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Service Retirement Benefits – Special 20- and 25-Year Plans
… What is the pension benefit calculation for Section 383-e? Members … 20, up to a maximum of 62% of their FAE. Section 383-e is a 20-year plan, for Tier 5 and 6 members only . What is the pension benefit calculation for Section 383-f? …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsOpinion 98 - 19
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment (referendum … Purchase Contracts (referendum requirement for in fire district) REFERENDUM -- Mandatory (need for in fire district for installment purchase contract) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-98-19DiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… New York's water systems may require nearly $40 billion in repairs and improvements over the next two decades, according to a report issued today by … New Yorks water systems may require nearly $40 billion in repairs and improvements over the next two decades …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingAwarding and Oversight of Statewide Interoperable Communications Grants
… Purpose To determine if the Division of Homeland Security and Emergency Services … to entities that met eligibility requirements and if the Division provided adequate oversight of the Statewide Interoperable Communications Grant awards to … To determine if the Division of Homeland Security and Emergency Services …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsCompliance With Freedom of Information Law Requirements
… of Transportation (DOT) has policies, procedures, and processes in place to fulfill its responsibilities under the Freedom of Information Law (FOIL), and if DOT is in compliance with its responsibilities under … by DOT for the period January 2018 through July 2021 and FOIL appeals received by DOT for the period January 2018 …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… approximately 250,000 applicants statewide. New York City’s residents received most of the funding (81.2%), followed by … billion for the ERAP program, a quarter of which went to Brooklyn, the most for any county in the state. The funds … assistance for rent, energy or utility bills, and food assistance. Demand for existing public assistance …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… Units A Bulkload Business Unit voucher has one Invoice Line, which only contains the invoice amount. Business Units … Invoice Descriptions (i.e., “pens” in the first Invoice Line, “pencils” in the second) with the Comments field left … in the SFS and is limited to 140 characters. Distribution Line Field SECTION OVERVIEW AND POLICIES Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsDiNapoli Op-Ed in City & State: NY ABLE Celebrates Seven Year Anniversary
… DiNapoli on Saturday (10/12) on the the importance of the NY ABLE program and efforts by his office to increase access … A Better Life Experience savings program, better known as NY ABLE. The program helps individuals with disabilities to … are generally limited to $2,000 in assets. The NY ABLE program accounts allow eligible individuals with …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-op-ed-city-state-ny-able-celebrates-seven-year-anniversaryIX.6.D HHS Payment Management System – IX. Federal Grants
… and federal statutory requirements. These changes do not impact the standard reporting requirements and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemState Comptroller DiNapoli Releases Audits
… and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up) (2015-F-24) An initial audit issued in … Medicaid claims that were submitted by the six affiliated dentists. The affiliated dentists created false entries in medical records to support …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… government audits were issued. Town of Lockport – Fuel Inventory (Niagara County) The superintendent did not … occur and go undetected. The superintendent also did not update the sale price of millings in accordance with the … town clerk/tax collector did not properly record, deposit, report and remit collections and misappropriated more than …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-177
… Purpose To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the State Comptroller’s (OSC) approach to update … To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the State Comptrollers OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actCUNY Bulletin No. CU-421
… Paid Leave, or Leave employees who had a FICA status of “ER FICA Exmpt”. The effective date of the change will be … Agencies will no longer have the FICA status option of “ER FICA Exmpt” available in PayServ, as the code will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actWilliamsville Central School District – Financial Management (2016M-274)
… audit was to review the District’s financial management for the period July 1, 2012 through June 3, 2016. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $178.2 … insurance reserve has been used for self-insurance for dental and other claims, which is not an appropriate use of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
Oswego City School District Financial Management and Nonresident Foster Student Tuition 2016M224
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… audit was to evaluate the District's financial condition and selected employee reimbursement payments for the period … one school with approximately 200 special needs students and provides transportation, health and welfare services and textbooks to approximately 11,400 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedBelfast Central School District – Procurement (2016M-317)
… Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the policy or require District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Liberty Central School District – Budget Review (B4-14-6)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … Background The Liberty Central School District, located in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s general and food service funds as of June …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Buffalo City School District – Special Education and Grant Administration (2017M-73)
… July 1, 2014 through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an … Buffalo City School District Special Education and Grant …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… Purpose of Audit The purpose of our audit was to determine if Village officials adequately … 1, 2015 through August 16, 2016. Background The Village of Walton is located in the Town of Walton in Delaware County … Village of Walton BioDigester Capital Plan 2016M378 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378