Search
Details About the Audit Process
… and Statutory Authority | Access to Records and Staff | Shared Commitment | The Audit Process | … look for and their professional auditing standards. Our staff will be happy to answer your questions as they arise … produce more meaningful results for your constituency. Our staff will schedule periodic meetings with the liaison …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processLife Changes: A Guide for Retirees
… already know that you will continue receiving a retirement benefit for the rest of your life. Now, I want to make sure … know about other benefits you may be entitled to receive and the services we provide retirees. This guide has been … mailing forms or calling NYSLRS. Retirees can view their benefit information, update contact information, view and …
https://www.osc.ny.gov/retirement/publications/life-changes-guide-retireesWhat is GASB? Frequently Asked Questions
Read the Frequently Asked Questions about GASB.
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb-75-faq.pdfOpinion 90-35
… the monetary threshold (see, e.g., Walton v Mayor , 26 App Div 76, 49 NYS 615; 1A Antieau, Municipal Corporation …
https://www.osc.ny.gov/legal-opinions/opinion-90-35What Every Employer Should Know – What Every Employer Should Know
This presentation provides employers a broad understanding of the Retirement System and what it means to participate as an employer
https://www.osc.ny.gov/retirement/employers/partnershipNew York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… projects. "Middle-class families and individuals have no clear idea how the Republican tax plans will ultimately raise …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reformConflicts of Interest of Municipal Officers and Employees
… and interests must be above reproach. This brochure is intended to help you better understand New York State law … government, is provided in poster format [pdf - 2019] . What is a conflict of interest? You may have heard of the … or employee of a private business if (a) the individual’s private compensation is not directly affected as a result …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesViolating the Terms of a DRO – Divorce and Your Benefits
… If NYSLRS has a DRO on file that requires a member to elect a specific pension payment option and name the … discretion , may change the option election or designation to comply with the pre-existing order or agreement (RSSL … benefit will be recalculated. Any overpayments made to the member and ex-spouse (if applicable) prior to the …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droNY State Comptroller DiNapoli: Social Media Firms Must Demonstrate They Can Protect Users
… Common Retirement Fund (Fund), today called on Facebook, Twitter and Alphabet to publicly report what they are doing … The proposal will be voted on by fellow shareholders at Twitter on May 30, at Facebook on May 31, and at Alphabet … losses, lawsuits and reputational damage." "Facebook and Twitter face an existential threat if they can't provide an …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-social-media-firms-must-demonstrate-they-can-protect-usersEffectiveness of Cost Containment Initiatives
… determine what cost containment initiatives the New York State Thruway Authority (Authority) has undertaken and how … for 809 other bridges that carry local roads and State highways over and under the Thruway, as well as for operation of the State’s 524-mile Canal System. Some segments of the Thruway …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesHow the Program Works – Contribution Stabilization Program
… penalty. If you are both an Employees’ Retirement System (ERS) and Police and Fire Retirement System (PFRS) employer, you may choose to amortize amounts on … a portion of an invoice once two conditions are met: The System average rate must exceed a specific percentage in the …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksOpinion 2003-6
… issues discussed in the opinion. MUNICIPAL FUNDS -- Part-Town Charges (raising costs for town police department in town that includes village with its own police department) … Whether town taxes to support the town police department are to be levied only against taxable …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Oversight of the Nourish New York Program (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit … (pandemic) in response to disrupted food supply chains and was intended to expand the State’s food supply network … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followMessage from the Comptroller – 2021 Financial Condition Report
… State Fiscal Year (SFY) 2020-21 will long be remembered for … of challenges. The impact of the economic shutdown on the State’s financial plan was sudden and dramatic; ultimately, … and higher-than-anticipated tax collections stabilized the State’s financial footing. This Financial Condition Report …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptrollerDiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… on-time performance. Some delays were controllable (car equipment problems, track work), while others were not … if the MTA could show efforts to address these issues. Car Equipment: Three district managers said subway car equipment problems, which caused six percent of the …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackReporting of Community-Based Services Under the Transformation Reinvestment Plan
… further developing and enhancing community-based services (CBS) in the State. Under the Plan, OMH reinvests funds … inpatient State beds (about $110,000 per closed bed) into CBS. To document its oversight of reinvestments and services … geographically and for what services. Examples of CBS-supported services via the reinvestment funds include …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-planOversight of Career and Technical Education Programs in New York State Schools
… the Program CTE prepares students to succeed in future careers by introducing them to workplace competencies and …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsOversight of Undistributed Child Support Funds
… service districts to effectively reduce undistributed child support balances and initiate the process that would allow … with the County Treasurer or, in New York City, the Commissioner of Finance. Funds that remain with a County …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsLease Classification Changes as Required by GASB Statement No. 87
This bulletin explains the GASB’s new definition of a lease (including outlining the types of leases that are excluded by this new standard) and an explanation of what a lease term is per Statement 87.
https://www.osc.ny.gov/files/local-government/publications/pdf/lease-classification-changes-required-by-gasb-statement-87.pdfEnforcement of the Mitchell-Lama Surcharge Provisions
… Housing and Community Renewal (DHCR). Our audit focused on the income affidavits submitted for the 2012 calendar year, the most recent year for which DHCR … Mitchell-Lama developments with over 105,000 apartments were built under the program. In exchange for …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisions