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Limitations – Career Plan
… 1 If your date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation … 20 percent. The amount in excess of 20 percent is excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included …
https://www.osc.ny.gov/retirement/publications/1642/limitationsLimitations – New Career Plan
… from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in … of your FAS, and the amount of overtime is limited to 15 percent of your salary in any given year. Tier 6 If the … the Governor’s annual salary is excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more …
https://www.osc.ny.gov/retirement/publications/1515/limitationsCollege at Buffalo – Selected Employee Travel Expenses
… control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental costs such as … the highest in the State and had outliers in the areas of lodging and air fare. This employee's travel expenses totaled … sporting events, including transportation, meals and lodging. This coach also incurred expenses for recruiting …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… of our audit was to assess the Town’s financial condition and internal controls over cash disbursements for the period … providing for an independent review and verification of her work. Key Recommendations Develop a fund balance policy … operations against budget estimates throughout the fiscal year and ensure that appropriations are available before …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… Purpose of Audit The purpose of our audit was to review internal controls over time and attendance and leave accrual records, Justice Court operations, and the chief fiscal officer’s financial activities, including …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132City of North Tonawanda – Financial Operations (2012M-203)
… at Canal Fest and a variety of raffles, bingo, and other games of chance. We identified fire company fundraisers that …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Selected Aspects of Discretionary Spending
… (Authority) was created in 1970 to develop and improve the public transportation systems in the central region of New … Authority spending that was discretionary in nature. Each public authority should have formal policies and procedures …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… 31, 2013. Background The Mattituck-Cutchogue Union Free School District is located in the Town of Southold in Suffolk … moneys as restricted cash. … MattituckCutchogue Union Free School District Financial Condition 2013M322 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… ensure that the operators of motor vehicles registered in New York possess adequate insurance coverage, or are … programs and assess these expenses on insurance carriers in proportion to their reported premiums. Certain fees paid … vehicles reduce the assessable expenses. Key Findings In general, the Department is appropriately allocating, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityXVI.3 Overview – XVI. Financial Reporting
… This section includes a discussion of the New York State Financial Reporting Entity for the purpose of … not included in the State's periodic financial reports and why. The principles described in this chapter are applicable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… complete report - pdf ] Audit Objective Determine whether the Smithtown Central School District’s (District) Board of … were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that … expenses were reasonable. Key Findings We found that the Board ensured the claims we reviewed were adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedCUNY Bulletin No. CU-823
… represented by IBT, Local 237 in Bargaining Units SB, SE, SM, SP, ST, SU, SV, SW, SX and SZ. Affected Employees: … represented by IBT, Local 237 in Bargaining Units SB, SE, SM, SP, ST, SU, SV, SW, SX and SZ are affected. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-823-international-brotherhood-teamsters-ibt-local-237Opinion 97-19
… who is an officer and stockholder of an insurance agency with which the fire district contracts has an interest in the … conflict of interest in the fire district's contract with the agency. You note that the treasurer receives no … officer or employee has an "interest" in any contract with the municipality if he or she receives a direct or …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Former Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… and grants," State Comptroller Thomas P. DiNapoli said. "My investigators brought this case to our partners in law …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterOpinion 93-29
… that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for in villages) … BOARD -- Powers and Duties (designation of official newspaper) PUBLIC OFFICERS LAW, §70-a; GENERAL CONSTRUCTION … village board, by resolution, may designate as an official newspaper any publication meeting the requirements of Public …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 90-55
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Disability Benefits (termination of … the rights of a firefighter who is employed in a village fire department which is terminated after the firefighter is …
https://www.osc.ny.gov/legal-opinions/opinion-90-55DiNapoli: NYC Retail Sector Battered by Pandemic
… booming, according to a report released today by State Comptroller Thomas P. DiNapoli. “2020 was a bleak year for … booming according to a report released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemicDiNapoli: Audit Finds OMH Needs To Improve Oversight of Supportive Housing Providers To Ensure Safety and Well-Being of Vulnerable New Yorkers
… the needs of all the vulnerable New Yorkers it was created to serve, according to a new audit released today by New York State Comptroller … in the contract. OMH claims there is no requirement to use the provider’s work plan as an evaluation tool. DiNapoli …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-audit-finds-omh-needs-improve-oversight-supportive-housing-providers-ensure-safety-and-wellDiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… New York State Comptroller DiNapoli today released an … counties immediately north of New York City (Westchester, Rockland, Putnam, Orange, Dutchess, Ulster and Sullivan) make … region home in 2015, concentrated in Westchester County (976,000 - 42 percent), with just under 75,000 living …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… The state Department of Health (DOH) is not adequately overseeing … care for individuals who need help with daily activities. All facilities must be licensed, and DOH is required to … investigations and communicate findings promptly. It also calls on DOH to improve the accuracy of its data by regularly …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-finds