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Opinion 2001-12
… LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library employees) -- … of library board and governing board of sponsor to provide for defense and indemnification of library employees) PUBLIC … PUBLIC OFFICERS LAW §18: There are two alternatives for conferring the benefits of section 18 of the Public …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12The Common Retirement Fund – Employer Contributions and Rates
… valued at $273.1 billion as of March 31, 2025, has three main sources of income (assets): Investment income Employer … the money used to pay NYSLRS benefitslearn about its three main sources of income assets …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundState Agencies Bulletin No. 2183
… agencies that the pensionable overtime earnings limit for Tier 5 ERS members for calendar year 2024 is $22,688.85. Affected Employees: … PayServ to reflect the pensionable overtime earnings limit for 2024 of $22,688.85 for Tier 5 ERS members. Questions: … agencies that the pensionable overtime earnings limit for Tier 5 ERS members for calendar year 2024 is $2268885 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2183-tier-5-pensionable-overtime-earnings-limit-calendar-year-2024-employeesState Agencies Bulletin No. 2184
… Purpose: The purpose of this bulletin is to notify agencies of the pensionable overtime earnings limit … January 11, 2024. OSC Actions: OSC will update PayServ to reflect the pensionable overtime earnings limit for 2024 to $20,459.00 for Tier 6 ERS members. Questions: Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2184-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2024VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… payment vouchers that have been posted in SFS regardless of payment status. The Office of the State Comptroller Bureau of State Accounting Operations (OSC BSAO) Budgets and … payment vouchers that have been posted in SFS regardless of payment status …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersRecent Trends and Impact of COVID-19 in Brooklyn
… to the extent to which certain industries or occupations can adapt to remote work. Those in face-to-face industries, … 8-2022, September 2021, at https://www.osc.state.ny.us/files/reports/osdc/pdf/report-8-2022.pdf 27 OSC , … York State , September 2021, https://www.osc.state.ny.us/files/reports/pdf/broadband-availability.pdf . 28 U.S. Census …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklynReport File Transactions (File Upload) – Enhanced Reporting
… In the enhanced report file, you report employee information through transactions. There are … application to Retirement Online when you submit your report file. You can also hire a NYSLRS-eligible employee … The report file contains rows of transactions Transactions report …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-file-transactions-file-uploadXII.4.B Certification of Vouchers – XII. Expenditures
… the Comptroller. OSC defines the terms Agency Head and Voucher Authorizer, as follows: Agency Head – The individual … the Commissioner, Chancellor, or Executive Director. Voucher Authorizer – Any individual authorized to certify or … just, true and correct and, therefore, appropriate to pay. Voucher Authorizers can be identified through their system …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersState Comptroller Thomas P. DiNapoli Statement on New State Budget
… collections, and will make combined state and local rates for New York City high-income earners the highest in the … stimulus aid. Helping struggling New Yorkers is essential for an equitable recovery. “While much of the new resources … not grow to unsustainable levels. The state must plan for the end of emergency federal aid and use new tax …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-state-budgetXIX.6.D Reporting – XIX. Project Costing (PCIP)
… will be able to report on the costs against each funding source even though the total project costs are contained in … will be able to report on the costs against each funding source even though the total project costs are contained in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingDiNapoli: Drastic State Revenue Shortfall in April
… declines occurred for New York in April as a result of the COVID-19 pandemic and the three month extension of the state income tax filing deadline. All governmental … order to maintain budget balance. The budget is deemed out of balance if actual tax receipts are less than 99 percent of …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-drastic-state-revenue-shortfall-aprilDiNapoli: People With Disabilities in New York City Have Higher Unemployment Rates and Lower Incomes
… to people with disabilities, but more needs to be done to get employers to recognize that inclusion is a smart business decision. Fortunately, New York City is moving in …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-people-disabilities-new-york-city-have-higher-unemployment-rates-and-lower-incomesDiNapoli: June Tax Receipts Down 17.3% From Last Year
… State tax receipts in June were down $1.5 billion or 17.3 percent from the … as the Division of the Budget withholds some payments in response to fiscal uncertainty. All eyes are on … respond fully to the COVID-19 crisis.” Other items of note in the report: June tax receipts were $475 million below …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-yearState Agencies Bulletin No. 2426
… compensation limit under Section 401(a)(17), 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will increase to $360,000 for Fiscal Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2426-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireRefunding of State Bonds
… Program Legislative Session 2023-2024: Refunding of State Bonds – A.5833 /S.5442 (Pretlow/Krueger) - Signed as Chapter 102 of the Laws of 2025 – Removes the three percent limit on the call … premium that may be reserved to the state for the purposes of redeeming or refunding state bonds …
https://www.osc.ny.gov/legislation/refunding-state-bondsDebt – 2021 Financial Condition Report
… creates fixed costs that directly affect its ability to provide current services, as well as its long-term fiscal … health. High borrowing levels may: Indicate an inability to support current programs with current revenues. Force … or additional future borrowing. Limit the capacity to finance capital assets and grants. New York State Ranks …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… ). Background New York City Transit (Transit) and the MTA Bus Company (MTA Bus) are two related entities under the Metropolitan … for operating the subways and most of the public bus service throughout New York City, and MTA Bus provides …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followEmpire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… with four types of health insurance coverage: hospital, prescription drug, mental health and substance use, and … coverage. Civil Service contracts with Anthem Blue Cross (Anthem), formerly Empire BlueCross, to administer … drugs are also covered under the Empire Plan’s separate Prescription Drug Program. The objective of our initial …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-followOversight of the Early Intervention Program (Follow-Up)
… and expensive special education services later. Young children missing these opportunities for early intervention … Child Find system (Child Find) that ensures eligible children in the State are identified, located, and referred to the Program. Generally, after referral, children should be evaluated by qualified professionals …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… literacy reportedly not having 3 months of emergency funds vs. 58% for those with lower financial literacy. Similarly, … only the minimum balance within the previous 12 months, vs. 46% for those with lower financial literacy. In 2021, New …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-follow