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Avoiding a Rejected DRO – Divorce and Your Benefits
… will be paid to a member or an ex-spouse is the member’s actual date of retirement. Benefits cannot begin at the …
https://www.osc.ny.gov/retirement/members/divorce/avoiding-rejected-droDetermining the Ex-spouse's Share – Divorce and Your Benefits
… assets subject to equitable distribution in the event of a divorce. A member and ex-spouse may establish a pension … was earned during the marriage. The Majauskas Formula The first step in the Majauskas formula determines what … credit at retirement (denominator). Then, that percentage is multiplied by 50%, so that the member and ex-spouse each …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareForfeiture of Benefits for Convicted Felons
… felonies such as fraud and larceny. “Public officials” for purposes of this Act include: The governor, lieutenant … office, the prosecuting agency may commence an action for pension forfeiture in the supreme court of the county …
https://www.osc.ny.gov/retirement/members/forfeiture-benefits-convicted-felonsDiNapoli: MTA Needs To Do More To Increase Procurement Efficiencies and Save Money
… 2019. One part of the plan was to consolidate procurement for the MTA’s five operating agencies, MTA Construction & … with one Chief Procurement Officer instead of five (one for each agency). However, the actual practice of buying … date of the consolidation, DiNapoli’s audit found. For example: Procurement Operations, which handles direct …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-mta-needs-do-more-increase-procurement-efficiencies-and-save-moneyTown of Spencer – Disbursements (2025M-35)
… a list of all claims that have been audited and approved for payment. Sixteen disbursements totaling $32,100 in which … disbursements totaling $28,100 lacked adequate detail for the Board to complete a thorough claims audit. For example, although the Highway Department received …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Review of the Enacted Budget: State Fiscal Year 2021-22
… greatly needed fiscal relief — all positive developments for the enactment of a new State Budget. The American Rescue … relies on substantial new resources from temporary tax increases, including a three-year increase to corporate … a historic amount of federal aid and new revenues from tax increases, the legalization of recreational marijuana, and …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22DiNapoli: Queens Economy Takes Off
… the largest populations of Bangladeshi, Chinese, Filipino, Indian and Korean-Americans. It also has the largest …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-queens-economy-takes-offComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Afton Hose Company Emergency Squad , Town of Hampton , Town of Hopewell , Pember Library and Museum , … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsFreedom of Information Law (FOIL)
… records. Under FOIL, an agency must make records available for public inspection and copying, except to the extent that … or portions thereof fall within one or more grounds for denial. How to Request Office of the State Comptroller … advise security that you are visiting to submit a request for FOIL records. Records require review prior to release. As …
https://www.osc.ny.gov/help/foilDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… million higher than the latest projections largely due to strong personal income tax receipts, according to the state monthly cash report and a mid-year report on … settlement dollars. “New York’s cash position continues to improve with higher-than-expected tax collections and …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearNYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … did not include a tax overlay or provisions for potential salary increases from contract settlements. These issues could cause …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3Comptroller DiNapoli Releases School Audits
… work hours. Therefore, employees were compensated twice for the same hours which could potentially cost the district … the district’s preliminary reserve plan and found that for five of the seven reserves, totaling more than $4.3 … district failed to include a clear and detailed rationale for maintaining the reserve, the detailed objectives of the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1Oversight of Young Adult Institute, Inc.'s Family Support Services Contracts
… Purpose To determine whether the Office for People With Developmental Disabilities (OPWDD) is … audit covered seven contracts in total: five FSS contracts for the two fiscal years ended June 30, 2016, including three for Young Adult Institute, Inc. (YAI) and two for Premier …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/oversight-young-adult-institute-incs-family-support-services-contractsDiNapoli: Wall Street Bonuses Slip From 2006 Record
… jobs during the first 11 months of 2007, a 5.4 percent increase. Actual bonuses vary by individual and by firm, … options that have not yet been exercised, which could increase the value of bonuses realized by employees by …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… Manual). The audit included expenses claimed on ABC’s CFR for the fiscal year ended June 30, 2014. Background ABC is a not-for-profit State-approved private school established in 1986. … to children who are between three and five years of age. For purposes of this report, these programs are collectively …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… gaps, shrinking debt capacity and the lingering threat of federal funding cuts cloud the horizon. Yet, there are no … leaving the state with little cushion in the event of an economic downturn." The $170.3 billion spending plan is … million, to $166 billion, from last year. The Division of the Budget (DOB) expects that the state will utilize 42 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansNYC Budget Benefiting From Strong Tax Collections
… New York City’s latest financial plan projects a surplus of nearly $3.7 billion for the fiscal year ending June 30, … the budget risks on the horizon, particularly the threat of federal budget cuts," DiNapoli said. Tax collections … Business tax collections continued to fall short of expectations, but the shortfall was offset by higher …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsUnified Court System Bulletin No. UCS-157
… Purpose To explain procedures for processing Judicial Supplemental Support Allowance … Supplemental Support Fund provides judges with payments for services and goods to support them in the performance of … to the 2010 Judicial Supplemental Support Fund booklet for eligibility criteria and additional payment information. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-157-2010-judicial-supplemental-support-allowanceOpinion 93-6
… since towns generally do not have the power to provide actual firefighting services as a town function, we have …
https://www.osc.ny.gov/legal-opinions/opinion-93-6