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Report of the Actuary - 2023
Report of the Actuary - Summary of Valuation of Assets, Liabilities, and System Membership for Fiscal Year Beginning April 1, 2023 Valuation and for Fiscal Year Ending March 31, 2025 Billing
https://www.osc.ny.gov/files/retirement/resources/pdf/actuary-report-2023.pdfThe Securities Industry in New York City, October 2023
The securities industry saw record performance in 2020 and 2021, facilitated by lower borrowing costs and increased liquidity resulting partly from the federal government’s policy response to the pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2024.pdfInventory Controls
To determine whether the Office of Information Technology Services has adequate controls to ensure the accuracy and completeness of inventory records, accountability for inventory transactions, and safeguarding of inventory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s17.pdfReport of the Actuary - 2024
Report of the Actuary - Summary of Valuation of Assets, Liabilities, and System Membership for Fiscal Year Beginning April 1, 2024 Valuation and for Fiscal Year Ending March 31, 2026 Billing
https://www.osc.ny.gov/files/retirement/resources/pdf/actuary-report-2024.pdfMount Vernon City School District – Procurement of Natural Gas (2019M-91)
Determine whether the Mount Vernon City School District (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of District taxpayers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mount-vernon-2019-91.pdfVillage of Clayton – Claims Auditing (2021M-81)
Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims prior to payment and ensured written quotes were obtained for purchases and public works contracts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/clayton-2021-81.pdfOversight of Contract Expenditures of Palladia, Inc. (2020-S-5)
To determine whether the Office of Addiction Services and Supports (OASAS) is effectively monitoring its contract with Palladia, Inc. to ensure reimbursed claims are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s5.pdfVillage of Head of the Harbor – Justice Court Operations (2020M-110)
Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight to ensure receipts were collected, deposited, recorded and remitted in an accurate and timely manner.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/head-of-the-harbor-justice-court-2020-110.pdfTown of Horseheads – Information Technology (2025M-109)
Did Town of Horseheads (Town) officials adequately manage network and local user accounts, develop an information technology (IT) contingency plan, and provide adequate IT security awareness training to staff?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/horseheads-town-2025-109.pdfCUNY Bulletin No. CU-709
… Affected Employees CUNY employees in the International Alliance of Theatrical Stage Employees (IATSE) in Bargaining … Comptroller of the City of New York and the International Alliance of Theatrical Stage Employees Union (IATSE), Local … 2020 Retroactive 2% Pay Rate Increases for International Alliance of Theatrical Stage Employees (IATSE) may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-709-cuny-2020-retroactive-2-pay-rate-increases-internationalUnified Court System Bulletin No. UCS-248
… by other UCS bargaining units. Effective Date(s) The April 1, 2017 Senior Officer Series Differential (SOS) retroactive … than 04/06/17, the agency must submit a Data Change/COR (Cor History) transaction on the Job Request page, asking … For eligible employees who have worked in more than one (1) agency since the effective date of the SOS (Senior Officer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-248-retroactive-adjustment-senior-officer-series-differential-sosState Agencies Bulletin No. 2004
State Agencies Bulletin No 2004
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2004-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleOpinion 89-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Construction Contracts -- (propriety of … Whether a conflict of interest exists involving a fire district contract …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Opinion 99-16
… custodial bank will be indemnified for costs, expenses, damages, liabilities or claims that do not arise out from the … to hold it harmless against any and all costs, expenses, damages, liabilities or claims, including reasonable fees and … under this Agreement, except those costs, expenses, damages, liabilities or claims arising out of the negligence …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Opinion 88-6
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement … of the compensation paid to each participating employee during any year in which the employee performs 1,000 hours of … of service. A participating employee is fully vested at all times and is eligible to receive benefits at the "normal …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 99-9
… on those who seek CLE credit, in addition to fees payable by others who attend the same course. Such additional tuition … whether a city may pay for the cost of tuition incurred by the city's corporation counsel for attending a municipal … attend a "conference". The authorization generally must be by resolution adopted prior to the attendance (General …
https://www.osc.ny.gov/legal-opinions/opinion-99-9State Agencies Bulletin No. 648-A
… Trainees who are in Department 10410 are not eligible for this Cash Advance Payment Background Pursuant to Chapter … and Police Benevolent Association (NYSCOPBA) and provides for salary increases and other payments for those employees covered by the award. Due to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/648-cash-advance-payment-eligible-employees-represented-nyscopba-bu01State Agencies Bulletin No. 327-A
… to the NYS Health Care Spending Account for qualified, un- reimbursed medical expenses. For additional information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/327-2002-productivity-gain-program-lump-sum-payments-employees-representedState Agencies Bulletin No. 1471
… Purpose To inform agencies of OSC’s automatic processing of the repayment of NYSCOPBA Bargaining Unit 01 DRP … To inform agencies of OSCs automatic processing of the repayment of NYSCOPBA Bargaining Unit 01 DRP reductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1471-repayment-new-york-state-correctional-officers-police-benevolentOpinion 97-2
… in a municipal cooperative health benefit plan for Part B Medicare premiums paid by the former school board member. … school district's local health insurance plan for Part B Medicare insurance premiums paid by the former school board … school board member becomes eligible to purchase Part B Medicare insurance, he or she loses coverage for amounts that …
https://www.osc.ny.gov/legal-opinions/opinion-97-2