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Determining the Ex-spouse's Share – Divorce and Your Benefits
… member’s pension was earned during the marriage (marital share) by dividing years of service credit accrued during the … member and ex-spouse each receive one half of the marital share percentage. 1. Years of service credit accrued during marriage (numerator) = marital share Total service credit at time of retirement …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareSignal Maintenance, Inspection, and Testing (Follow-Up)
… equipment within the required intervals. For example, at Howard Beach and Pelham, 450 of the 1,280 MIT activities (35 …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-followDiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… federal budget relief, the City will need to make hard choices to ensure budget balance in the current fiscal …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesDiNapoli: Better Oversight Needed at Homeless Shelters
… in the operation of these programs. It also manages transitional housing needs of the state’s homeless population and oversees a network of transitional shelters to ensure their compliance with …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersDiNapoli: State Needs to Improve Compliance with Jonathan's Law
… the law’s requirements. This is the second state agency my auditors have found that is failing to meet their …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-state-needs-improve-compliance-jonathans-lawBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… a written investment policy that can provide officials with a tool to manage finances more effectively and help … investment practices. District officials generally agreed with our recommendations and indicated they planned to … Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Village of Churchville – Financial Management (2025M-128)
… provided to our office within 90 days, pursuant to Section 35 of GML. For more information on preparing and filing your …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128Population Data, Resources and Publications
… [xls] 2020 Census Interactive Dashboard Resources Entities Map/Table Inventory of Local Government Entities: Interactive Map and Downloadable Excel … from the United States Census Bureau. Download the local government All Data Worksheet Excel file from the FSMS Lists …
https://www.osc.ny.gov/local-government/resources/population-data-resources-and-publicationsContributions – Special 20- and 25-Year Plans
… 5.75% Over $100,000 7.50% 6.00% Federal Tax Treatment of Contributions for Tier 5 Members The additional … will be pre-tax 2% will be after-tax Federal Tax treatment of Contributions for Tier 6 Members If your date of membership is on or after July 1, 2025, you are …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsCost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… Establishing an effective water accounting system is a necessary first step in … controlling water losses and reducing water system costs. The Federal Environmental Protection Agency (EPA) has established an industry goal of 10 percent for unaccounted water system losses. A water …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemSelected Aspects of Toll Collections
… of these customers. Establish a system to internally flag undeliverable mail to owners of New York and …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsHow to Obtain Your Personal Records Under the Personal Privacy Protection Law
… The New York State Personal Privacy Protection Law (PPPL), which is set forth in Article 6-A of the Public Officers Law (§§91-99), is intended to protect … The New York State Personal Privacy Protection Law is intended to protect your privacy by regulating the manner …
https://www.osc.ny.gov/help/how-obtain-your-personal-records-under-personal-privacy-protection-lawVillage of Victory – Records and Reports (2025M-94)
… (Village) Clerk-Treasurer maintain accurate, complete and timely accounting records and reports? Audit Period June 1, … chief fiscal officer, must maintain accurate, complete and timely accounting records and reports for informed … adequate monthly financial reports and file the AFRs in a timely manner (Figure 1). As a result, the Board’s ability to …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94VI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… Enter Budget Transfer is the budget entry component that is used to move budget authority … Enter Budget Transfer is the budget entry component that is used to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… complete report - pdf] Audit Objective Determine whether the Board and District officials: Effectively managed the District’s financial condition. Ensured that the District’s fuel records were accurate and all fuel was … Determine whether the Board and District officials effectively managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelGlossary
… to contact the rightful owner of an unclaimed fund before it is sent to the state. Section 1422 of the Abandoned … that allows reporters to create their report and submit it using a disk or CD-rom. Exemption Holder is released from … that allows reporters to create their report and submit it using a disk or CD-rom. OFAC The Office of Foreign Assets …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryState Agencies Bulletin No. 2316
The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a temporary overtime rate for overtime eligible and ineligible employees and a temporary preshift briefing rate for eligible employees working in support of DOCCS
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2316-temporary-overtime-and-pre-shift-briefing-rate-eligible-employeesState Agencies Bulletin No. 749
… OSC’s automatic processing and provide instructions for Performance Advances not processed automatically. Affected … the Public Employees Federation provide for the payment of Performance Advances to eligible PEF employees and implement … annual evaluation date; and The employee did not receive a Performance Advance in April 2007. OSC Actions After payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/749-october-2007-performance-advances-employees-represented-public-employeesDiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… the previous 2017 peak by more than 1,700 fatalities. “Too many New Yorkers have died from the misuse of drugs, but … recovery, overdose prevention and harm reduction, so we can work together and save the lives of our loved ones and … efforts to track funding, as current financial reporting does not clearly identify total state, federal and local …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicNew York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… New York State Enacted Budget for Fiscal Year 2021-22 Last week, New York State leaders adopted a $212 billion budget …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021