Search
Oversight of Smart Schools Bond Act Funds (2019-S-13) 180-Day Response
To determine whether the State Education Department is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately utilized them for their intended purpose.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s13-response.pdfFairview Fire District – Procurement and Claims Audit (2025M-75)
Determine whether the Fairview Fire District’s (District) Board of Fire Commissioners (Board) and officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/fairview-fire-district-2025-75.pdfSelected Aspects of Toll Collections (2023-S-25) 180-Day Response
To determine whether the New York State Thruway Authority ensures that New York State Thruway users are accurately billed for the correct amounts and that customer billing issues are addressed.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s25-response.pdfState Agencies Bulletin No. 2403
… Purpose: The purpose of this bulletin is to notify agencies of the following maximum contribution … than the regular catch-up contribution limit, whichever is greater. This catch-up contribution limit is set at $11,250.00 for 2026 for a combined maximum … The purpose of this bulletin is to notify agencies of the following maximum contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2403-deferred-compensation-maximum-contributions-limits-calendar-year-2026State Agencies Bulletin No. 2296
… State Deferred Compensation Plan for the calendar year 2025 Background: Pursuant to IRS IR-2024-285, released on … for employees aged 50 and over remains at $7,500 for 2025 for a combined maximum contribution limit of $31,000 in 2025. Effective January 1, 2025, Section 109 of the Secure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025Opinion 93-23
… Services (chair of planning board who performs work for town and private parties) -- Interest in Contract (chair … has a prohibited interest in a contract with the town to perform electrical services must be determined on a … were to serve as chair of a town planning board and perform electrical work for the town or for private parties. …
https://www.osc.ny.gov/legal-opinions/opinion-93-23State Agencies Bulletin No. 2185
… An additional deferment is available to employees age 50 and over. These employees may defer up to $7,500 of age 50 catch-up contributions in addition to their regular … in addition to their regular contribution amount and age 50 catch-up for a combined maximum contribution limit of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2091
… An additional deferment is available to employees age 50 and over. These employees may defer up to $7,500 of age 50 catch-up contributions in addition to their regular … the employee’s SRA or TDA election for 2023 is necessary. Note: Agencies must enter updates in accordance with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaDiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… Rochester, Syracuse and Yonkers. “The nearly zero growth in the tax cap will limit budget options for school and … cap, which first applied to local governments beginning in 2012, limits tax levy increases to the lesser of the rate … city school districts) will have about $308 million less in levy growth compared to what they had in 2015-16 when the …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroProhibits Campaign Contributions During an Active Procurement
… the contract has not made any such contributions. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/prohibits-campaign-contributions-during-active-procurementDiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… Attorney Lawrence Friedman and the New York State Police for partnering with us to hold this individual accountable. I … Attorney's Office thanks the Office of the Comptroller for its assistance and accounting expertise in the … audit and investigation found that Hilchey stole $16,281 for personal use through a variety of bank or cash …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftExamination of Unemployment Insurance Benefits
… we matched the DOL UI Benefit Overpayment File to the New York State Payroll File to identify newly hired New York State employees who owed DOL money for outstanding … in future payments that would have been made over the life of the claim had DOL not taken corrective action based …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsAvailable Options – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… NonContributory Plan information for ERS Tier 2 members under Section 75c Available Options …
https://www.osc.ny.gov/retirement/publications/1507/available-optionsChallenging a Determination – Non-Contributory Plan for ERS Tier 1 Members
… NonContributory Plan information for ERS Tier 1 members under Section 75c Challenging a …
https://www.osc.ny.gov/retirement/publications/1501/challenging-determinationAccidental Disability – Non-Contributory Plan for ERS Tier 1 Members
… NonContributory Plan information for ERS Tier 1 members under Section 75c Accidental Disability …
https://www.osc.ny.gov/retirement/publications/1501/accidental-disabilityOrdinary Disability – Non-Contributory Plan for ERS Tier 1 Members
… NonContributory Plan information for ERS Tier 1 members under Section 75c Ordinary Disability …
https://www.osc.ny.gov/retirement/publications/1501/ordinary-disabilityCost-of-Living Adjustment – Non-Contributory Plan for ERS Tier 1 Members
… NonContributory Plan information for ERS Tier 1 members under Section 75c CostofLiving …
https://www.osc.ny.gov/retirement/publications/1501/cost-living-adjustmentAvailable Options – Non-Contributory Plan for ERS Tier 1 Members
… NonContributory Plan information for ERS Tier 1 members under Section 75c Available Options …
https://www.osc.ny.gov/retirement/publications/1501/available-optionsTier Status – Non-Contributory Plan for ERS Tier 1 Members
… information for ERS Tier 1 members under Section 75c Tier Status …
https://www.osc.ny.gov/retirement/publications/1501/tier-statusStay Informed – Non-Contributory Plan for ERS Tier 1 Members
… NonContributory Plan information for ERS Tier 1 members under Section 75c Stay Informed …
https://www.osc.ny.gov/retirement/publications/1501/stay-informed