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State Comptroller DiNapoli Releases Municipal & School Audits
… records for the receipt and management of court and trust funds. They found the treasurer established adequate … appropriate records and properly reported court and trust funds as prescribed by statute. Auditors also found that …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Payroll Improvement Project Bulletin No. PIP-018
… with a status “Elect”, and a contribution rate within the limit for the current plan year, are impacted: New York State … (ERS & PAF) Pensionable Earnings Tiers 1-4 Calendar Year IRS 401(a)(17) Limit V02 RTR Memo CompLmt ERSBT5 285,000.00 … Pensionable Earnings (No OT) Tier 5 Plan Year (4/1 - 3/31) IRS 401(a)(17) Limit V03 RTR Memo OT Lmt ERSBT5 20,763.51 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservOversight of Juvenile Detention Facilities (Outside New York City)
… January 2024. About the Program OCFS’ mission is to serve New York’s public by promoting the safety, permanency, and … to and spread of the virus. Admissions rose to 1,854 by 2023, or 7% above the 2019 level. Both the average length of …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityAddiction Support Services During Emergencies
… comprehensive system of addiction services for prevention, treatment, and recovery. OASAS operates 12 Addiction Treatment Centers and oversees nearly 400 providers that it … than 1,000 substance use disorder and problem gambling treatment and prevention programs (Programs) across the …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… programs if greater preparation is not taken, according to a report released today by State Comptroller Thomas P. … made no efforts to codify plans to bolster reserves or set aside additional funds in its rainy-day fund.” In each of … expenses, will decline in FY 2026, without explaining how. Given the spending risks DiNapoli has identified, the …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growProjected Invoice
… to calculate your employees’ anticipated earnings based on their retirement system and tier. Retirement System and … 15, 2026. The divisor is calculated using the current interest rate of 5.9 percent, which is determined by the … Online Troubleshooting from the dropdown). You can also call 866-805-0990 (press 1 to access the employer menu, then …
https://www.osc.ny.gov/retirement/employers/projected-invoiceVillage of Manlius – Financial Reports (2025M-89)
… Comptroller (OSC)? Audit Period June 1, 2023 – March 31, 2025. We extended our audit period to review the filing … protection and ambulance services, and State aid. Audit Summary The Board did not ensure monthly and annual financial … did not: Receive monthly budget status reports, a balance sheet or trial balance reports, and treasurer’s reports to …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Comptroller DiNapoli Releases Municipal Audits
… during the fiscal years 2013 through 2017. City of Long Beach – Budget Review (Nassau County) The city’s proposed …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0Examples – Article 14 Benefits
… Example: A member joins at age 22 and has ten years of service credit when he or she leaves public … not be reduced. Example: A member joins at age 40 and has ten years of service credit when he or she leaves public … age of 60). Example: A member joins at age 41 and has ten years of service credit when he or she leaves public …
https://www.osc.ny.gov/retirement/publications/1644/examplesCredit for Previous or Military Service – Police and Fire Plan
… You may be able to obtain credit for your previous public employment or … that you claim all the service credit you are entitled to receive as early as possible, because records documenting … from a participating employer before that employer elected to participate in the Retirement System. Service Before Your …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-serviceOpinion 89-50
… on private property to alleviate a drainage problem if it is determined that the improvement furthers primarily a … does not exceed the reasonable value of the claim. This is in reply to your letter concerning the expenditure of town … to perform certain improvements on private property. It is our understanding that, after the granting of a town …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Opinion 2002-2
… To implement that feature, a service award program may permit a participant to waive voluntarily the right to begin … award program, however, should not be structured so as to permit a participant to begin receiving payment of his or her … a service award program for volunteer firefighters may permit a participant to earn service credit after attaining …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Opinion 2002-2
… To implement that feature, a service award program may permit a participant to waive voluntarily the right to begin … award program, however, should not be structured so as to permit a participant to begin receiving payment of his or her … a service award program for volunteer firefighters may permit a participant to earn service credit after attaining …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0Publications
… Below, you’ll find retirement plan publications and general information … retirement plan determine your benefits. The best way to find your specific retirement plan publication is to visit our Find Your NYSLRS Retirement Plan Publication page and follow … Find NYSLRS retirement plans general interest publications …
https://www.osc.ny.gov/retirement/publicationsMeridale Rural Fire District - Management of Fund Balance (2018M-178)
… financing source to benefit District taxpayers by funding one-time expenditures and needed reserves, paying down debt … with our findings and recommendations but questioned one issue. Appendix B includes our comment on the issue …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… whether Department officials provided adequate oversight of operations to ensure financial activity was properly … The Treasurer did not provide sufficient oversight of the bookkeeper hired to account for the Department’s … as required in the bylaws. Key Recommendations Perform all of the Treasurer’s duties as required by the bylaws and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialJamesport Fire District - Length of Service Award Program (2019M-05)
… have earned the required 50 points to be credited for a year of service. Key Recommendations Revise the LOSAP policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… Key Findings We tested 75 of 480 disbursements made during our audit period, totaling $31,300, and found that 15 … vendors to access the bank accounts. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207DiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… partially through counties and are overseen at the local level by 59 county Area Agencies on Aging (AAAs). However, … under the state’s Medicaid Managed Long-Term Care (MLTC) model. The state Department of Health (DOH), as the Medicaid … consistent evaluation of program compliance at the county level by requiring all AAAs to utilize the standardized SADS …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adultsState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Peconic Bay … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits