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State Agencies Bulletin No. 1799
… or in some instances, garnishments no longer being taken for employees due to new minimum wage rates affecting the general deduction rules for calculating new and existing writs of garnishments … is the lesser of 25% of the employee’s disposable earnings for the week or the amount by which the employee’s disposable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1799-update-general-deduction-rules-writs-garnishments-and-new-york-stateOpinion 90-56
… school district, by resolution, may provide prospectively for full or partially paid leaves of absence to school … period after they have received their full compensation for the maximum period under Military Law, §242(5), until … period after they have received their full compensation for the maximum period required by Military Law, §242(5) …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Opinion 95-7
… by a separate board of commissioners is a district for purposes of article 5-G of the General Municipal Law. The … corporations and districts to enter into agreements for the performance among themselves or one for the other of their respective functions, powers or duties …
https://www.osc.ny.gov/legal-opinions/opinion-95-7New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is … provides figures on average balances and delinquency rates for student loan borrowers in New York and other states. … and other federal benefits, among other relief measures for borrowers. Executive action extended these emergency …
https://www.osc.ny.gov/reports/covid-19-january-7-2021State Comptroller DiNapoli Releases Audits
… of Health – Medicaid Program – Excessive Payments for Durable Medical Equipment Rentals (2021-S-36) Medicaid … necessary durable medical equipment (DME) – wheelchairs, for example – as a benefit of the program. Some DME items are … certain other DME, such as oxygen equipment, is available for continuous (i.e., uncapped) rental only. Auditors …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… (i.e., regional food banks, food pantries, soup kitchens) for distribution to people experiencing food insecurity. A … serving approximately 367,500 students. During the 2023-24 academic year, 39,740 students self-reported a disability at … in August 2023, found that a sample of campuses provided academic accommodations, outreach and training to students …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsDiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… it will need significant amounts of new funding, including replacement of the $15 billion that congestion pricing was … $55.2 billion in costs for state of good repair and normal replacement projects. The MTA’s aging train cars and buses … 1,100 subway cars that will exceed their 40-year useful service life between 2024 and 2027, and another 625 that will …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosDiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… property and economy. While New York is investing to reduce those impacts through the Clean Water, Clean Air … back funds and leave states and communities vulnerable to extreme weather and flooding. Since 1998, federal assistance to New York provided for declared disasters and emergencies …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyOverview – State Police Plan
… is based on your years of credited service and your final average earnings (FAE). For members in Tiers 2 and 5, your FAE is the average of your highest three consecutive years of earnings. …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewNew York State Comptroller DiNapoli Statement on Win at SEC
… clearance from the Securities and Exchange Commission (SEC) to block DiNapoli’s proposal from a shareholders' vote at its annual meeting. Today, the SEC rejected that request. “This is a major victory for … itself for the transition to a low carbon economy." The SEC’s full opinion can be read here: …
https://www.osc.ny.gov/press/releases/2016/03/new-york-state-comptroller-dinapoli-statement-win-secEDSS - Create Users and Assign Roles
… Your User ID and password is intended strictly for individual use. Never allow other users to log into the … role. To make a user an authorizer, select the box for “Government Authorizer” on the “Add User” page. Assigning … EDSS Submitter - Submit Information and documents to OSC for review. EDSS Submitter Contract - Allows a user to submit …
https://www.osc.ny.gov/state-agencies/contracts/edss-create-users-and-assign-rolesAbout NYSLRS
… retirement systems in the world, administering benefits for more than 1.2 million members, retirees and … and Fire Retirement System (PFRS), which provides benefits for police officers and firefighters of participating public … members, retirees and beneficiaries and is responsible for ensuring the different benefit programs offered by NYSLRS …
https://www.osc.ny.gov/retirement/about-nyslrsRetirement Estimates – Divorce and Your Benefits
… The court may ask for the present or accrued value of the benefits due to a … State Street Mail Drop 6-2 Albany, NY 12244-0001 Estimates for members considering retirement will include equitable … estimates which are highly speculative in nature (for example, those which project benefits to some future …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… that referees did not always properly report and account for foreclosure funds. Referees deposited surplus funds late … of the 10 sales sampled and the Reports of Sale were late for two of these 10 sales. Reports of Sale for 9 of the 10 sampled foreclosures with surplus deposits …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… permissions, and the Assistant Superintendent for Business and Operations had excessive administrative … of financial transactions. Officials paid BOCES $539,644 for IT services in 2020-21 without defining roles and responsibilities for services. As a result, the roles and responsibilities of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareFinger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… Board properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the loan proceeds were used to further the Corporation’s mission. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… Services (BOCES) officials properly planned and budgeted for capital expenditures. Key Findings BOCES officials did not properly plan or budget for capital expenditures. Between 2018-19 and 2020-21, officials budgeted $916,304 for building repairs. However, building repairs and …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mRed Creek Central School District – Financial Condition (2016M-365)
… audit was to examine the District’s financial condition for the period July 1, 2012 through June 9, 2016. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year total approximately $20.8 million. Key Findings For fiscal years 2013-14 through 2015-16, 71 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365York Central School District – Online Banking (2016M-295)
… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … officials were not aware of any agreements regarding online banking. District officials did not develop written procedures for online banking activities. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Olean City School District – Financial Management (2016M-210)
… District’s financial management and budgeting practices for the period July 1, 2012 through June 7, 2016. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $38.9 … fund balance was not needed in the annual budgets for the past three years because District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210