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Election Form for 25 Year Retirement Plan Section 89 (A14CO) (RS5475)
To elect to contribute under Section 89, which provides a retirement of one-half of final average salary after 35 years of creditable service, qualified members use form RS5475.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5475.pdfDiNapoli: Outreach Failure Contributes to Rise in Subway Homeless Population
… Despite spending about $36 million to reduce the subway homeless population, the homeless … city’s Department of Homeless Services (DHS) has neglected to monitor a non-profit that has repeatedly failed to conduct outreach it was hired for, according to an audit …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-outreach-failure-contributes-rise-subway-homeless-populationDiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… New York State Common Retirement Fund’s (Fund) investment return was 9.51% for the state fiscal year that ended March 31, 2022. The return on investments increased the Fund’s value to $272.1 … it finished the year above our assumed rate of return,” DiNapoli said. “Still, the turmoil in the markets …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-returnXII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… This Section provides Business Units with guidance on how pay and reconcile charges to the State Procurement, Travel and Net Cards within the … within the Statewide Financial System (SFS). In addition to the guidance contained in this section, agencies and State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesState Comptroller DiNapoli Releases Audits
… of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up) (2024-F-2) The Onondaga … and one was not implemented. Department of Corrections and Community Supervision – Oversight of Transportation Services … and three were not implemented. New York State Health Insurance Program – Anthem Blue Cross – Coordination …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsHuman Resource Practices
… applied policies and procedures related to select human resource functions. This audit covered the period from … roughly 10,000 employees supporting its operations. The Human Resource Department (HR) manages and supports resources for Upstate’s workforce across four colleges, a …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesNYC Surplus Projected to Reach $550 Million in FY 2020
… DiNapoli said. “The risk of a recession has eased in the near term, but the city should continue to increase its … and the October unemployment rate of 4.1 percent remains near its historic low. Still, the city did not raise its …
https://www.osc.ny.gov/press/releases/2019/12/nyc-surplus-projected-reach-550-million-fy-2020DiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… with no water, gas, and cabinets in their bathroom or kitchen, following the landlord’s removal of walls in their … and resolve a complaint. New York State Homes and Community Renewal oversees all state housing and community renewal agencies, including the Division of Housing …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsDiNapoli Releases New Tool for Monitoring NYC 311 Complaints
… Non-emergency 311 calls have increased dramatically in New York City since the COVID-19 pandemic. To increase … dashboard that will let people see service requests in their neighborhood and help identify where resources may … new tool, DiNapoli released a report highlighting trends in NYC311 service requests over the past five years. “New …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-new-tool-monitoring-nyc-311-complaintsOpinion 2007-7
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … at home or direct contact at the grocery store or in the gym, whether at night or on the weekend. In each of these … those hours spent at home, at the grocery store, or at the gym in anticipation of a possible or even “likely” …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7DiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… of the Vernon Center Fire Department, pled guilty to stealing more than $300,000 from the department, State … Steven G. James announced today. Rose pled guilty to grand larceny in the second degree. “Jonnell Rose betrayed … his community’s trust and stole over $300,000 meant to protect it,” DiNapoli said. “I thank District Attorney …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000Prattsburgh Central School District – Financial Management (2020M-108)
… report - pdf ] Audit Objective Determine if the Board of Education (Board) and Prattsburgh Central School District … million for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. For the … Determine if the Board of Education Board and Prattsburgh Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Masonville Fire District – Financial Activities (2020M-165)
… to the District computer. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Unified Court System Bulletin No. UCS-95
… of the change in eligibility for payroll Deduction Code 300, MetLife Whole Life Insurance. Affected Employees … the Unified Court System, OSC will modify Deduction Code 300 to allow members of Bargaining Unit SK to participate in … Deduction CD (Agency) page and enter Deduction Code 300 with the applicable effective date and flat amount. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-95-change-eligibility-metlife-whole-life-insurance-certainOpinion 95-3
… the county imposes a 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions … the county imposes a 3% sales tax on utility services and restaurant meals and the two other cities within the county each impose a 3% sales tax on utility services, restaurant meals, hotel room occupancy and amusement …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Roosevelt Fire District – Fire Station Project (2015M-163)
… which it is located. The District, which covers 27 square miles and has three stations, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… the Supervisor’s signature on disbursement checks using a rubber stamp. No one compares the approved claim warrants to …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… The Board of Directors generally consists of five members, with one person from each fire company and two at-large … safeguarded. The Treasurer managed the Department’s funds with little or no oversight by any of the other Business … membership. The Treasurer processed cash disbursements with limited oversight by other Business Officers. Bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… and/or theft. Conversely, if the water lost was due to leaks, the Town incurred a loss of at least $57,000 to …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Erie Community College – Board Oversight and Management of College Resources (2015M-212)
… and has three campuses, in the City of Buffalo, Town of Orchard Park and the Town of Amherst. The College, which has …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resources