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Stay Informed – Special 20- and 25-Year Plans
… Your retirement benefits are an important part of a solid … , and tips on Preparing for Retirement . Attend a pre-retirement presentation to learn about the retirement … to request specific information or schedule a pre-retirement consultation . Subscribe to our blog, New York …
https://www.osc.ny.gov/retirement/publications/1517/stay-informedOvertime Limits for Tier 6
… Overview For members of Tier 6, New York State Retirement and Social … from overtime pay above the limit. Overtime limits differ for the Employees’ Retirement System (ERS) and the Police and … on the Consumer Price Index. Refer to the table below for your annual limit. Calendar Year Overtime Limit 2025 …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6Town of Ripley – Town Clerk Collections (2024M-139)
… Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported all collections in a timely and accurate manner. Key Findings The Clerk did not always record, deposit, remit and report all collections in a timely and accurate manner. … Town ClerkTax Collector Clerk recorded deposited remitted and reported all collections in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Town of Perth – Conflict of Interest (2024M-142)
… New York State General Municipal Law (GML) Article 18 and the Town’s Code of Ethics. The prohibited interest … the Board member’s business repaired a Town dump-truck and was paid $13,183 for the repair. The Board member with … conflict of interest, the Town Supervisor (Supervisor), and another Board member approved the $13,183 payment. …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Housing Assistance – Federal Funding and New York
… U.S. Department of Housing and Urban Development (HUD). In 2024, there were 1 million New Yorkers benefitting from … subsidies totaled $10.1 billion for these households in 2024. This funding does not go through the State’s budget; … income. Major Federal Housing Assistance Programs, 2024 Program Subsidized Units Residents Average Monthly Hud …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceHammondsport Central School District – Multiyear Planning (2024M-54)
… effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory … include: the maximum funding goal or annual contributions for each reserve; gains or losses on the sale of investments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… officials calculated PILOT billings for nine wind and solar energy projects, totaling $971,547. We reviewed the …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Village of Addison – Board Oversight (2024M-8)
… the budget, investigate budget and revenue anomalies reported by the outside accountant, perform an effective … environment that enabled the former Clerk-Treasurer to abuse her position for personal gain. As a result of the … corrective action. 1 The former Clerk-Treasurer resigned on March 1, 2023. …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8DiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… comptroller for the Division of Local Government and School Accountability. Auerbach will head the division … for monitoring the finances of local governments and school districts. He will manage auditing and budget reviews, … comptroller for the Division of Local Government and School Accountability …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionDiNapoli: Tax Cap Nears Two Percent for 2018
… capped at 1.84 percent for the 2018 fiscal year, according to State Comptroller Thomas P. DiNapoli. This figure affects … 10 villages. "After two years of tax growth being limited to less than one percent, inflation has crept up resulting in … rising fixed costs and limited budget options. I continue to urge local officials to exercise caution when crafting …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local governments and school districts can levy. The following are some of the State Comptroller’s responsibilities under the Chapter 97 …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerContinuity of Operations Planning
… of State agencies’ continuity of operations planning for major unexpected events. Our audit scope included the … Security and Emergency Services (Division) is responsible for coordinating emergency management planning efforts in New … which each State agency is required to have in place for each of its facilities, and has developed a series of …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… work is performed in accordance with contracts prior to payment and reporting any variances to the Board in a timely …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… Purpose of Audit The purpose of our audit was to review administrative compensation, purchasing and … more than $14.6 million in restricted funds that should have been returned to component districts. The Board has not adopted a written …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationWayne County – Financial Management (2012M-249)
… determination of a reasonable level of unexpended surplus funds to be maintained, as well as to address the accumulation of and use of moneys in reserve funds. Review all reserves annually and determine if the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249DiNapoli: Former Wallkill Fire District Chair Pleads Guilty in $240,000 Theft
… as early as 2010, laundering the money through his wife’s account through 2013, the joint investigation and audit …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-wallkill-fire-district-chair-pleads-guilty-240000-theftA Message From Comptroller Thomas P. DiNapoli – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 A Message from Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/retirement/publications/1522/message-comptroller-thomas-p-dinapoliCoordinated Plan For ERS Tier 3 and 4 Members – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1522Additional Service Credit for Sick Leave (Section 41[j]) – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for ERS Tier 5 members under Article 15 Additional Service Credit for Sick Leave Section 41j
https://www.osc.ny.gov/retirement/publications/1523/additional-service-credit-sick-leave-section-41jCredit for Previous Public Employment or Military Service – Coordinated Plan For ERS Tier 5 Members
… under Article 15 Credit for Previous Public Employment or Military Service …
https://www.osc.ny.gov/retirement/publications/1523/credit-previous-public-employment-or-military-service