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2026 Employees' Retirement System Final Rates
Contribution rates for participating employers of the Employees' Retirement System (ERS) — fiscal year 2025, fiscal year 2026 and expected long-term rates.
https://www.osc.ny.gov/files/retirement/resources/pdf/rates-ers-2026.pdfAccount Codes for ERS & TRS Reserve Contributions Bulletin
The purpose of this bulletin is to provide updated account code guidance for school districts recording contributions to ERS and TRS.
https://www.osc.ny.gov/files/local-government/publications/pdf/ers-trs-reserve-bulletin.pdfReporting Tax Abatements as Required by GASB Statement No. 77
The purpose of this bulletin is to provide information to local governments and school districts on the financial statement reporting requirements.
https://www.osc.ny.gov/files/local-government/publications/pdf/tax-abatements.pdfAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023 (2024-M-1) 180-Day Response
To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) for the 3 State Fiscal Years ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m1-response.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (2021-S-10)
To determine whether Homes and Community Renewal has established and maintains adequate internal controls to oversee and monitor the federally funded Community Development Block Grant program and HOME Investment Partnerships Program to ensure they meet requirements, and whether ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s10.pdfApplication for Police & Fire Retirement for Disability Incurred in Performance of Duty and ERS Members Covered Under Section 607-g and 89-v (RS6442)
For PFRS members to apply for a performance-of-duty disability retirement and for ERS members covered under sections 607-g or 89-v, use form RS6442.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6442.pdfInfant and Child Learning Center - The Research Foundation for the State University of New York - Compliance With the Reimbursable Cost Manual (2017-S-22)
To determine whether the costs reported by Infant and Child Learning Center - The Research Foundation for the State University of New York (ICLC) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s22.pdfThe Association of Neurologically Impaired Brain Injured Children, Inc. - Compliance With the Consolidated Fiscal Reporting and Claiming Manual (2013-S-60), 90-Day Response
To determine whether the costs claimed by the Association for Neurologically Impaired Brain Injured Children, Inc. were valid and consistent with contract terms
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-13s60-response.pdfDiNapoli: Buffalo's Financial Condition Improves
… The city of Buffalo’s finances have stabilized in recent years because of … of fiscal profiles on municipalities across the state. “Buffalo’s finances are trending in the right direction,” said … of the Buffalo fiscal profile visit: http://www.osc.state.ny.us/localgov/pubs/fiscalprofiles/buffalo.pdf For more …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-buffalos-financial-condition-improvesComptroller DiNapoli Releases Municipal Audits
… of Champion Great Bend Fire District , Chenango County , Jefferson County Soil and Water Conservation District and the … Bend Fire District – Controls Over Financial Operations (Jefferson County) The district has not submitted the required … their records with the monthly treasurer’s report. Jefferson County Soil and Water Conservation District – …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2Opinion 99-14
… expenditures such as trade-in allowances ( Citiwide News v NYCTA , 62 NY2d 464, 478 NYS2d 593; Signacon v Mulroy … for any lawful use (see, e.g., Ross v Wilson , 308 NY 605; Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter … Village of Endicott , 51 NY2d 426, 434 NYS2d 922; Citiwide News, Inc. , supra ; 1991 Opns St Comp No. 91-13, p 33). When …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Comptroller DiNapoli Releases Municipal Audits
… Fire Department , Town of Milford , Raquette Lake Fire District No. 3 and West Sand Lake Fire District No. 1 . “In today’s fiscal climate, budget … Fire Department Town of Milford Raquette Lake Fire District No 3 and West Sand Lake Fire District No 1 …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1IX.9.A Transfer Authorizations – IX. Federal Grants
… to: Personal services; Department operations; and Employee fringe benefits. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsXVI.4 Overview – XVI. Financial Reporting
… This section outlines policies for selected specialized areas that apply to agencies in the State … This section outlines policies for selected specialized areas that apply to agencies in the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4-overviewXVI.3 Overview – XVI. Financial Reporting
… data related to programs they manage (e.g., Medicaid or local assistance programs) where timing is such that, as of a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewRFQual0001 – Medical Examiner Management Services
… 1, 2025 The Office of the State Comptroller (“OSC”), as Administrative Head of the New York State and Local … the Local Police and Fire Retirement System (“NYSLRS”) and as authorized by the Retirement and Social Security Law, is … and expertise (“Physicians”). Such Physicians will act as Independent Medical Examiners and will conduct Independent …
https://www.osc.ny.gov/procurement/rfqual0001State Agencies Bulletin No. 2272
… Purpose: The purpose of this bulletin is to notify agencies of a change to the AC230 processing schedule and to introduce a new Agency AC230 Worksheet for completion … The purpose of this bulletin is to notify agencies of a change to the AC230 processing schedule and to introduce a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchangeUnified Court System Bulletin No. UCS-316
… System (UCS) Salary Increases and provide instructions for payments not processed automatically. Affected Employees … DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9, 87) provides for a salary increase effective April 1, 2021 and April 1, 2022 for all eligible members. In addition, consistent with prior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-316-april-2021-and-april-2022-state-new-york-unified-court-systemState Agencies Bulletin No. 2255
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2023 and April 2024 Security Supervisors Unit SSPU Retroactive Salary Increases and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2255-security-supervisors-unit-april-2023-and-april-2024-retroactive-3Independent Review Finds State Pension Fund Operates Under Highest Ethical and Professional Standards
… conflict of interest review of the New York State Common Retirement Fund (Fund), released today by New York State … was conducted by Kroll LLC. “The New York State Common Retirement Fund has proven once again to be a leader in … the Comptroller down through the organization, Common Retirement Fund staff were knowledgeable, professional, and …
https://www.osc.ny.gov/press/releases/2022/04/independent-review-finds-state-pension-fund-operates-under-highest-ethical-and-professional-standards