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Overview – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for 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-creditBecoming Eligible for a Benefit – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for ERS Tier 5 members under Article 15 Becoming Eligible for a Benefit
https://www.osc.ny.gov/retirement/publications/1523/becoming-eligible-benefitDivorce – Coordinated Plan For ERS Tier 3 and 4 Members
Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Divorce
https://www.osc.ny.gov/retirement/publications/1522/divorceOpinion 2002-12
… and Highways (combining two village street departments) -- Water (combining two village water departments) SEWERS AND SEWER SYSTEMS -- Contracts … Municipal Law §119-o[1]). If the authority of a municipal corporation to provide or perform, by itself, any facility, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… and Highways (combining two village street departments) -- Water (combining two village water departments) SEWERS AND SEWER SYSTEMS -- Contracts … Municipal Law §119-o[1]). If the authority of a municipal corporation to provide or perform, by itself, any facility, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12State Agencies Bulletin No. 1944
… the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll … are affected. Background Personal Use of Employer Provided Vehicle and Chauffeur Services are fringe benefits. Per the … report the value of personal use of an employer-provided vehicle and personal use of employer-provided chauffeur …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedXVI.3.B Fund Accounting – XVI. Financial Reporting
… Policy References: GASB Codification Section 1300 – Fund Accounting Process and Document Preparation: New York State has three broad fund categories that are further …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… the budget. Review historical data to determine typical cash inflows and outflows throughout the fiscal year. … the more interest can be earned. However, late fees may be incurred if bill payments are delayed too long. … Consolidate accounts when feasible to minimize bank fees, while continuing to maintain separate detailed …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsComptroller DiNapoli and AG Schneiderman Announce Guilty Plea and Sentencing of Jean Noel for Theft of Putnam Co. Funds
… we will work with law enforcement across the state to hold people accountable and recoup the public’s money. I thank the … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-and-sentencing-jean-noel-theft-putnamOpinion 2002-8
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … incurred, may be dissolved and, if so, pursuant to what procedures. Town Law §202-c(2) contains pertinent … was properly formed had no improvements services or debt can be dissolved …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8State Agencies Bulletin No. 1892
… agencies of the updated IRS (Internal Revenue Service) tax withholding requirements for 2021 and other tax related topics. Affected Employees … Wage Withholding Flat Rate Social Security Wage Base Limit Contribution Limits on Pension/Retirement Plans …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1892-summary-tax-related-changes-2021DiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… Fiscal Stress Monitoring System (FSMS) for their fiscal year ending in 2024. DiNapoli’s office evaluated all … on June 30. Growing Concerns About Local Governments Not Filing Required Financial Data Local governments are … that is at least three months past their statutory filing deadline. This represents approximately 20% of the local …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesState Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… Ogdensburg and Poughkeepsie; and the towns of Cherry Valley, Oswego and Parish. An additional 10 municipalities … also evaluates information such as population trends, poverty and unemployment to help describe the environment in … in the downstate regions of Long Island and the Mid-Hudson Valley. The number of local governments that either failed to …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresComptroller DiNapoli Releases Municipal Audits
… Public Library , Town of Great Valley , Town of Le Roy , Village of Monticello , Newstead Fire Company , City … performed an annual audit of the clerk’s records. Town of Le Roy – Purchasing (Genesee County) The board reviewed each … Gloversville Public Library Town of Great Valley Town of Le Roy Village of Monticello Newstead Fire Company City of …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … officials also did not provide IT security awareness training to district IT users. Dutchess Board of Cooperative … cash receipts totaling $4.8 million were not recorded on time in the supervisor’s accounting records, 11 disbursements …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1CUNY Bulletin No. CU-601
… within the following zip codes: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, 113XX, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-601-prepaid-legal-service-benefit-cuny-employeesDiNapoli Finds Over $100 Million in Inappropriate Medicaid Payments
… provides critical health care services to millions of New Yorkers but the program is dogged by oversight problems … mistakes don’t end up costing taxpayers.” The New York State Medicaid program is administered by DOH and is a … paid by Medicare. The payments included $18.6 million for physical, occupational, and speech therapy services, and $1.5 …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-finds-over-100-million-inappropriate-medicaid-paymentsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (Cayuga … district did not realize revenue totaling up to $42,330. Marion Central School District – Procurement (Wayne County) …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Village of … The mayor anticipates that the city’s reported operating results in the 2023 audited financial statements will be …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0