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Cost-Saving Ideas: Overtime Planning and Management
… Reducing the cost of employee salaries and benefits by even a small percentage can result in significant savings. Employee salaries and benefits, including pension benefits, are large expenses for … New York's local governments and school districts. These costs represent nearly 57 percent of annual budget …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementComptroller DiNapoli Releases Municipal Audits
… debit withdrawals ($67,303) and check payments ($78,441) to questionable businesses in which there was no evidence … the benefit of private parties. Typically, a town would need a leasehold interest, or at least a license for town … 58 out of 765 (8 percent) agricultural, veterans and senior citizen exemptions, totaling $2.9 million, on …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsTown of Bethlehem – Information Technology (2025M-25)
… use the IT systems for Internet access, email, receiving online payments and to maintain various records, such as … for personal use, such as news and advertising, personal online banking and finances, entertainment and travel, … use the IT systems for Internet access email receiving online payments and to maintain various records such as …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25CUNY Bulletin No. CU-289
… with a title of Staff Nurse, Staff Nurse (hourly) or Nurse Practitioner Background Pursuant to the 2003-2007 Memorandum … Actions General Salary Increases Staff Nurse and Nurse Practitioner – Annual Submit a Job Request with the action of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-289-retroactive-cuny-salary-and-other-increases-employeesMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… in subsidiary revenue account code 3505 - Multi-Modal Program and expenditures will be classified by functional … assets and recognize revenue using account 3505. Program Information The following overview is based on … authorized a four-year $350 million Multi-Modal Program. The Multi-Modal Program provides reimbursements for …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programOpinion 88-71
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views …
https://www.osc.ny.gov/legal-opinions/opinion-88-71DiNapoli Releases 2025 Fiscal Stress Scores for Villages and Some Cities
… filing deadline. Over 386,000 New Yorkers reside in these municipalities. Notably, three villages did not file in time … In September, his office will release scores for municipalities with a calendar-year fiscal year, which … includes counties, towns, most cities and a few villages. List of Villages and Cities in Fiscal Stress Municipalities …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-releases-2025-fiscal-stress-scores-villages-and-some-citiesEDSS - Contract Reporter Exemption Request Help
… about these terms, please see the Glossary of Terms . If my original contract was or will not be submitted … through EDSS. What if there is no cost associated with my CRER, or if the cost is unknown at this time? This field … at this time. What if I do not yet know the Vendor ID for my CRER? Leave the Vendor ID field blank. What if my CRER …
https://www.osc.ny.gov/state-agencies/contracts/edss-contract-reporter-exemption-request-helpXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… for correcting payments processed against the wrong purchase order when funds are still active. Paying against the wrong purchase order will impact the available purchase order balances for the two purchase orders affected. … for correcting payments processed against the wrong purchase order when funds are still active …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderReal Estate Portfolio
… the New York Power Authority has accounted for all of its real estate holdings, determined the need to either hold or … not update the information systems used to account for its real estate inventory timely. In addition, NYPA has not been … of real property. NYPA does not regularly review its real estate portfolio to identify properties it no longer …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioCity of Ogdensburg – Budget Review (B3-16-20)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2017 fiscal year are … for the City to borrow for operating expenses, as offered in one preliminary budget option. The budget option with the … of our review, the City Council adopted a resolution on November 28, 2016 to amend the 2017 preliminary budget. …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Life Changes: What If I Work After Retirement?
… or concerns, please contact us . As always, my staff and I are here to help. Sincerely, Thomas P. DiNapoli State … differ depending on: The type of retirement benefit you are receiving (service or disability); The employer you will … So, you do not need prior approval, and your earnings are unlimited, if you: Work for a private employer; Work for …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementCost-Saving Ideas: Managing Your Travel and Conference Expenses
… municipal employees travel on business, such as to attend conferences and training classes, generally you may only … arising, such as: Failing to get required approvals for conferences Purchasing alcoholic beverages with taxpayer … You can find these guidelines on the General Services Administration website . Lodging rates and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesOpinion 89-22
… at an intersection of a town highway and a county road located outside a village, the town has a responsibility … within a town, between (1) a town highway and a county road and (2) two county roads. You also ask whether a town is … of villages, on or at specified entrances to any county road or town highway designated by the town board a "through …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Tier Status – Career Plan
… When you join the Retirement System, you are assigned to a tier depending … July 1, 2009 through January 8, 2010 and did not elect to be covered by Article 22 (i.e., did not opt into Tier 5), …
https://www.osc.ny.gov/retirement/publications/1642/tier-statusTier Status – New Career Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June 30, 2009 Tier 3 July 1, … New Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375h and …
https://www.osc.ny.gov/retirement/publications/1515/tier-statusTier Status – Non-Contributory Plan with Guaranteed Benefits
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June 30, 2009 Tier 3 July 1, 2009 through January 8, 2010* Tier 5 January 9, …
https://www.osc.ny.gov/retirement/publications/1513/tier-statusTier Status – Police and Fire Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June 30, 2009 Tier 3 July 1, 2009 through January 8, 2010* Tier 5 January 9, …
https://www.osc.ny.gov/retirement/publications/1512/tier-statusTier Status – Regional State Park Police Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June 30, 2009 Tier 3 July 1, … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers …
https://www.osc.ny.gov/retirement/publications/1867/tier-statusTier Status – Basic Plan with Increased-Take-Home-Pay (ITHP)
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June 30, 2009 Tier 3 July 1, … Basic Plan with Increased TakeHome Pay information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 370a …
https://www.osc.ny.gov/retirement/publications/1511/tier-status