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Opinion 2003-3
… Programs (maximum benefit under defined benefit plan) GENERAL MUNICIPAL LAW §§217, 219: The maximum benefit that … in connection with providing fire protection and other emergency services to the local government sponsor of the … Article 11-A was added by chapter 775 of the Laws of 1988. The legislative sponsor's memorandum in support of the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3DiNapoli Statement on the MTA's July Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the following statement regarding the Metropolitan Transportation Authority’s July Financial Plan . “The MTA’s revised ridership projections underscore that it … New York State Comptroller Thomas P DiNapoli issued the following statement regarding the Metropolitan …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… included in our initial audit report, Educators for Children, Youth and Families, Inc. - Use of Contract Funds … issued on August 20, 2010, examined whether Educators for Children, Youth and Families, Inc. (Educators) appropriately … the State Education Department (SED) and the Office of Children and Family Services (OCFS) under grant contracts for …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followAccounts Payable Advisory No. 3
… have multiple Address Sequences associated with a Vendor ID. While some vendors have a single default address which … vendor and address: Select the appropriate Vendor ID. Select the appropriate Address Sequence on the Invoice … populate the default address associated with the Vendor ID. Select the appropriate Address Sequence on the Payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… books are consistently reviewed by a disinterested third party who reported that everything was in good order; … information. Stop contracting with its current third party to review the Treasurer’s records and provide for a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… internal controls over claims processing and purchasing for the period July 1, 2010, to March 31, 2012. Background … members. The District’s budgeted general fund expenditures for the 2010-11 and 2011-12 fiscal years were $81.2 million … the claim being audited. The District purchased services for web hosting, spam, and virus filtering totaling $8,205 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andPort Jefferson Union Free School District – Information Technology (2014M-039)
… our audit was to evaluate the District’s IT infrastructure for the period July 1, 2012 through August 31, 2013. … The Port Jefferson Union Free School District is located in Suffolk County, has approximately 1,200 students, and is … of equipment and systems by District personnel; distribute this policy to all District personnel. Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mVillage of Endicott -- Budget Review (B17-4-7)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village's … Laws of 2004 authorized the Village of Endicott (Village) to issue debt not to exceed $2 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… Purpose of Audit The purpose of our audit was to examine the Village’s method of compensating Village officials and credit card usage for … Village of Huntington Bay Compensation of Officials and Credit Cards 2012M198 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198State Agencies Bulletin No. 1858
… in calendar year 2019 are affected. Background Abandoned Property Law §102 requires uncashed checks become abandoned property after one year. Abandoned Property Law §1422 … April of 2021. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksCity of Mechanicville – Separation Payments (2025M-59)
… [read complete report – pdf] Audit Objective Did City of Mechanicville (City) officials ensure that … Audit Summary During the audit period, City officials did not ensure the accuracy of separation payments. As a … which may have resulted in overpayments. City officials did not have adequate policies or written procedures in place …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59NYSLRS Announces Employer Contribution Rates for SFY 2026-27
… Retirement System (NYSLRS) for State Fiscal Year (SFY) 2026-27. Employers’ average contribution rates will increase … (PFRS). NYSLRS is made up of these two systems, which pay service and disability retirement benefits to state and … the retirement benefits promised to them. New York state’s pension fund continues to be one of the strongest and best …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27Opinion 95-5
… of emergency communication system) COUNTY LAW, §§301(8), 307: Surplus surcharge revenues collected pursuant to County … such municipality (County Law, §303[1]). Further, section 307 provides as follows: All surcharge monies remitted to the … County Attorney County of Clinton 1 Note that section 307 also states that "... if at the end of any fiscal year …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Contract and Payment Actions in September
… of the Empire Plan’s mental health and substance use disorder program. State Education Department $3 billion in …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberDiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… to total $125 million this year and $400 million annually going forward; an estimated $100 million in State Insurance …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadDiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… P. DiNapoli shows the labor force participation rate for those with a disability age 16 and over rose by 4.6 percentage … 2019 and 2024, while it dropped 0.5 percentage points for the state’s nondisabled workforce. Despite this progress, … Thomas P DiNapoli shows the labor force participation rate for those with a disability age 16 and over rose by 46 …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesDiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… New York State Comptroller Thomas P. DiNapoli and Special Agent-in-Charge Michael McGill of the Social … (SSA) Office of the Inspector General, Philadelphia Field Division, today announced the arrest of Charles Alton Bump … mailing a complaint to: Office of the State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-paymentsDiNapoli: Waiving Waiting Period for Public Workers' Retirement Protects Families During Pandemic Crisis
… today applauded Governor Cuomo’s Executive Order waiving the statutory 15-day waiting period before a public employee’s service retirement can take effect. DiNapoli requested the Executive Order in order to safeguard benefits for … DiNapoli applauded Governor Cuomos Executive Order waiving the 15day waiting period before a public employees service …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-waiving-waiting-period-public-workers-retirement-protects-families-during-pandemic-crisisCity of Newburgh – Budget Review (B22-6-10)
… the significant revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by … 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be submitted to the State …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10Contributing Toward Your Retirement – Forest Rangers Plan
… your retirement benefits, but may elect to make voluntary annuity savings contributions to the Retirement System. These … plus the interest they earn, will provide you with an annuity, in addition to your regular service retirement … occurs first. These mandatory contributions are not annuity savings contributions and will not provide you with …
https://www.osc.ny.gov/retirement/publications/1864/contributing-toward-your-retirement