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Eligibility, Your Vested Benefit and Filing – Article 14 Benefits
… if you leave public employment and have five or more years of credited service. You can choose to begin receiving your … age is the age at which you would have completed 20 years of service credit. The amount of your vested benefit will be based on your service, age at …
https://www.osc.ny.gov/retirement/publications/1644/eligibility-your-vested-benefit-and-filingService Retirement Benefit – En-Con Police Officers Plan
… at any age after completing 25 years of En-Con police service, or you may qualify for a service retirement if you reach age 60 before having served … police officer. The Benefit With 25 years of creditable service, your benefit will equal 1/50th (2 percent) of your …
https://www.osc.ny.gov/retirement/publications/1822/service-retirement-benefitCaledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… whether the Caledonia Joint Fire District (District) Board of Fire Commissioners (Board) and District officials properly … whether the Caledonia Joint Fire District District Board of Fire Commissioners Board and District officials properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102I.4 Supplemental Information – I. OSC Guide to Financial Operations Overview
… information is available to provide further details on statewide accounting procedures and policies: Division of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i4-supplemental-informationFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… share of federal receipts – an estimated 87 percent in SFY 2026 – supports health and human services programs. Federal … Disbursements in New York State Budget by Function, SFY 2026 Note: Figures are as projected in January 2025 Source: … for State Welfare Programs for the TANF Block Grant. This table does not include funding received by local governments, …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsAddiction Support Services During Emergencies
… them following an incident such as a major fire or flood, disease outbreak, or terrorist attack. These LSBs state that …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesComptroller DiNapoli Releases School District Audits
… County) District officials did not seek competition for professional services from three of the 10 professional … Auditors determined the school’s procurement policy is not comprehensive. The board did not properly approve 18 … by the school’s policy. In addition, school officials made 26 purchases totaling $289,500 without using quotes, as …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1Reporting Resources
Resources for holders of unclaimed funds
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-resourcesComptroller DiNapoli Releases Municipal Audits
… , Village of Waverly and West Hill Fire District No. 3 . “In today’s fiscal climate, budget transparency and … policies and procedures, but there are still areas in need of improvement. The board does not complete an … moneys received. The court had an excess of $5,860 in unidentified revenue and is holding $3,650 in bail money …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 980
… Payroll Bulletin No. 980 regarding the payment of Public Employee Federation (PEF) April 1, 2010 raises has … issue further clarification on the future salary treatment of PEF employees, as more information becomes available. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/980-april-1-2010-salary-increase-employees-represented-public-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… Fund purposes and properly allocated. However, Town of Riverhead officials did not always record dates … or provide timely monthly reports to officials for eight of the 13 months in the audit period; or prepare bank … officials paid unapproved overtime totaling $2,176. Town of Cobleskill – Budgeting (Schoharie County) The board did …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… Objective To determine if the Office of Temporary and Disability Assistance (Office) adequately monitors and properly approves reimbursement of claims by homeless shelter providers, such as Westhab … Homeless shelters across the State provide an array of services to families and adults, including assessment and …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerReport File Transactions (File Upload) – Enhanced Reporting
… employee information through transactions. There are four transaction types: Transaction 1 (Biographical Information) — … Information) row is only required when reporting a new employee for the first time. Certain employees are … the employee holds. Employees may have more than one job under the same employer. If the standard work day , …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-file-transactions-file-uploadState Agencies Bulletin No. 978
… Payroll Bulletin No. 978 regarding the payment of Civil Service Employees Association (CSEA) April 1, 2010 … issue further clarification on the future salary treatment of CSEA employees, as more information becomes available. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/978-april-2010-salary-increases-employees-represented-civil-serviceService Retirement Benefit – Regional State Park Police Plan
… of regional state park or New York State police officer service. Or, you may qualify for a service retirement if you reach age 60 before having served … police officer. The Benefit With 25 years of creditable service, your retirement benefit will equal one-half (50 …
https://www.osc.ny.gov/retirement/publications/1867/service-retirement-benefitState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Village of Herkimer – Clerk-Treasurer’s Records and Reports (Herkimer … the board or file Annual Financial Reports with the Office of the State Comptroller, as required by law. The board did … the clerk-treasurers’ records, as required by law. Town of Ripley – Town Clerk Collections (Chautauqua County) The …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Protection of Child Performers
… ensured that parents/guardians and employers complied with the legal requirements that help protect the welfare of … Background The Department of Labor (Department) is charged with protecting workers in New York State. Part 186 of the … Unit (Unit) is responsible for monitoring compliance with all parts of the Law and NYCRR. The Law and NYCRR …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. City of Middletown – Payroll and Leave Benefits (Orange County) … with city collective bargaining agreements. Town of Philipstown – Financial Management (Putnam County) The … the audit period, the town’s residents paid $2.4 million of the GLWD’s costs that only benefited taxpayers within the …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0Pre-Audit - State Insurance Fund
… Program Legislative Session 2021-2022: Pre-Audit - State Insurance Fund – Vetoed on December 29, 2021 - Veto Memo … – Relates to the pre-audit of expenditures from the state insurance fund by the state comptroller. Memo Bill Text Status … Relates to the preaudit of expenditures from the state insurance fund by the state comptroller …
https://www.osc.ny.gov/legislation/pre-audit-state-insurance-fund-1