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East Greenbush Central School District – Leave Accruals (2021M-177)
… complete report - pdf ] Audit Objective Determine whether East Greenbush Central School District (District) officials … Determine whether East Greenbush Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/east-greenbush-central-school-district-leave-accruals-2021m-177City of White Plains – Claims Auditing (2016M-367)
… Audit The purpose of our audit was to examine the City’s claims auditing process for the period July 1, 2014 through … $184 million. Key Finding The Commissioner did not audit claims in accordance with charter requirements. Key Recommendation Ensure that claims are thoroughly audited before payment, as required by …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Charlotte Valley Central School District - Budget Review (B4-15-6)
… Purpose of Budget Review The purpose of our budget review was to provide an … located in Delaware, Otsego and Schoharie Counties, has a tentative budget for fiscal year 2015-16 of … and expenditure projections in the preliminary budget are reasonable. The District’s preliminary budget complies …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6CUNY Bulletin No. CU-452
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected … To notify agencies of an automatic Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-452-district-council-37-local-924-dues-and-agency-shop-feeCUNY Bulletin No. CU-450
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee Increase. Affected … To notify agencies of an automatic Dues and Agency Shop Fee Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-450-new-york-state-nurses-association-dues-and-agency-shop-feeState Agencies Bulletin No. 1158
… description for NYSCOPBA Permanent Life Insurance (Code 541). Affected Employees Employees in Bargaining Units 01 and 21 with Deduction Code 541 Effective Date(s) Paychecks dated May 23, 2012 OSC … change the pay stub narrative description for Deduction Code 541 from NYSCOPBA Permanent Life Insurance to Norvst Fin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1158-change-narrative-description-new-york-state-correctional-officers-andState Agencies Bulletin No. 307
… Purpose To explain the use of the new deduction code 321, MedAmerica Long Term Care Insurance Program. … To explain the use of the new deduction code 321 MedAmerica Long Term Care Insurance Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/307-new-insurance-program-medamerica-long-term-care-insuranceState Agencies Bulletin No. 295
… Purpose To explain the automatic dues and agency shop fee increase. Affected … Employees Employees in Bargaining Unit 61 with either of the following deduction codes of 202 or 213. Effective … 24, 2002. OSC Actions OSC will automatically increase the dues (code 202) and agency shop fee (code 213) from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/295-council-82-dues-and-agency-shop-fee-increaseOut-of-Service Death Benefit – Article 14 Benefits
… Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefitFederal Impact on Higher Education – Federal Funding and New York
… in New York. As noted by the Office of the New York State Comptroller in its 2024 report, Higher Education in New … 2023-24 Location Total International Students New York University New York 27,247 Columbia University New York … at SUNY SUNY reports that 5.7 percent of its total Fall 2024 enrollment, representing 21,436 students, were …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-higher-educationPreparing and Applying for Retirement
… Retirement is a big step, and we want to make sure you’re ready when the time comes. Below you’ll … guidance on preparing for retirement, including topics to consider as you plan and actions to take. When you’re ready to apply for retirement, you can … process and highlighting important topics and information to consider …
https://www.osc.ny.gov/retirement/members/preparing-and-applying-for-retirementTravel FAQs
… from business related receipts? If I return my rental car late at night, my receipt will be time-stamped the … related travel. (Return to Top) If I return my rental car late at night, my receipt will be time-stamped the … receive the receipted meal per diem. Example 2: During an upcoming trip I want to stay with my family on night one …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsOpinion 88-28
… least one year immediately preceding such publication or advertisement, and which contains news, articles of opinion … to be a 'newspaper' for the purpose of publication or advertisement of such notice required by law. * * * * … notices. June 3, 1988 Frederick H. Monroe, Esq., Town Attorney Town of Chester …
https://www.osc.ny.gov/legal-opinions/opinion-88-28Opinion 2008-6
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (calculation of the cash value of accumulated, … of the cash value of the unused vacation time of the police commissioner upon retirement …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 2002-2
… This opinion represents the views of the Office of the State Comptroller at the time … to earn service credit while receiving such payment. You ask whether a service award program for volunteer … after attaining the program's entitlement age. If so, you ask whether a service award program may permit a participant …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0Opinion 2002-2
… 219-a(2)(b): A service award program may provide for a participant to earn service credit after attaining the … that feature, a service award program may permit a participant to waive voluntarily the right to begin receiving … however, should not be structured so as to permit a participant to begin receiving payment of his or her service …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2State Agencies Bulletin No. 2036
… be used. When an adjustment is needed for non-COVID-19 related overtime or recall such as OTT, ARO must be entered. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2036-april-2022-retroactive-increase-agency-police-services-unit-apsuState Comptroller DiNapoli Releases Municipal Audits
… general town-wide fund was understated by $337,470 and the highway part-town fund was overstated by $363,081. The … (TW) and town-outside-village (TOV) funds that, as of Jan. 1, 2024, were sufficient to fund the entire 2024 … (TOV) and highway fund TOV during the four-year audit period. As a result, more taxes may have been …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… review, comprised of three audits, of the village in 2022 and found the clerk-treasurer had been running the … the renovation of a church into the new town hall and food pantry. The board did not develop or formally establish a …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Publications
… the Police and Fire Retirement System (PFRS). Your system, tier and retirement plan determine your benefits. The best … from State and local governments and affiliated employers. Tier 6 is now the largest NYSLRS member group and accounts … special plans for miscellaneous titles. ERS Tier 3, 4, 5 and 6 Retirement Plans Tier 3 and 4 Members — Coordinated …
https://www.osc.ny.gov/retirement/publications