Search
2023 - 2024 Procurement Stewardship Act Report
… the PSA Report now also includes data previously reported in the Office of General Services Emergency Construction … You can generally search and sort the information provided in the report. State Finance Law, Article 11, Section 163, …
https://www.osc.ny.gov/state-agencies/contracts/2023-2024-procurement-stewardship-act-reportPublications
… Plan Benefits available to Tier 3, 5 and 6 members covered by Article 14-CO (VO1526) Sheriffs, Undersheriffs … Plan Benefits available to Tier 3, 4, 5 and 6 members covered by Article 14-B, Sections 551, 552 and 553 (VO1841) … New Career Plan — Tier 1 Benefits available to members covered by Section 75-h or 75-i (VO1504) New Career Plan — …
https://www.osc.ny.gov/retirement/publicationsOpinion 92-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … serial bonds) BONDS AND NOTES -- Redemption (disposition of unclaimed moneys representing amounts paid on matured … Regarding the disposition of moneys held for the redemption of bonds issued by the …
https://www.osc.ny.gov/legal-opinions/opinion-92-10State Comptroller DiNapoli Releases School Audits
… officials did not secure access to online banking. In addition to sensitive information technology (IT) control … The district also borrowed project funds early, resulting in about $89,000 in unnecessary additional interest costs, and paid claims …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsDeath Benefits
… please visit the Death Benefits — Members page .) Certain pension payment options provide a lifetime benefit to a … Getting Your Affairs in Order and A Guide for Survivors . Pension Payment Option When you retired, you chose a pension payment option. All of the options provide a lifetime …
https://www.osc.ny.gov/retirement/retirees/death-benefitsAccessibility for People With Disabilities
… to the New York State Department of Health, more than one in four New York State adults have a disability. In addition, as reported by the U.S. Department of … can provide physical health benefits such as reductions in stress, cortisol levels, muscle tension, and heart rate – …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesRecord of Activities (ROA) – Reporting Elected and Appointed Officials
… may participate in a time-keeping system that either shows hours worked or tracks accruals and confirms that full hours … were worked. But, for those who don’t, determining the number of days they’ve worked requires a different process. … per month. Appropriate Work Examples Answering constituent phone calls Attending municipality-sponsored events …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaOpinion 90-12
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY TREASURER -- Powers and Duties … to be a true copy of the original of such order on file in his office (emphasis supplied). Article 21 of the CPLR, … paper is required by law, an attorney admitted to practice in the courts of the state may certify that it has been …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 94-27
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements … a referendum must be initiated, signed and acknowledged in the same manner as a petition for the improvements … a petition to initiate a road improvement. Similarly, in the event an improvement is initiated on town board …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 2001-6
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … fire insurance tax moneys except as otherwise provided in any special law. 1 These sections provide that the foreign … moneys to be expended for a purpose which the treasurer, in good faith, believes to be illegal or improper, even if …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Pension Payment Option Election – Divorce and Your Benefits
… the “Pop-Up” increase in the member’s monthly benefit. Special Joint Allowance Some DROs require the member to … before them. This pension payment option is called the Special Joint Allowance. Unlike the joint allowance options … is only available to members with a DRO that requires its election. The Special Joint Allowance provides the member …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionCUNY Bulletin No. CU-359
… EOC Assistant to HEO 019115 EOC HE Assistant 019116 EOC HE Associate 019117 EOC HE Officer 019118 EOC College Laboratory … EOC Assistant to HEO 019115 EOC HE Assistant 019116 EOC HE Associate 019117 EOC HE Officer 019118 EOC College Laboratory … PayServ system effective December 31, 2008. Position Data Salary Plans The agency should create a position on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programsSouthwestern Central School District – Claims Audit (2025M-34)
… District, properly approved, mathematically correct, or in compliance with the District’s purchasing policies. 14 … payments could be made and not be detected or corrected. In addition, the Board did not appropriately appoint the … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Lawrence Union Free School District – Financial Management (2025M-115)
… million transfer to the capital projects fund, as reported in the District’s annual financial report submitted to the … Appendix C includes our comment on an issue raised in the District’s response letter. We conducted this audit … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115State Comptroller DiNapoli Releases School District Audits
… the system in at least six months from the date of the test. District officials should have established written … school year levy by approximately 37%, or $53,000. Track state and local government spending at Open Book New … millions of state and local government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1State Agencies Bulletin No. 288
… the annual Federated Fund (SEFA) transactions into PaySR on the Gen Deduction Data (Agency) panel, using the following … through the deduction codes using the outside scroll bar. -If a record with the same Federated Fund (SEFA) … code already exists , click on the top of the inner scroll bar, insert a row and continue with step 6. -If there is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/288-2002-sefa-campaignNorth Brookfield Fire District – Board Oversight (2026M-2)
… and ensure funds are properly accounted for is diminished. In addition, four of the five Commissioners did not complete … with our recommendations and their response is included in Appendix B. We conducted this audit pursuant to Article V, … of the State Constitution and OSC’s authority as set forth in Article 3 of the New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2Machias Fire District – Financial Operations (2026M-14)
… should record and report financial transactions in a timely and accurate manner to enable the fire district … with the Office of the New York State Comptroller (OSC) in a timely manner, as the AFRs for four fiscal years (2020 … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14DiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… is urging New Yorkers to read the fine print on gift cards this holiday season for details about fees and expiration … all covered by the same rules as regular gift cards, so this disclosure helps consumers to identify the different … is urging New Yorkers to read the fine print on gift cards this holiday season for details about fees and expiration …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-seasonComptroller DiNapoli Releases Municipal Audits
… , Town of Covington and the Gardiner Fire District . “In today’s fiscal climate, budget transparency and … established internal controls over cash disbursements. In addition, credit card charges were not itemized and … The court clerk collects cash receipts, records entries in the accounting system and prepares deposits. Also, the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits