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Pembroke Central School District - Investment Program (2023M-130)
… which had an average of $13.4 million available for investing. Had officials considered other legally … a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor investments. Formally solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130State Agencies Bulletin No. 2295
… amount will increase to $23,500 for calendar year 2025. An additional deferment is available to employees age … for a combined maximum contribution limit of $31,000 in 2025. Effective January 1, 2025, Section 109 of the Secure 2.0 Act increases the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaPublic School Safety – Incident Reporting and Unauthorized Student Departures
… limits are designated “Persistently Dangerous” (PD) or “Potentially Persistently Dangerous” (PPD). Officials of PD schools are required to notify parents of their option to … classrooms on their own. Key Recommendations Ensure that all SAVE-reportable incidents are captured in DoE’s “Online …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresState Comptroller DiNapoli Releases Municipal & School Audits
… duties or implement compensating controls relating to non-payroll disbursements; establish procedures to detect and prevent duplicate payments from occurring; or … Brook-Rye Union Free School District – Capital Project Change Orders (Westchester County) The board and district …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Cohocton – Procurement (2025M-13)
… is to seek competition that is often required by New York State law or by locally adopted policy. One of the goals of … do not solicit competition as required by New York State General Municipal Law (GML) and Town policies, there is … officials may have saved the Town approximately $23,000 on purchases of goods and services that totaled approximately …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Opinion 95-26
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … (investment of tax moneys by loan to fire department) INSURANCE LAW, §§9104, 9105: The Lawrence-Cedarhurst … Firemen's Benevolent Association may expend foreign fire insurance tax moneys to rent a meeting room if the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Opinion 98-2
Whether a fire district may pay for dinner expenses for fire commissioners under certain circumstances
https://www.osc.ny.gov/legal-opinions/opinion-98-2Full- and Part-Time Service Credit – Article 14 Benefits
… a participating employer, we calculate your retirement service credit by subtracting your beginning date of … State’s annual minimum wage for your full career in public service. “Full-time” is defined by your employer, but must be …
https://www.osc.ny.gov/retirement/publications/1644/full-and-part-time-service-creditTown of Horicon – Leave Accruals (2016M-421)
… evaluate the accuracy of employees’ leave accrual records for the period January 1, 2015 through September 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $3.5 million. Key Findings … balances. We found errors in the leave accrual records for six employees. Key Recommendations Ensure that Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421DiNapoli Op-Ed: New York Needs to Boost Financial Education in Our Schools
… have already incorporated financial education into the school curriculum, with some starting lessons as early as … require students take a personal finance class to graduate high school. New York should get with the program. I issued … Blue Ribbon Commission charged with examining the state’s high school graduation measures. Recommendations from the …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-op-ed-new-york-needs-boost-financial-education-our-schoolsOpinion 2002-2
… the unconditional and legally enforceable right to receive benefits under a service award program "that will begin at … age. Thus, because the only express limitation on the accumulation of such service credit is that it may not exceed … however, to the extent that a service award is akin to a pension benefit (compare General Municipal Law §214[1] …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Opinion 2002-2
… the unconditional and legally enforceable right to receive benefits under a service award program "that will begin at … age. Thus, because the only express limitation on the accumulation of such service credit is that it may not exceed … however, to the extent that a service award is akin to a pension benefit (compare General Municipal Law §214[1] …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0State Agencies Bulletin No. 1993
… of Homeland Security and Emergency Services instructions for processing the 2019-2020 and 2020-2021 PEF Office of Fire Prevention and Control (OFPC) Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1993-2019-2020-and-2020-2021-uniform-maintenance-allowance-employees-fireState Agencies Bulletin No. 2343
… of Homeland Security and Emergency Services instructions for processing the 2024-2025 PEF Office of Fire Prevention … Agreement between the State of New York and PEF provides for an annual maintenance allowance. Effective Dates: The … Rate method. Yonkers Flat Rate Withholding is 1.95975% for Yonkers residents and 0.50% for Yonkers non-residents. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2343-2024-2025-uniform-maintenance-allowance-employees-fire-protectionSUNY Bulletin No. SU-235
… Employees designated management of confidential in the State University of New York – BU13 who meet the eligibility … of this payment. Effective Date(s) The April 2016 State University of New York (SUNY) Management and … by the campus president who meet the following criteria on the payment effective date of 04/07/16 are eligible to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-235-april-2016-state-university-new-york-suny-management-andSUNY Bulletin No. SU-246
… Purpose To provide agency instructions for processing the April 2017 … on the payment effective date of 04/06/17 are eligible to receive the April 2017 State University of New York (SUNY) … Status = Active or Leave With Pay Agency Actions Prior to processing, agencies must complete a roster identifying …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-246-april-2017-state-university-new-york-suny-management-andSUNY Bulletin No. SU-272
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive an April 2016, … SUNY M/C Retroactive Discretionary Salary Increase. The roster must include the increased salary and must be signed … forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in Excel format. To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-272-state-university-new-york-suny-management-and-confidentialSUNY Bulletin No. SU-282
… Purpose The purpose of this bulletin is to provide agency instructions for processing the April 2019 SUNY M/C Retroactive Discretionary … management or confidential in the State University of New York - BU13 who meet the eligibility criteria and are … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-282-april-2019-state-university-new-york-suny-management-andReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2025.pdfReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-23-2025.pdf