Search
Accounts Payable Advisory No. 72
… Subject: Updated Guidance for Land Acquisition Payments Reference: Guide to Financial Operations Chapter XII.6.B – Land Acquisition Payments Guidance: Guide to Financial Operations Chapter XII.6.B – Land Acquisition Payments (formerly “Paying for the Purchase of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsOpinion 98-1
… LAW, §365-a: Pursuant to General Municipal Law, §99-r, a county, by direct negotiation and without competitive … a public authority for transportation services, which the county provides pursuant to the Social Services Law and … Law, §365-a and 18 NYCRR §505.10. Under the proposal, a county would contract with a regional transportation …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Comptroller DiNapoli's Letter to House Financial Services Committee
Letter about the provisions of the Financial CHOICE Act of 2017 (FCA) that are intended to repeal and replace the Dodd Frank Wall Street Act.
https://www.osc.ny.gov/files/press/pdf/choice-act-letter.pdfComptroller DiNapoli Statement in Response to President Trump’s Withdrawal From the Paris Agreement
… Trump’s decision to walk away from the Paris Agreement is a mistake, is bad policy and relegates the United States to the … Trumps decision to walk away from the Paris Agreement is a mistake is bad policy and relegates the United States to the …
https://www.osc.ny.gov/press/releases/2017/06/comptroller-dinapoli-statement-response-president-trumps-withdrawal-paris-agreementTown of Coventry - Town Clerk/Tax Collector (2021M-180)
… Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported collections … accurately and in a timely manner. Key Findings The Clerk did not record, deposit, remit or report all … whether the Town of Coventry Town Town ClerkTax Collector Clerk recorded deposited remitted and reported collection …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Town of Canton - Compensation and Benefits (2018M-159)
… in accordance with the collective bargaining agreement (CBA) or Board authorized amounts. Key Findings The Supervisor … employees in accordance with Board authorizations and the CBA. Town officials generally agreed with our recommendations … in accordance with the collective bargaining agreement CBA or Board authorized amounts …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159DiNapoli: Former State Employee Arrested for Falsely Claiming She Never Received $4K Loan Check from New York State and Local Retirement System
… a loan check,” said State Comptroller DiNapoli. “Thanks to my partnership with the New York State Police, we uncovered … and she will now be held accountable for her actions. My office will continue to protect the pension system from … Brady then called NYSLRS and falsely claimed that the first check had never arrived and requested a replacement. A …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-state-employee-arrested-falsely-claiming-she-never-received-4k-loan-check-new-yorkTown of Aurora - Real Property Acquisition and Sale (2018M-64)
… acquiring property, resulting in the likely expenditure of more money than necessary: The Town spent over $3.6 … Center (SMC). After an adjustment for the stated value of rent, we estimate the sale price was approximately … Town of Aurora Real Property Acquisition and Sale 2018M64 …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Comptroller DiNapoli Releases Municipal Audits
… , Nanticoke Volunteer Fire Department and Oswego County . “In today’s fiscal climate, budget transparency and … a potential revenue shortfall of approximately $15,000 in the first year of operation. Town of Busti – Taxpayer … receipts and establishes an inventory process for garbage bags and garbage disposal stickers. For access to state and …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1NYSLRS Announces Employer Contribution Rates for SFY 2026-27
… Retirement System (NYSLRS) for State Fiscal Year (SFY) 2026-27. Employers’ average contribution rates will increase … with benefit and salary changes will impact rates for SFY 2026-27,” DiNapoli said. “Our prudent management and … tiers. Payments based on the new rates are due by Feb. 1, 2027, but employers receive a discount if payment is …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… complete report - pdf ] Audit Objective Determine whether City of Cortland (City) officials ensured claims for credit account purchases … supported and for appropriate purposes. Key Findings City officials did not ensure all credit account purchases … Determine whether City of Cortland City officials ensured claims for credit …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Preferred Source Contracting
… source member agencies and their private corporate partners, who must comply with regulations established by Law … is designed to avoid the possibility of having more than one of their member agencies compete for the contract … to have circumvented the competitive process. We found one private printing company, which partnered with a NYSID …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingSecurity Self-Assessment: Questions – Information Technology Governance
… A fillable form is available for download and completion online at … Date adopted: Date last revised: IT Security Training and Awareness 2a Were all computer users provided IT … Contractor’s data security and privacy plan: Malware Protection 5a Is antivirus software up-to-date …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questionsCUNY Bulletin No. CU-865
… Purpose: The purpose of this bulletin is to inform CUNY agencies of the new process to report FLSA compensatory time an employee earned in lieu of overtime compensation which is then charged in a … The purpose of this bulletin is to inform CUNY agencies of the new process to report FLSA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-865-reporting-cuny-flsa-compensatory-time-earned-lieu-overtimeLetter to Largest Greenhouse Gas Emitting Companies
DiNapoli sent a letter to 10 of the largest greenhouse gas emitting companies held by the Fund, urging them to reduce emissions.
https://www.osc.ny.gov/files/press/pdf/nys-comptroller-dinapoli-emission-reduction-targets-paris-agreement.pdfDiNapoli: State Pension Fund Releases Annual Investment Return
… have been trying for investors, but thanks to the state pension fund’s diverse investments, members, retirees and … and potential interest rate increases, but the state pension fund is well positioned to weather these storms.” The … in prior years Return for the third quarter Return for 2022 …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-pension-fund-releases-annual-investment-returnDiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System
… For over 30 years, Banas worked for the City of Tonawanda Public Works Department. He died in December 2019. Smith … his NYSLRS pension payment of $2,076 and his Veterans Affairs benefit of $3,216. She closed the joint account after … taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-systemForm W-4P Withholding Certificate for Pension or Annuity Payments (RS4531)
To update your federal tax withholding, which is the amount of federal income tax withheld from your monthly pension payment, NYSLRS retirees and beneficiaries use Form W-4P (RS4531).
https://www.osc.ny.gov/files/retirement/forms/pdf/rs4531.pdfNewburgh Enlarged City School District – Financial Management (2025M-32)
… A key measure of a school district’s financial condition is its level of fund balance, which represents the difference …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Standard Work Day and Reporting Resolution – Understanding Your Responsibilities: Elected & Appointed Officials
… do not participate in a time-keeping system on a Standard Work Day and Reporting Resolution for Elected and Appointed … (ROA) to calculate the average number of days you work in a month.] This is important because your retirement benefits are based, in part, on the days you work. The resolution confirms your standard work day. Every …
https://www.osc.ny.gov/retirement/members/ea-officials/standard-work-day-and-reporting-resolution