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SUNY Bulletin No. SU-339
… Total salary should include ORP pensionable salary of all jobs, including salary not in PayServ. Employee Contribution … Date fields. Enter the employee’s Date of Membership into Election Date field. Note: The same election date should be carried forward from previous row. Enter the employee’s Benefit Plan into Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-339-two-year-look-back-tier-6-suny-optional-retirement-planState Agencies Bulletin No. 1078
… a later date. Employees should monitor the plan website or newsletter for future announcements regarding this feature. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributionsDiNapoli: Fast-Track Payment Program Returns $48 Million in Unclaimed Funds
… speed and scale at which the State Comptroller’s office can return certain unclaimed funds, while ensuring such funds … and work alongside State Comptroller DiNapoli to make this initiative a reality for New Yorkers,” Sepúlveda … in a timely manner without unnecessary red tape. Thank you to State Comptroller DiNapoli for your partnership on …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-fast-track-payment-program-returns-48-million-unclaimed-fundsOpinion 95-2
… as a "pass through" to the customer of a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the exemption of Public Housing Law, §52. … cable television bill which is designated as a "franchise fee". You state that the city in which the cable company is …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Comptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… used to pay down Hoffman’s debt. “Mr. Hoffman attempted to game the system and collect pension payments on top of a …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentencedTown of Coventry – Transparency of Fiscal Activities (S9-25-32)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32Village of Richburg – Transparency of Fiscal Activities (2025M-116)
… (Village) Board of Trustees (Board) conduct or provide for an annual audit of the Clerk-Treasurer’s financial … of 401, Village officials budgeted a total of $145,937 for the general fund appropriations in fiscal year 2023. Audit Summary The Board did not conduct or provide for an audit of the Clerk-Treasurer’s records and reports for …
https://www.osc.ny.gov/local-government/audits/village/2026/07/17/village-richburg-transparency-fiscal-activities-2025m-116DiNapoli Releases 2025 Fiscal Stress Scores for Villages and Some Cities
… I encourage local governments to use our self-assessment tool to help them budget and avoid pitfalls.” The latest … importance of the AFR and tracks non-filers. It includes a tool for the public to check the filing status of any local … unemployment. DiNapoli’s office provides a self-assessment tool that allows local officials to calculate fiscal stress …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-releases-2025-fiscal-stress-scores-villages-and-some-citiesTown of Paris – Water and Sewer User Charges (2025M-146)
… with water and sewer user charges? Audit Period January 1, 2024 – October 29, 2025 Understanding the Audit Area Strong … irregularities, waste, legal non-compliance and fraud. For 2024, the Town collected approximately $175,000 in water … with unpaid balances totaling $1,639 in the annual statement (re-levy list) delivered to the County for re-levy …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-paris-water-and-sewer-user-charges-2025m-146Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… 5 authorizes local governments and school districts to pay for the actual and necessary expenses of travel, meals, … defined as a convention, conference, or school conducted for the betterment of any local government or school … board must, by resolution, give prior authorization for conference travel or delegate its power to authorize such …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesTown of Palermo – Transparency of Fiscal Activities (S9-25-22)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Village of Unadilla – Disbursements (2025M-97)
… were accurate, properly approved, supported and for proper Village purposes? Audit Period March 1, 2017 – … were accurate, properly approved, supported and for appropriate Village purposes. As a result, Village … be sure that all Village disbursements were necessary and for appropriate Village purposes. Overall, because Village …
https://www.osc.ny.gov/local-government/audits/village/2026/06/26/village-unadilla-disbursements-2025m-97Lehman College – Controls Over Bank Accounts
… officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate purposes and … Central provided us a list of 23 bank accounts that they were aware of at Lehman and its affiliated entities. Six of Lehman’s accounts were opened or closed after CUNY’s bank authorization policy …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsDiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… state’s Enacted Budget Financial Plan anticipates a dire fiscal outlook in State Fiscal Year (SFY) 2020-21 and projects sweeping budget cuts … The states Enacted Budget Financial Plan anticipates a dire fiscal outlook in State Fiscal Year SFY 202021 …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookTown of New Hudson – Transparency of Fiscal Activities (S9-25-34)
… Town of New Hudson (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 792, Town officials budgeted a total of $870,000 for the general fund and highway fund appropriations in … Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial records and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-new-hudson-transparency-fiscal-activities-s9-25-34DiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… are Domino's Pizza Inc. , medical supply company McKesson Corp. , commercial real estate company Realty Income Corp. and Advance Auto Parts Inc . Among these four, McKesson … friendly hydrogen project. Chemical maker Albemarle Corp. committed to adopting GHG targets and water treatment …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonOpinion 94-5
… commissions, departments and agencies of the town, it does not, in our view, provide authority for the publication …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
Determine whether purchases were in accordance with Board policy and statutes and claims were for appropriate purposes and audited and approved before payment
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditValley Stream Central High School District – Capital Assets (2025M-16)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16DiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… and avoid potential pitfalls.” The latest round of fiscal scores are for local governments with fiscal years ending … most of which have a fiscal year ending on May 31. The scores, which are based on self-reported data, also cover 17 … of operating deficits. It generates overall fiscal stress scores, which ultimately determine designations. The system …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-cities