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State Agencies Bulletin No. 2301
… Purpose: The purpose of this bulletin is to notify agencies that the pensionable overtime (OT) earnings limit for Tier 6 … The purpose of this bulletin is to notify agencies that the pensionable overtime OT earnings limit for Tier 6 members …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2301-2025-tier-6-overtime-limit-new-york-city-retirement-systemsGolden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… fire stations and is building a new fire station that is near completion. The Company’s revenue for the 2011 fiscal … building project, it cannot be assured it obtained the best price. Furthermore the Company’s plan to repay the debt …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialSection 8 Housing Choice Vouchers – Federal Funding and New York
… The Section 8 Housing Choice Voucher (HCV) program (Assistance … was created by the Housing and Community Development Act of 1978 and is administered by the United States Department … The Section 8 Housing Choice Voucher HCV program Assistance … 14871 was created by the Housing and Community Development Act of 1978 and is administered by the United States …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersState Agencies Bulletin No. 2218
… Purpose: The purpose of this bulletin is to provide agencies with instructions for processing the 2023-2024 Firearms Training and Safety Incentive Program … The purpose of this bulletin is to provide agencies with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2218-2023-2024-public-employees-federation-pef-firearms-training-and-safetyTrash Can Free Stations Pilot Program
… collection for Transit’s 468 subway stations throughout Brooklyn, the Bronx, Manhattan and Queens. Trash collected is … of rodents.” Transit began the pilot at two stations, 8th Street on the “R” line and Flushing-Main Street on the number “7” line (Phase I). Subsequently, SEO …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programState Agencies Bulletin No. 2432
… the applicable catch-up contribution limit. Pursuant to IRS IR-2025-67, released on November 13, 2025, this catch-up … contribution limit was increased to $11,250.00 for 2026. Beginning January 1, 2026, Section 603 of the SECURE 2.0 Act requires that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2432-403b-and-457-plan-contribution-changes-resulting-federal-secure-20-actXI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… maintenance procurements in the New York State Contract Reporter (Contract Reporter). If the agency is seeking a waiver from advertising in the Contract Reporter, OSC must approve the exemption before the contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsCrown Point Fire District – Board Oversight (2024M-29)
… District’s financial operations are adequately accounted for and reported. For the 24 months reviewed, the Board did not receive … Treasurer’s reports of collection and disbursement details for three months; cash balances for two months; and bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Port Ewen Fire District – Financial Management (2024M-157)
… complete report – pdf] Audit Objective Determine whether the Port Ewen Fire District’s (District) Board of Fire Commissioners (Board) properly managed the District’s financial operations. Key Findings The Board and officials did not properly manage District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157State Agencies Bulletin No. 2419.1
… payroll changes due to the May 2026 implementation of NYSLRS enhanced reporting and to reinforce the importance of … information into PayServ. Affected Employees: All NYSLRS reportable employees and New York State employees who … Background: OSC’s Bureau of State Payroll Services and NYSLRS have collaborated to provide enhanced reporting of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24191-enhanced-payroll-reporting-new-york-state-and-local-retirement-systemBorder City Fire District – Board Oversight (2024M-137)
… complete report – pdf] Audit Objective Determine whether the Border City Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137XI.12.C Surety Takeovers – XI. Procurement and Contract Management
… works contracts may include provisions that require a surety to complete or arrange for completing the contract … default. In the event of a contractor default and surety takeover of a contract, as determined through … under the contract to be appropriately directed to the surety. Through the process documented below, OSC will update …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversCollection of Electronic Waste Fees
… Conservation (Department) properly collects all fees and surcharges due to the Environmental Protection Fund … with the New York State Electronic Equipment Recycling and Reuse Act (Act). This audit covers the period January 1, … to divert electronic waste (e-waste) from landfills and waste combustion facilities and keep toxins such as lead, …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesGreat River Fire District – Treasurer Reports (2025M-125)
… a board of fire commissioners with adequate reports for informed decision-making, legal compliance and … Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this … 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125Opinion 92-3
… and intentionally violates this provision may be fined, suspended or removed from office or employment in the manner … chairman to repay the loan in question. February 11, 1992 Michael G. Walsh, Esq., Town Attorney Town of Southampton …
https://www.osc.ny.gov/legal-opinions/opinion-92-3City of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… report - pdf] Audit Objective Determine whether the City of Cohoes Industrial Development Agency (CCIDA) complied with … were submitted in a timely manner. Annual assessments of progress toward achieving project goals were performed. … submitted in a timely manner. Annually assess the progress of projects toward achieving project goals. CCIDA officials …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislativeNYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… of 11 state and local Comptrollers and Treasurers is calling on the Environmental Protection Agency (EPA) to … The full text of the comments they filed to the EPA is here . "The movement to a lower carbon economy is already underway and nations around the world have set …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerDiNapoli: Village of Waverly Recreation Director Pleads Guilty to Altering and Destroying Village Records
… involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-village-waverly-recreation-director-pleads-guilty-altering-and-destroying-village-recordsMonitoring of Select Programs
… is to improve access to, and availability of, non-medical support services for older individuals to maximize their … on Aging in New York at the 2020-21 New York State Joint Legislative Budget Hearing on Human Services, the 59 … conclusions. Key Recommendations Maintain documentation to support the allocation of Unmet Need funds among the AAAs and …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsNew York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… New York State Comptroller Thomas P. DiNapoli issued the following statement today after giving remarks at the New York City Financial Control Board: “Federal relief … and higher revenues in City Fiscal Year (FY) 2022 allowed the city to build reserves and other budgetary cushion, but …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-finances