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Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… and bank statements or compare canceled check images to approved abstracts to verify that prior approved … and bank statements and compare canceled check images to approved abstracts. Conduct a thorough annual audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Town of Ticonderoga – Financial Records and Reports (2015M-301)
… Purpose of Audit The purpose of our audit was to review the Town’s financial records and reports for the … Board did not receive complete and accurate information to monitor the Town’s financial operations and to assess the Town’s financial condition. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Elmira – Financial Condition (2015M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … 1, 2012 through August 12, 2015. Background The Town of Elmira is located in Chemung County, has a population of … The purpose of our audit was to review the Towns financial condition for …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Town of Cincinnatus – Financial Operations (2016M-238)
… operations for the period January 1, 2015 through April 29, 2016. Background The Town of Cincinnatus is located in … operations for the period January 1 2015 through April 29 2016 …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Comptroller DiNapoli Releases School District Audits
… for employees. Roxbury Central School District – Health Insurance Buyouts (Delaware County) Health insurance buyouts may have saved taxpayers approximately … audit period. Three employees received $34,738 in health insurance buyouts that they may not have been entitled to …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Unified Court System Bulletin No. UCS-234
… Purpose To notify agencies of increased eligibility for First Unum … update is not available for these deductions. Questions To obtain authorization forms or eligibility information, … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-234-new-voluntary-insurance-deduction-codes-association-surrogatesSUNY Bulletin No. SU-162
… a new Earnings Program. Affected Employees SUNY employees in Bargaining Unit 08 who have a Pay Basis Code of BIW … here for the list of earnings codes that are included in Earnings Program NBW. OSC inserted a new row on Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-162-establishment-new-earnings-program-suny-employees-biweeklyState Comptroller DiNapoli Statement on Arrest of Muge Ma for COVID-Related Scam
… released a statement today after the arrest of Muge Ma following a joint investigation by his office, United … suffering and sacrificing because of the pandemic, Muge Ma allegedly pretended to work for the government to obtain … DiNapoli released a statement after the arrest of Muge Ma following an investigation by his office US Attorney …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-statement-arrest-muge-ma-covid-related-scamConstitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsJustice Court Fund
… Court Fund Office of the State Comptroller 110 State Street – 12th Fl Albany, NY 12236 Phone: 1-866-321-8503 Option 2 Fax: …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundWhat is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most school … tax levy limit; and whether they plan to stay within the Tax Cap. Local government boards must pass a local law or … resolution by at least a 60 percent vote to override the Tax Cap. Voters in school districts can override the cap with …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capCorporate Governance
… plan, including largely discretionary short term awards and lack of disclosure. Broadcom Inc. 4/20/2026 … pay practices including continued use of significant awards, internal pay inequity and lack of a comprehensive …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceOpinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Emergency … may apply surplus surcharge monies toward the payment of interest andor principal on serial bonds …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Opinion 2000-9
… the executive director has met the specified criteria and is eligible for the specified additional compensation. You … No. 89-27, p 63; 1987 Opns St Comp No. 87-8; p 13). It is well-established, however, that additional compensation … and employees (see 1999 Opns St Comp No. 99-4, p 6). It is not a gift, however, if compensation is presently earned …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Comparison of ERS Benefits
… Below is a comparison of Employees’ Retirement System (ERS) benefits by tier. Tiers 3 & 4 Tier 5 Tier 6 Membership … 6. Service Retirement Pension Benefit Calculation — Most ERS members are covered under the Article 15 Retirement Plan … FAE × years of service beyond 30 For information on other ERS retirement plans, refer to our Publications page . …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsState Agencies Bulletin No. 2379
… for processing taxable Educational Assistance Benefits for 2025. Affected Employees: Employees who receive Employer paid … that exceed the $5,250 exclusion limit for calendar year 2025 are affected. Per IRS Publication 15-B, Employer’s Tax … 15-B for further information. Note: As of July 2025, two new earnings codes have been created to allow the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2379-educational-assistance-benefits-2025Available Options – New Career Plan
… Single Life Allowance (Option 0) This is the basic retirement benefit. It provides the maximum … payments cease upon your death. When you die (even if it is only one year, or sooner, after retiring), nothing will be … your beneficiary or estate in a lump sum. “Initial value” is an actuarial term for the value of your retirement benefit …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsAvailable Options – Career Plan
… Single Life Allowance (Option 0) This is the basic retirement benefit. It provides the maximum … payments cease upon your death. When you die (even if it is only one year, or sooner, after retiring), nothing will be … your beneficiary or estate in a lump sum. “Initial value” is an actuarial term for the value of your retirement benefit …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… Single Life Allowance (Option 0) This is the basic retirement benefit. It provides the maximum … payments cease upon your death. When you die (even if it is only one year, or sooner, after retiring), nothing will be … your beneficiary or estate in a lump sum. “Initial value” is an actuarial term for the value of your retirement benefit …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsAvailable Options – Police and Fire Plan
… Single Life Allowance (Option 0) This is the basic retirement benefit. It provides the maximum … payments cease upon your death. When you die (even if it is only one year, or sooner, after retiring), nothing will be … your beneficiary or estate in a lump sum. "Initial value" is an actuarial term for the value of your retirement benefit …
https://www.osc.ny.gov/retirement/publications/1512/available-options