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Adjustments – Enhanced Reporting
… Learn how to file adjustments to earnings and days worked and how to make adjustments for certain retroactive service credit …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/adjustmentsVillage of Gowanda - Sewer Financial Operations (2019M-199)
… contractual revenues annually and revise them, as needed, to generate sufficient revenues to cover expenditures. Develop an equitable basis for shared … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Capital – 2021 Financial Condition Report
… A robust, efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its ability to attract and retain business. Capital assets include not only highways and bridges, but …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalTown of Greene – Justice Court Operations (2021M-95)
… of Greene (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Key … Findings The Town Justices (Justices) properly accounted for, reported and disbursed the fines and fees that we … Town of Greene Town Justice Court Court properly accounted for deposited disbursed and reported fines and fees …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Capital – 2022 Financial Condition Report
Capital assets include not only highways and bridges but also facilities for education government health housing environmental conservation and recreation
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalVillage of Suffern – Budget Review (B21-6-2)
… sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local … in the tentative budget are reasonable. However, we estimate the total 2021-22 collections for sewer rent revenue …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2State Comptroller DiNapoli Releases Municipal Audits
… did not establish comprehensive leave benefit policies and procedures. Officials also did not accurately maintain … 31, 2019 in the general and highway funds and water district were excessive, ranging from 89 percent to 536 … potentially face shortfalls based on revenue estimates for sales and use tax. Town of Palermo – Procurement and Fuel …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1City of Yonkers - Budget Review (B23-6-6)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2024-25 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/yonkers-city-b24-6-6.pdfCity of Yonkers - Budget Review (B21-6-7)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/yonkers-budget-review-b21-6-7.pdfRockland County – Budget Review (B21-6-12)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget for the 2022 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rockland-county-budget-review-b21-6-12.pdfTown of East Hampton - Budget Review (B21-7-11)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget for the 2022 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-hampton-budget-review-b21-7-11.pdfCity of Troy – Budget Review (B21-5-10)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/troy-budget-review-b21-5-10.pdfNew York City Contract Spending Trends
New York City spent $22.7 billion on expense contracts in FY 2023 excluding contracts for COVID-19 and asylum seekers. This compares to $10.6 billion in FY 2010.
https://www.osc.ny.gov/files/reports/pdf/report-10-2025.pdfCVS Caremark: Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service (2023-S-42)
To determine if CVS Caremark appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s42.pdfTown of Varick – Water and Sewer Operations (2021M-46)
… of Varick (Town) officials effectively managed the water and sewer districts’ financial operations. Key Findings Town … did not effectively manage most aspects of the water and sewer districts’ financial operations. Officials did not: … and vendor contracts. Develop a fair and equitable method for allocating costs among the districts. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46Proposed Regulations
Proposed regulations by the Office of the New York State Comptroller
https://www.osc.ny.gov/legislation/proposed-regulationsAccidental Death Benefit – New Career Plan for ERS Tier 1 Members
… … New Career Plan information for ERS Tier 1 members covered by Sections 75h and 75i Accidental Death Benefit …
https://www.osc.ny.gov/retirement/publications/1504/accidental-death-benefitOrdinary Death Benefit – New Career Plan for ERS Tier 1 Members
… … New Career Plan information for ERS Tier 1 members covered by Sections 75h and 75i Ordinary Death Benefit …
https://www.osc.ny.gov/retirement/publications/1504/ordinary-death-benefitLeaves of Absence – New Career Plan for ERS Tier 1 Members
… … New Career Plan information for ERS Tier 1 members covered by Sections 75h and 75i Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1504/leaves-absenceEnding Your Membership – New Career Plan for ERS Tier 1 Members
… … New Career Plan information for ERS Tier 1 members covered by Sections 75h and 75i Ending Your Membership …
https://www.osc.ny.gov/retirement/publications/1504/ending-your-membership