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State Agencies Bulletin No. 1791
… limit of $15,000 effective January 1, 2010. This amount increases each calendar year thereafter by three percent. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1791-tier-5-pensionable-overtime-earnings-limit-calendar-year-2020-employeesEarnings Limits – Enhanced Reporting
… above the limit. Earnings Period Earnings Limit April 1, 2026 – March 31, 2027 $360,000 April 1, 2025 – March 31, 2026 $350,000 April 1, 2024 – March 31, 2025 $345,000 April … salary, which is set by joint resolution of the Senate and Assembly. Refer to the table below. Once a Tier 6 member …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsTown of Carroll - Audit Follow Up (2013M-221-F)
… - pdf] Purpose of Audit The purpose of our review was to assess the Town’s progress, as of October 2019, in … The purpose of our review was to assess the Towns progress as of October 2019 in …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fServen Volunteer Fire Company – Board Oversight (2024M-97)
… (Hose Company), was arrested on charges of grand larceny for allegedly stealing from the Hose Company. In July 2024, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… The South Kortright Central School District is located in the Towns of Bovina, Delhi, Harpersfield, Kortright, Meredith and Stamford in Delaware County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceOpinion 89-10
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES - Conferences … GENERAL MUNICIPAL LAW, §77-b(6): A public library, in accordance with subdivision 6 of section 77-b of the … advances to employees to cover travel expenses incurred in connection with conventions, conferences or schools …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
Determine whether the Board’s 2018-19 adopted budget was realistic and structurally balanced based on historical or known trends.
https://www.osc.ny.gov/files/local-government/audits/pdf/rochester-2020-44.pdfSelected Aspects of Discretionary Spending
… Seneca. To accomplish its mission, the Authority incurs direct costs for specific program purposes, and it incurs indirect or “discretionary costs” that support overall objectives. Each public authority should have … including meetings and other events, memberships in professional organizations, sponsorships, and training. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Dutchess County – Court and Trust Funds (2014M-293)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… 2012. Background The City of Hudson is located in Columbia County and has a population of approximately 6,700 residents. … a log of these receipts. Certain Departments issued permits, which were the supporting documentation for several … Ensure that each Department issues press-numbered permits only, and maintains a log of the permits procured and …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102DiNapoli Releases 2025 Fiscal Stress Scores for Villages and Some Cities
… months past their statutory filing deadline. Over 386,000 New Yorkers reside in these municipalities. Notably, three …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-releases-2025-fiscal-stress-scores-villages-and-some-citiesOpinion 89-58
… authorized to provide same improvements or services) PARK DISTRICTS -- Establishment (authority to establish park district within an existing park district) TOWN LAW, §§81, 198, 202, 202-a, 220: A town … 12 or sections 81 or 220 of the Town Law may establish a park district within an existing larger park district and if …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 89-41
… (necessity of public hearing) GENERAL MUNICIPAL LAW, §216; TOWN LAW, §179: A mandatory referendum to establish a service … of a fire district pursuant to General Municipal Law, Article 11-A. General Municipal Law, Article 11-A (§214 … of a fire district pursuant to General Municipal Law Article 11A …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Other Bulletin No. 7
… Purpose To notify the SUNY Construction Fund of OSC’s automatic processing of the 3% Salary Increase and to provide instructions for payments not processed … To notify the SUNY Construction Fund of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-7-april-1-2008-3-general-salary-increase-suny-constructionCredit & OARS
… Program Eligibility Credit, Opportunistic and ARS Current Strategies Private Credit Stressed / Special Situations Capital Shortages Niche Strategies Direct Program Guidelines - Credit & Opportunistic Strategies Life-Cycle Stage: All, including Seed and Anchor …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/credit-and-oarsFixed Income
The program has nine program partners who oversee the emerging managers on behalf of the Fund The partners source perform due diligence and recommend managers
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/fixed-incomeReal Assets
… The program has nine program partners who oversee the emerging managers on behalf of the Fund The partners source perform due diligence and recommend …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-assetsSunshine Developmental School - Compliance With the Reimbursable Cost Manual (2012-S-64), 90-Day Response
To determine whether the costs reported by the Sunshine Developmental School on its Consolidated Fiscal Reports (CFRs) were allowable and properly documented
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s64-response.pdfTown of Canton - Compensation and Benefits (2018M-159)
… payments and the Town paid $58,858 to the Supervisor’s wife for services she provided during this period. The Board …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159DiNapoli: Contractor Charged State for Booze & Sunset Cruise
… and a sunset cruise at a conference at the Montauk Yacht Club Resort & Marina, and more than $22,000 for a staff … staff to attend a two-day conference at the Montauk Yacht Club Resort and $22,901 for a staff picnic. While at the … and a sunset cruise at a conference at the Montauk Yacht Club Resort Marina and more than $22000 for a staff picnic …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-contractor-charged-state-booze-sunset-cruise