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Pension Payment Option Election – Divorce and Your Benefits
… ex-spouse should the member die before them. Generally, this is one of the joint allowance options. The parties … of the pension benefit should the member die before them. This pension payment option is called the Special Joint …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionComptroller DiNapoli Releases Municipal Audits
… property and chargebacks to other local governments. If this revenue is not realized, officials will either have to …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Lehman College – Controls Over Bank Accounts
… located in the Bronx, New York, is one of CUNY’s 11 senior colleges, and has more than 12,000 students. Lehman …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsMorristown Fire District – Board Oversight (2025M-101)
… January 1, 2024 – May 5, 2025 We extended the audit period to review the District’s 2020 through 2024 Annual Financial … financial records and providing periodic financial reports to the Board. The Board is also responsible for auditing and approving claims prior to payment. The audit of claims is often the last line of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101North Creek Fire District – Board Oversight (2025M-86)
… with Town Law Section 176-e that mandates fiscal oversight training and are responsible for safeguarding the District’s … related to budgeting, monthly financial reporting, bank reconciliations, annual financial reporting, annual … monitor financial activities throughout the year or review bank reconciliations and bank account statements. We prepared …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… report – pdf] Audit Objective Did the Ouaquaga Fire Company, Inc. (Company) Board of Directors (Board) and membership operate the Company in accordance with its Certificate of Incorporation … Did the Ouaquaga Fire Company Inc Company Board of Directors Board and membership …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Lawrence Union Free School District – Financial Management (2025M-115)
… 1, 2021 – June 30, 2025. We extended our audit period back to July 1, 2019 to review real property tax trends and forward to October 30, 2025 to review the District’s 2024-25 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… Audit Period January 1, 2023 – July 23, 2025 Understanding the Audit Area Town officials should properly distribute FFI … tax proceeds to ensure that local fire departments receive the financial support they need. This helps maintain the … Fire Department (Department) and the Rushville Hose Company (Company) that provides fire protection within the …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106State Comptroller DiNapoli Releases School Audits
… today announced the following school district audits have been issued. Albany Leadership Charter School for Girls – … and eight invoices totaling $4,582 should have been reported to the board because sufficient information was … today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… DOB does not anticipate the use of deficit financing this state fiscal year, nor the use of rainy day reserves to … health care costs represent a significant budgetary risk this fiscal year and onward. State costs will rise by levels …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookVillage of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… The Village has three operating funds: general, water and sewer. The 2025 fiscal year end May 31, 2025 general fund … water fund appropriations totaled $1.6 million and sewer fund appropriations totaled $1.3 million. Audit Summary …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119CUNY Bulletin No. CU-723
… not included in the calculation of overtime compensation. Tax Information The December 2021 Uniform Allowance Payment … income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-723-cuny-december-2021-uniform-allowance-paymentState Agencies Bulletin No. 1957
… into Time Entry using earnings dates prior to their departure date. For Administration pay cycle agencies, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021State Agencies Bulletin No. 1860
… with instructions for processing taxable educational assistance benefits for 2020. Affected Employees Employees … and/or union (PEF and/or CSEA) paid qualified educational assistance benefits exceeding the $5,250 exclusion limit for … Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an educational …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsDiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… or 5,330 positions, to an average annual total of 151,309. This was the second year in a row the workforce increased, … 17,504 new hires, the highest in the 10 years covered by this analysis, while attrition declined by 9.5% to 14,699. In … to 6.3% in 2024, as total overtime hours increased over this time by close to 7.7 million hours, or nearly 46%. Pay …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023Opinion 2004-7
… (enforcement of delinquent charges against outside users) VILLAGE LAW §§11-1118, 11-1120; STATE CONSTITUTION, ARTICLE … Delinquent water charges owed by users of the village water system who are located outside the village, may not be collected by the inclusion of such …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7DiNapoli and William Glasgall Op-Ed
… The Bond Buyer published an op-ed from New York State … P. DiNapoli and William Glasgall, Senior Director, Public Finance, at the Volcker Alliance , a nonprofit based in New York City. … The Bond Buyer published an oped from New York State … P DiNapoli and William Glasgall Senior Director Public Finance at the Volcker Alliance a nonprofit based in New York …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edOpinion 89-4
… This opinion represents the views of the Office of the State … party custodian. The first bank is willing to comply with this policy. You also ask whether the town may sell bonds and … may nevertheless be so designated. Therefore, even under this exception, since the town supervisor is the treasurer of …
https://www.osc.ny.gov/legal-opinions/opinion-89-4State Agencies Bulletin No. 1828.1
… increase for Bargaining Unit 21 will be addressed in a separate bulletin. Effective Dates Pay Cycle/Pay Period … to pay the 2021 2% Increase (BU 01) If the employee does not meet the eligibility requirements for the … will be compared to the 04/01/2020 Salary Schedule when determining if the salary in effect is equal to a salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18281-retroactive-salary-increases-arbitration-eligible-bu01-and-non