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Making Adjustments to Earnings and Days Worked – Enhanced Reporting

NYSLRS employers use adjustment reports to correct earnings or days worked Adjustments are made by adding or subtracting from previously reported data

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-worked

City of Glen Cove -- Budget Review (B17-7-12)

… surplus in the water fund and a $36,751 surplus in the golf and recreation fund. These three funds are projected to … the City projects an operating surplus of $36,751 in the golf and recreation fund that will decrease the unassigned … monitor the financial position of the water fund and the golf and recreation fund, and implement a financial plan that …

https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12

XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures

… System (SFS). When a Business Unit receives a paper invoice from a vendor for goods or services provided based on … order to liquidate the funds encumbered. Each electronic invoice submitted by a vendor must reference a purchase order … voucher in the Accounts Payable module from the electronic invoice. When the voucher is processed it will liquidate the …

https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-order

Just for State Employers

… enrolled. Therefore, you will primarily use Retirement Online to: Enroll employees whose membership is optional and … Top) Enrolling Optional Members Before using Retirement Online to enroll an employee as a NYSLRS member, first check … MUST set them up in PayServ and enroll them in Retirement Online on the same day . This ensures both systems can …

https://www.osc.ny.gov/retirement/employers/state

DiNapoli: Long Island Woman Arrested for Stealing Deceased Father's NYS Pension and Medicare Benefits

… New York State Comptroller Thomas P. DiNapoli and Nassau County … expenses. Dal-Bo, 52, was charged with one count of grand larceny in the second degree and one count of grand … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …

https://www.osc.ny.gov/press/releases/2026/06/dinapoli-long-island-woman-arrested-stealing-deceased-fathers-nys-pension-and-medicare-benefits

June 2002: Advance Refunding Bonds

Previous Accounting Releases Advisories and Bulletins June 2002 Advance Refunding Bonds

https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bonds

Opinion 96-17

… conference); (reimbursement of volunteer firefighters for tuition expenses incurred in completing certain college … the program, determines that it is significantly devoted to the technical training of the firefighters who would … for completing college courses, such as a course leading to a degree in fire science, if the board of fire …

https://www.osc.ny.gov/legal-opinions/opinion-96-17

Lumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)

… Purpose of Audit The purpose of our audit was to examine internal controls … and emergency services to the Town of Lumberland in Sullivan County. The Department’s Executive Officers … and Secretary-Treasurer. The Department collected $248,000 in 2013. Key Findings While the Department adopted by-laws to …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110

Hudson City School District – Audit Follow-Up (2010M-142-F)

… Background The Hudson City School District is located in Columbia County. The District is governed by the Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-f

DiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps

… no room for a recession or substantial slowdown in Wall Street profitability. Recent geopolitical events serve as a … as inputs to the economy and factors driving Wall Street revenues are subject to continued volatility. The … including $980 million held in the Rainy-Day Fund in FY 2026, and $229 million from the Retiree Health Benefits Trust …

https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gaps

City of Olean – Budget Review (B1-13-2)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to …

https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2

Travel Advisory No. 11

… Subject : GFO Updates – Employee Expense Reimbursements (Effective July 29, 2019) … Operations: Chapter/Section Name Description XIII.2 Employee Expense Reimbursement Policies Updated to indicate … the Due to State Offset functionality is available for employee use in the Travel and Expense Module in SFS XIII.2.B …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursements

Overview – Special 20- and 25-Year Plans

… in your career. Your FAE can include, but is not limited to, the payments listed below. Payments must be earned in the …

https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overview

State Comptroller DiNapoli Releases Municipal Audits

… the board. Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (Ontario County) Town officials did … manner. Although the district’s investments were legal, safe and liquid, officials maintained the capital reserve … did not seek competition by obtaining verbal or written quotes for 14 purchases totaling $82,727, which reduced …

https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-audits

Batavia City School District – Financial Condition (2016M-160)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … the Board appropriated fund balance in the annual budgets to help finance operations, these amounts were not needed … and reserves in the annual budget. Review all reserves to determine if the amounts reserved are necessary and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160

Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)

… Purpose of Audit The purpose of our audit was to determine whether the Town procured goods and services in accordance with statutory requirements for the period … 31, 2017. Background The Town of Beekmantown is located in Clinton County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217

DiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody

… in cash that was documented as being held in current inventory, but could not be located. Department officials … Troy and Watertown) had vehicles listed in current inventory that were no longer in their possession, including … in locations that differed from those recorded in the inventory records; More than half of the items tested lacked …

https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custody

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