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State Agencies Bulletin No. 1793
… of this bulletin is to provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due … who are members of the VDC are affected. Background On March 16, 2012, the Governor signed legislation creating … required the employee contribution rate to be based on the employee’s annual wage. Once a Tier 6 member has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1793-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcTaberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… [read complete report – pdf] Audit Objective Did the Taberg Volunteer Fire Company (Company) Board of … Period January 1, 2024 – August 26, 2025 Understanding the Audit Area A fire company treasurer must maintain … legal compliance and accountability, and to help reduce the risk of theft, waste and abuse of fire company resources. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/08/taberg-volunteer-fire-company-inc-financial-activities-2026m-6Village of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit Period March … the Audit Area The Village provides municipal electric utility services to Village residential and commercial … The Board should provide adequate oversight of electric utility services billing and collections to ensure financial …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5Rushville Hose Company, Inc. – Financial Oversight (2026M-16)
… [read complete report – pdf] Audit Objective Did the Rushville Hose Company, Inc. (Company) Board of Trustees … Period January 1, 2024 – January 5, 2026 Understanding the Audit Area The Board and membership must provide adequate oversight of … Did the Rushville Hose Company Inc Company Board of Trustees …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16Determining the Ex-spouse's Share – Divorce and Your Benefits
… to New York State law, pension benefits earned during a marriage are marital assets subject to equitable distribution in the … NYSLRS does not require use of this formula. There are other ways to distribute pension benefits. Other … NYSLRS pensions are considered marital property and may be divided when a …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareState Comptroller DiNapoli Releases Municipal Audits
… for the outstanding host fees and $41,063 for interest. Theresa Fire District – Audit Follow-Up (Jefferson County) The review examined Theresa Fire District’s progress in implementing …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-audits-0Sayville Fire District – Claims Audit (2026M-18)
… Board approved claims that included sales taxes totaling $808. Also, claims totaling $277 were paid to purchase …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/03/sayville-fire-district-claims-audit-2026m-18DiNapoli: New York City Projects Surplus in 2017 Despite Slower Tax Collections
… the size of the out-year budget gaps. To his credit, Mayor de Blasio has prudently maintained the city’s reserves at …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-city-projects-surplus-2017-despite-slower-tax-collectionsDiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… base salary increased to $210,000 per year, which is equal to 26 biweekly payments of about $8,077. However, … which are often called at a time or place where the public is less likely to be able to attend. The reason for calling … recommendations and the response from district officials is included in the final audit report. For a copy, visit: …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtOpinion 89-56
… law or pursuant to a collective bargaining agreement, for cash incentive payments to employees who identify health … a self-insured health insurance plan. As an incentive for employees to help identify charges made by health care … v Beame , 32 NY2d 126, 343 NYS2d 346; AFSCME v City of Plattsburgh , 72 Misc 2d 744, 340 NYS2d 18; Opn No. 85-44, …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Opinion 92-48
… corporation, fire district or school district which sells a capital improvement financed by the issuance of … corporation, fire district or school district which sells a capital improvement financed by the issuance of …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 93-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of public works is entitled to the salary fixed for the office of the principal when acting in the case of a vacancy in the office of the principal. You ask whether 17 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-93-1New York’s Economy and Finances in the COVID-19 Era
… and Health Services -167.0 -7.7% $54,638 Government -98.4 -6.6% $71,389 Other Services -71.2 -16.8% $43,413 … 25. Among other factors contributing to that balance are $4.5 billion in proceeds from short-term borrowing that is … Budget: Budgeting in a Time of Crisis Subscribe for Latest News and Updates …
https://www.osc.ny.gov/reports/covid-19-september-30-2020Unified Court System Bulletin No. UCS-307
… Purpose: The purpose of this bulletin is to provide agencies with instructions for manual payment … consistent with prior practice, when a CSEA Agreement is reached, the negotiated changes detailed in the Labor … for the April 2022 UCS SLED payment provided the employee: Is in a Security Series title on 04/01/2022; and Has served …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-lawState Agencies Bulletin No. 1130
… submission to SFS. The file contains an accounting charge line for each Position Pool and SFS account code combination … display as ‘P’ (Posted). The M161 will also display a 399 line with a Document Type of ‘B’ , Disbursement Source of … 5-16) will identify the Cost Center charged by Payroll. On line agencies can review the NYAP0525 - Payroll Disbursement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1130-payroll-processing-during-sfs-full-dress-rehearsalState Comptroller DiNapoli Releases Audits
… Program (2016-S-39) OCFS has some appropriate controls to limit program contract spending, including a maximum cost … by the $1,375 maximum per child. OCFS reimbursements to program providers did not exceed the maximum contract … control weaknesses that CUNY and BMCC officials needed to improve related to the use of bank accounts. In a …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsDiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… Local Workforce Development Boards (LWDBs) and 95 One-Stop Career Centers, offers WFD programs and services to address … availability, and the number of potential users per career center as potential barriers to accessing WFD programs … Twenty-four of the state’s rural counties have just one career center, and two counties – Greene and Hamilton – have …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationDiNapoli: NYC Transportation and Warehousing Sector Fares Better Than Other Sectors in Recovery Amid Shift to E-Commerce
… jobs in that time. The sector recovered most jobs in 2021, and it is expected to fully recover its COVID-19 … and warehousing sector in New York City: air, and transit and ground passenger travel. However, as the pandemic … 2021, as domestic travel continues to rebound strongly. Transit and ground passenger transportation was also …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-nyc-transportation-and-warehousing-sector-fares-better-other-sectors-recovery-amid-shift-eOpinion 98-3
… CONFLICTS OF INTEREST -- Appointment to Office (of town supervisor's business partner) -- Contracts (appointment to … LAW, §§800(2), 805-a: The appointment of the town supervisor's business partner to the office of town … constitute a prohibited conflict of interest. However, the supervisor and comptroller would have a prohibited interest …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Oversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… Services (APS) providers have sufficient staffing and case management practices to implement APS requirements and … caseloads may have limited time to thoroughly assess each case, which could result in incomplete assessments or delayed … such as requiring providers to develop a PIP to address case management or staffing shortages, as required. While …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-human