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State Agencies Bulletin No. 2399
… by legislation. Once a Tier 6 member has reached three (3) calendar years of membership, an employee’s contribution rate … pensionable salary from the earlier of the two prior calendar years. * * Total salary should include ORP/VDC … effective in Administration paychecks dated February 11, 2026, and Institution paychecks dated February 19, 2026. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2399-2026-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andState Agencies Bulletin No. 2303
… Governor signed legislation authorizing the creation of a new Tier 6 pension plan. Members of this tier enrolled in a … contribution rate is based on annual pensionable salary from the earlier of the two prior calendar years. * * … effective in Administration paychecks dated January 29, 2025 and Institution paychecks dated February 6, 2025. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-2025-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andState Agencies Bulletin No. 1134
… for reporting line number changes and to describe how account codes will be charged in Fiscal Year 2012-13. … in the Statewide Financial System (SFS) and PayServ Account Codes and PayServ Data Conversion Requirements. OSC Actions Position Pool IDs The account code for the Position Pool IDs will be charged …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012DiNapoli Releases Fiscal Stress Scores for Villages and Cities
… was the only city in “moderate fiscal stress” with a score of 58.3. Last year, Amsterdam was ranked in “significant fiscal stress” with a score of 75. The villages of Addison (Steuben County) and … in “susceptible to fiscal stress” last year but jumped in score this year with Addison going from 53.8 to 61.7 and …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesDiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… has not filed a CTL form in 15 years, while the Village of Riverside has not filed in eight years. In these cases, …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateDiNapoli: State Missed Out on Over $180 Million in Medicaid Drug Rebates
… The state Department of Health can do more to control costs and … to under federal regulations, according to an audit by State Comptroller Thomas P. DiNapoli. DiNapoli’s office has … The state Department of Health can do more to control costs and …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-state-missed-out-over-180-million-medicaid-drug-rebatesCUNY Bulletin No. CU-453
To inform agencies of the processing of the 2012 Prepaid Legal Service Benefit
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-453-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-435
To inform agencies of the processing of the 2011 Prepaid Legal Service Benefit
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-435-prepaid-legal-service-benefit-cuny-employeesCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… deceased or ineligible retirees. Seek Competition Review vendor and self-insured options and costs at regular intervals. If your experience … too time-consuming for larger units. More labor-intensive options: Other useful sources include reading the local …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesState Police Bulletin No. SP-226
… are affected. Background Chapter 337 of the Laws of 2019 implements the 2018-2023 Agreement between New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-226-april-1-2022-2-salary-increase-state-police-employees-represented-newState Agencies Bulletin No. 2000
… purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for … deadline is generally the last day of the payroll period (Wednesday). For agencies paid on a current basis, the … is generally the last day of the previous payroll period (Wednesday). Due to holidays and special processing, earlier …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2000-schedule-agency-payroll-submission-and-availability-reports-and-filesVillage of Rhinebeck – Claims Auditing (2025M-147)
… complete report – pdf] Audit Objective Did the Village of Rhinebeck (Village) Board of Trustees (Board) properly audit claims? Audit Period June … the Audit Area The claims audit is often the last line of defense for preventing unauthorized, improper or … Did the Village of Rhinebeck Village Board of Trustees Board properly audit …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147VI.3.A Overview – VI. Budgets
… Budget Transfers are the movements of authorized budget amounts from one appropriation to … governed by various State statutes, depending on the type of transfer being performed. State Statutes State Finance Law §51 governs the movement of budget authority for interchange transactions except as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewAuburn Enlarged City School District – Building Access (S9-26-13)
… the Audit Area Building access controls are essential for enhancing security and enabling school officials to … facilities and maintain a safe and secure environment for students, teachers, staff and visitors. The District … additional secured entry points, which require a device for entry. Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/10/auburn-enlarged-city-school-district-building-access-s9-26-13Cuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… Also, while the Department received $9,315 in foreign fire insurance (FFI) tax proceeds, the Department officers and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightVillage of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… Board of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit … the Audit Area The Village provides municipal electric utility services to Village residential and … user fees. The Board should provide adequate oversight of electric utility services billing and collections to ensure …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5Hannibal Fire Company – Kartway Fundraising Activities (2024M-14)
… on fire company property to help ensure statutory compliance, establish accountability, safeguard the company’s … reports. As a result, the Board failed to ensure statutory compliance and establish basic financial controls or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/07/17/hannibal-fire-company-kartway-fundraising-activities-2024m-14Opinion 88-19
… and Duties (acceptance of gift to defray expenses of lawsuit) REFERENDUM -- Landfill (establishment of private … TOWN LAW, §§64(8), 65(1), 90: A town may not institute a lawsuit for the benefit of residents who are opposed to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Opinion 91-21
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … Cook v Stockwell , 206 NY 481; see also, Finn v City of New York , 282 NY 153; McCarthy v McGoldrick , 266 NY 199; and …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Opinion 89-42
… term United States Treasury bills issued in book-entry form, which are registered in the name of the village, under … Treasury bills are no longer offered in physical form and are available only in electronic ("book-entry") form (31 CFR 350.0[b]). Although no physical security is …
https://www.osc.ny.gov/legal-opinions/opinion-89-42