travel
… years 2014, 2015, and 2016. These included expenses for rental vehicles and fuel to conduct rent inspections … to reimbursement for expenses to travel from his home (or rental vehicle pick-up location) to his work area, as these … in particular, by recording and reporting personal use of rental vehicles. Ensure employees reimburse the State for the …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelCollege of Mount Saint Vincent – Tuition Assistance Program
… not meet the requirements for maintaining good academic standing; eight students who did not meet the requirements … to matriculation, full-time attendance, good academic standing. Other Related Audits/Reports of Interest Higher … Education Services Corporation: The New School (2010-T-5) Higher Education Services Corporation: SBI Campus …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-program