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Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… of Youngstown (Village) officials maintain leave records and make payroll payments that were accurate, properly approved and adequately supported? Audit Period June 1, 2023 – June … Audit Area Payroll payments, including regular salaries and wages, overtime and payments to employees for unused …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123DiNapoli: State Pension Fund Value $206.9 Billion
… March 31, 2018. The Fund ended the year with an estimated value of $206.9 billion, which is subject to change once returns are fully audited. The Fund’s value at the end of state fiscal year 2017 was $192.4 … billion. “The New York State Common Retirement Fund’s value rose with help from strong markets through most of the …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionCUNY Bulletin No. CU-236
… was withheld at a higher rate than the employee is now being paid, use the last date of the pay period in which … Balance page to be updated incorrectly. Payroll Register and Employee's Paycheck/Advice The Earn Code and the payment amount will appear on the payroll register. The Earn Code description and payment amount will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-236-payback-salary-withholding-eligible-non-represented-cunyNYSLRS Announces Employer Contribution Rates for SFY 2026-27
… The New York State Common Retirement Fund’s long-term assumed rate of return will remain at 5.9%. DiNapoli has been … leader in the trend of public pension funds lowering their assumed rates of return to better enable New York to weather … Employees Retirement System was the only state with an assumed rate of return lower than NYSLRS. DiNapoli also …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27DiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… employer contributions rates for the New York State and Local Retirement System (NYSLRS) for State Fiscal Year … of payroll for the Employees’ Retirement System (ERS) and from 31.2% to 33.7% of payroll for the Police and Fire Retirement System (PFRS). NYSLRS is made up of these …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26Child Care Assistance – Federal Funding and New York
… Child Care Assistance Program (CCAP) provides subsidies for childcare throughout New York. The program is overseen by … $645.5 million in transfers from the Temporary Assistance for Needy Families (TANF) block grant and $810.3 million from … Year Child Care Development Fund Temporary Assistance for Needy Families 14-15 300.7 246.7 15-16 225.1 401.7 16-17 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceDiNapoli: Former President of Local Historical Society Pleads Guilty to Stealing Over $62K from Non-Profit
… of a fiberglass ox statue for the “Oxen of Orleans” Public Art Project. Ierlan purchased the ox with her own personal … taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-former-president-local-historical-society-pleads-guilty-stealing-over-62k-non-profitOversight of Study Abroad Programs
… determine whether the State University of New York (SUNY) has efficient and effective oversight of its study abroad … To determine whether SUNY has efficient and effective oversight of its study abroad …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/oversight-study-abroad-programsState Agencies Bulletin No. 1911
… Purpose The purpose of this bulletin is to provide instructions for processing payments related to COVID-19 vaccine activities and to inform agencies of new Time Entry Earnings Codes to be used for reporting and tracking these payments. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortOne-Year FAS – Career Plan
… this benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides a … and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … of payments are not considered regular compensation and, in most cases, will not be included in your one-year FAS …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasOne-Year FAS – New Career Plan
… following types of payments: Regular salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… following types of payments: Regular salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … of payments are not considered regular compensation and, in most cases, will not be included in your FAS calculation: Unused sick leave; Unused vacation; …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasOne-Year FAS – Police and Fire Plan
… and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … of payments are not considered regular compensation and, in most cases, will not be included in the one-year FAS calculation: Unused sick leave; Unused …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fas2019 Annual Audit
… data fields (e.g., Social Security Number, Date of Birth, Claimant Address, and Payment Address) in a more accessible …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditTown of Machias – Supervisor’s Financial Duties (2021M-98)
… duties and cannot provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid … each fiscal year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of December 31, 2019. The … and 2020 with the Office of the State Comptroller (OSC) in a timely manner. Key Recommendations The Supervisor should: …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… by using the Office of General Services (OGS) contract price. Officials should not have paid $74,980 to a local gas …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Watertown City School District – Financial Condition (2016M-85)
… July 1, 2014 through October 31, 2015. Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. The District, which operates … Watertown City School District Financial Condition 2016M85 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… July 1, 2014 through January 31, 2016. Background The West Canada Valley Central School District is located in the Towns … West Canada Valley Central School District Access to the Student …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationAlbion Central School District – Financial Management (2021M-200)
… and District officials: Overestimated appropriations by a total of $24 million from 2017-18 through 2020-21. … Could not explain how the Finance Committee participated in the budgeting process or identify what reports the … practice of overestimating appropriations resulted in the District levying more real property taxes than needed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200