Search
Cost-of-Living Adjustment – State University Police Plan
… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never less than 1 percent or more than 3 …
https://www.osc.ny.gov/retirement/publications/1823/cost-living-adjustmentCost-of-Living Adjustment – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1525/cost-living-adjustmentDue Dates for Your ROA – Understanding Your Responsibilities: Elected & Appointed Officials
… Begins Complete Your ROA By Submit Your ROA By January 1, 2026* May 30, 2026 June 29, 2026 April 1, 2026 August 28, 2026 September 27, 2026 July 1, …
https://www.osc.ny.gov/retirement/members/ea-officials/due-dates-your-roaVillage of Red Hook – Information Technology (2020M-89)
… report - pdf ] Audit Objective Determine whether Village of Red Hook (Village) officials ensured information … Determine whether Village of Red Hook Village officials ensured information technology …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Audits of Local Governments & Schools
… us at [email protected] . For audits of State and NYC agencies and public authorities, see Audits . …
https://www.osc.ny.gov/local-government/auditsXI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management
… All contracts or amendments between the State of New York and any contractor (whether individual, … partnership, or corporate) must have proper acknowledgment of the contractor's signature affixed thereto. Refer to attachment for examples of acknowledgments . The requirement for acknowledgment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2m-acknowledgment-contractors-signatureXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… Sufficient time must be incorporated to allow for review of contract transactions submitted to the Office of the State Comptroller (OSC). RISKS IN PROVIDING GOODS OR … providing goods or services prior to OSC approval of a contract assumes a risk of non-payment or reduced …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsIII.3 Scope of the SFS – III. Statewide Financial System (SFS)
… The scope of the Statewide Financial System (SFS) includes the last three … The scope of the Statewide Financial System includes the last three phases …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsV. Chart of Accounts (COA) Governance – V. Chart of Accounts (COA) Governance
https://www.osc.ny.gov/state-agencies/gfo/chapter-vMaximum Number of Reportable Days – Enhanced Reporting
… paid on a weekly basis should be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, you would report a maximum of 20 working days. When there are five weeks in a monthly … The maximum number of working days for employees vary based on the type of pay …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/maximum-number-reportable-daysXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Basic financial statements for the State of New York are prepared in conformity with generally … what information is required in order to comply. As part of the accounting issues determination process, both … In order to implement early, all entities that are part of the State reporting entity (i.e. enterprise funds and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Policy Reference: National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement No. 63 – … Outflows of Resources, Deferred Inflows of Resources, and Net Position (GASB Codification Section 1600 – Basis of … ACCOUNTING The basis of accounting determines the timing for reporting measurements made on a cash or accrual basis in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusViolating the Terms of a DRO – Divorce and Your Benefits
… is case specific and involves a review of all relevant matrimonial action documents including the judgment of …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droPublic Posting of Certain Contracts
… Program Legislative Session 2025-2026: Public Posting of Certain Contracts – A.6707 (Solages) – Requires a public listing of certain emergency and exempted contracts, which are otherwise subject to the approval of the State Comptroller. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/public-posting-certain-contracts-0Oversight of Adult Care Facilities
… whether the Department of Health adequately oversees adult care facilities to ensure quality of care and safety for residents. The audit covered the period … January 2018 through October 2024. About the Program Adult care facilities provide residential care to adults who are …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesOversight of Registered Apprenticeship Programs
… To determine whether the Department of Labor (DOL) is providing adequate oversight of registered apprenticeship programs (Programs). The audit … through March 2025. About the Program DOL's mission is to provide outstanding services to its customers—the … To determine whether the Department of Labor DOL is providing adequate oversight of registered apprenticeship …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsOversight of Disability Services (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit … of Disability Services (Report 2021-S-42 ). About the Program The State University of New York (SUNY) is the … To assess the extent of implementation of the four recommendations …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followOversight of Homeless Shelters (Follow-Up)
… Objective To assess the extent of implementation, as of February 2025, of the eight recommendations included in our initial audit … To assess the extent of implementation as of February 2025 of the eight recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followSelected Aspects of Toll Collections
… (Thruway), a 570-mile superhighway that connects the State’s principal cities, rural areas, and tourist destinations. … New England Section, Garden State Parkway Connector, and Cross Westchester Expressway. It has 817 bridges, 137 … audit report, Selected Aspects of Toll Collections ( 2022-S-15 ), issued on May 26, 2023, assessed whether NYSTA …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsMonitoring of Construction Management (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Monitoring of Construction Management (Report 2020-S-42 ). About the … To assess the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-follow