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Report on the State Fiscal Year 2016-17 Enacted Budget Financial Plan and Capital Program and Financing Plan, July 2016

The State Fiscal Year (SFY) 2016-17 Enacted Budget Financial Plan reflects the State’s commitment to increase funding for education, health care, transportation

https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2016-17.pdf

Determination of Residency for Tuition Purposes (2019-S-58)

To determine whether SUNY has adequate assurance that campuses are making accurate residency determinations for students and thus charging the correct tuition rates.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s58.pdf

DiNapoli Reaffirms Commitment to DEI Initiatives

… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), today … equity, and inclusion (DEI) issues at portfolio companies, including filing shareholder proposals at Tesla Inc., Wells … portfolio companies treat individuals and tackle some of their most complex challenges,” DiNapoli said. “The Fund …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-reaffirms-commitment-dei-initiatives

Maximizing Incentives for Individuals With Disabilities (2021-S-26) 180-Day Response

To determine whether the Office of Mental Health (OMH) has ensured that State agencies and employment service providers are taking full advantage of the New York Employment Service System and the Ticket to Work program to promote and place individuals with a disability in competitive employment.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s26-response.pdf

XII.5 Agency Payment Preparation and Submittal – XII. Expenditures

… of this section is to provide guidance to Business Units for preparing and submitting vouchers to the Office of the State Comptroller OSC for payment in the Statewide Financial System SFS …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5-agency-payment-preparation-and-submittal

Opinion 98-20

… that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE COMMISSIONERS -- Powers and Duties (establishment of … Whether a board of fire commissioners in its discretion may provide that … newlyappointed members not be immediately assigned to the fire police squad …

https://www.osc.ny.gov/legal-opinions/opinion-98-20

State Comptroller DiNapoli Releases Municipal Audits

… Town officials did not properly procure, monitor or account for fuel. Specifically, the highway superintendent …

https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-audits

Municipal Use of Local Development Corporations and Other Private Entities: Municipal Use of Local Development Corporations and Other Private Entities: Division of Local Government and School Accountability Background, Issues and Recommendations

Municipal Use of Local Development Corporations and Other Private Entities: Municipal Use of Local Development Corporations and Other Private Entities: Division

https://www.osc.ny.gov/files/local-government/publications/pdf/ldcreport.pdf

Selected Wage Investigation Procedures

… including conducting outreach to claimants about case status and recovered wages. Our audit covered the period … including conducting outreach to claimants about case status and recovered wages …

https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-procedures

Eligibility, Your Vested Benefit and Filing – Article 14 Benefits

… if you leave public employment and have five or more years of credited service. You can choose to begin receiving your … age is the age at which you would have completed 20 years of service credit. The amount of your vested benefit will be based on your service, age at …

https://www.osc.ny.gov/retirement/publications/1644/eligibility-your-vested-benefit-and-filing

DiNapoli: Majority of Contracts with Not-For-Profit Organizations Still Approved Late

… 61 percent of the time in approving contracts with not-for-profit providers (NFPs) last year, with half of all … recommendations.” “Once again, the New York State Catholic Conference and the Catholic non-profit organizations it represents are grateful …

https://www.osc.ny.gov/press/releases/2016/06/dinapoli-majority-contracts-not-profit-organizations-still-approved-late

Roosevelt Fire District – Length of Service Award Program (2025M-40)

… to cover all benefits paid to the LOSAP participants and beneficiaries. By obtaining an annual LOSAP audit or … volunteers. Given that most LOSAP plans require investment and actuarial expertise, it remains important that the plans … audit. Comply with the District’s procurement policies and procedures when seeking to contract for LOSAP investment …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40

DiNapoli Announces Reduction in Employer Contribution Rates for Retirement System

… The adjusted rates will impact payments next State Fiscal Year 2022-23. In addition, DiNapoli lowered the long-term … the state pension fund is 99.3%. The state pension fund’s annualized rates of return are 11.17% over the past five years, 9.19.% over 10 years, 7.65% over 20 years and 8.96% over 30 years. …

https://www.osc.ny.gov/press/releases/2021/08/dinapoli-announces-reduction-employer-contribution-rates-retirement-system

Orange Lake Fire District – Budgeting Practices (2015M-146)

… 1, 2014 through April 30, 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange … Orange Lake Fire District Budgeting Practices 2015M146 …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146

Apalachin Fire District – Oversight of Financial Operations (2013M-25)

… also has ensured that procedures concerning financial recording and reporting were developed. The Treasurer … by affixing their signatures to the claims, and the Board minutes indicate the approval to pay these claims. The Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25

Full- and Part-Time Service Credit – New Career Plan for ERS Tier 1 Members

… information for ERS Tier 1 members covered by Sections 75h and 75i Full and PartTime Service Credit …

https://www.osc.ny.gov/retirement/publications/1504/full-and-part-time-service-credit

Alternative and Out-of-Service Death Benefits – State University Police Plan

… Alternative Death Benefit If you die while in service after having become eligible to retire, an …

https://www.osc.ny.gov/retirement/publications/1823/alternative-and-out-service-death-benefits

Full- and Part-Time Service Credit – State University Police Plan

… Part-Time Employment Service credit may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is … State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d …

https://www.osc.ny.gov/retirement/publications/1823/full-and-part-time-service-credit