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Retiring Before Age 62 – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for ERS Tier 5 members under Article 15 Retiring Before Age 62
https://www.osc.ny.gov/retirement/publications/1523/retiring-age-62Limitations – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for ERS Tier 5 members under Article 15 Final Average Salary Limitations
https://www.osc.ny.gov/retirement/publications/1523/limitationsOverview – Coordinated Plan For ERS Tier 5 Members
… ERS Tier 5 members under Article 15 Final Average Salary Overview …
https://www.osc.ny.gov/retirement/publications/1523/overview-0Payment for Service Credit – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for ERS Tier 5 members under Article 15 Payment for Service Credit
https://www.osc.ny.gov/retirement/publications/1523/payment-service-creditTown of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
Determine whether Town of Riverhead (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and deposited and that disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/riverhead-town-P7-23-25.pdfOpinion 91-42
… -- Villages (authority to transfer department funds to village treasurer); (cooperative investment of department funds and village funds); (gift of department funds to village subject to condition regarding use) VILLAGE TREASURER … Whether a village and a village fire department may agree to transfer …
https://www.osc.ny.gov/legal-opinions/opinion-91-42XII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… or services being paid. Process and Document Preparation: Online Business Units Business Units should use the … it is paying for. Process and Document Preparation: Online Business Units Business Units should use the … it is paying for. Process and Document Preparation: Online Business Units Business Units should use Distribution …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsAwarding and Oversight of Statewide Interoperable Communications Grants
… The Division also monitors counties’ activity through site visits, telephone calls, and Regional Consortiums to … does not have procedures in place to conduct regular site visits to physically verify the status of counties’ projects. When site visits are conducted, staff are not required to document …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsPublic Housing Modernization Program – Administration of Selected Projects Outside of New York City
… Purpose To assess the effectiveness of the Division of Housing and Community Renewal’s administration of Public Housing Modernization Program (Program) funds awarded to selected public housing authorities located outside of New York City. Our … To assess the effectiveness of the Division of Housing and Community Renewals administration of Public …
https://www.osc.ny.gov/state-agencies/audits/2016/05/12/public-housing-modernization-program-administration-selected-projects-outside-new-york-cityDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… DiNapoli’s report identifies budget risks of more than $2.1 billion annually from FY 2022 through FY 2024, mostly from the inclusion of recurring labor savings … 920,500 jobs, New York City lost 944,100 jobs in March and April 2020. While the city has added back 349,400 jobs …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefWork-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… constituent phone calls Attending municipality-sponsored events Discussing issues with constituents while out of the … Time On-call time (unless called out) Attending campaign events Attending a political party rally/candidate forum …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesNew York City Airport Lease
… a base rent at the greater of either Minimum Annual Rent (MAR) or 8 percent of the annual gross revenue from various … fuel farm fees. For the years 2004-06, the lease set the MAR at $93.5 million. Subsequent to 2006, the MAR is reset every five years, to 10 percent of the average …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseUnderstanding Local Government Sales Tax in New York State - 2020 Update
This report is an update to the Office of the State Comptroller’s March 2015 publication on local government sales taxes in New York State.
https://www.osc.ny.gov/files/local-government/publications/pdf/understanding-local-government-sales-tax-in-nys-2020-update.pdfAn Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program (2018-D-2)
The New York State Health Insurance Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), is one of the nation's largest...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18d2.pdfComptroller's Fiscal Update: Year-End Results for State Fiscal Year 2011-12, May 2012
Cost containment actions in the State Fiscal Year (SFY) 2011-12 Enacted Budget have greatly reduced the structural deficit that has long plagued the State.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-year-end-results-2011-12.pdfControls Over Selected Expenditures (Follow-Up)
… (Report 2017-S-72 ). About the Program The Office of Victim Services’ (OVS) mission is to provide compensation to … to crime victims through a network of community-based Victim Assistance Programs (VAPs); and to advocate for the … made only to eligible victims and providers for eligible victim services. Our review found that OVS’ controls …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followCity of Fulton – Audit Follow-Up (2021M-184-F)
… of our review was to assess the City of Fulton’s (City) progress, as of June 2025, in implementing our recommendations in the audit report City of Fulton – Capital Projects (2021M-184), released in February 2022. The … of our review was to assess the City of Fultons City progress as of June 2025 in implementing our recommendations …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fCity of Yonkers – Budget Review (B6-14-14) - Revised
… and expenditure projections in the City’s adopted budget for the 2014-15 fiscal year are reasonable. Background The … operating and debt service funding of $522.9 million for the Yonkers Public Schools and $497.1 million for the City. The 2014-15 adopted budget is $30.9 million …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedTown of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… was inadequate and did not effectively segregate the Town Clerk’s duties. Deposits in the Clerk’s office were not timely or intact. Cash collected …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyHampton Bays Union Free School District – Claims Processing (2013M-333)
… appeared to be properly auditing claims, the purchasing agent did not always formally approve all purchases prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333