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State Agencies Bulletin No. 1598
… Purpose: The purpose of this bulletin is to inform agencies of PayServ changes that must occur when an … Job Action and whose ORP or VDC Savings Plans panel is set to Elect are affected. Background: OSC has identified several … are receiving service credit and/or Employer contributions to which they are not entitled. Effective Dates: Beginning …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1598-terminating-retirement-plans-active-employees-prior-job-action-retireDiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… half of 2025, an increase of 3.7% ($423 million) compared to the same period last year, according to a report released today by State Comptroller Thomas P. … nearly the same as the average growth rate for the January to June period from 2010 to 2019 during the recovery and …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearOpinion 90-8
… but a fire company in a multi-company fire department is not precluded from paying all or part of its foreign fire … insurance tax moneys to the fire department of which it is part (see Insurance Law, §§9104[f][2]; 9105[d][3][B]). In … of the recipient of foreign fire insurance tax moneys is related to a city's property, affairs and government ( …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Opinion 91-26
… Services (provided to public library by firm employing daughter of library board member) -- Codes of Ethics … public library and firm employing library board member's daughter) -- Interest In Contract (library board member in … from having an interest in any contract of his or her municipality if the officer or employee, individually or …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 92-3
… repay the loan in question. February 11, 1992 Michael G. Walsh, Esq., Town Attorney Town of Southampton …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 91-25
… -- Disability Benefits (entitlement of paid firefighters to salary increments or steps based on longevity and to holiday pay); (employment restrictions) GENERAL MUNICIPAL … Whether a disabled firefighter receiving payments pursuant to General Municipal Law 207a2 is entitled under the statute …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Comptroller DiNapoli Releases School Audits
… audits of the Academy Charter School , Eastport-South Manor Central School District and the Liverpool Central … or approve claims totaling $1.9 million. Eastport-South Manor Central School District – Financial Software User … audits of the Academy Charter School EastportSouth Manor Central School District and the Liverpool Central …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0DiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… The estimated value of the New York State Common Retirement Fund (Fund) was $291.4 billion at the end of the second quarter of State Fiscal Year 2025-26, New York State Comptroller … The estimated value of the New York State Common Retirement Fund Fund was $2914 …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterIV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… (or on behalf of) individuals, annuities {Blind Veterans, Gold Star}, and unemployment benefits. The account code …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceDiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… Fund (Fund) was $246.3 billion at the end of the second quarter of State Fiscal Year 2023-24. For the three-month … “The bounce back that markets experienced during the first quarter of the state fiscal year gave way to declines in the second quarter,” DiNapoli said. “Our domestic economy has been …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementXIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… This chapter provides an overview of reimbursable expenses to State employees. Most employee expenses will be reimbursed … expenses are reimbursed via payroll. Tuition reimbursement to a State employee will be processed by the Governor’s … voucher in the Accounts Payable module of the SFS. Refer to the sections within Chapter XII – Expenditures of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewXIII.10 Overview – XIII. Employee Expense Reimbursement
… AND POLICIES This section provides Agencies with guidance on how to process a refund owed to the State by an employee. … greater than they were entitled to, or (iv) spent more on the State-issued travel card than he or she was entitled to receive in reimbursement on the employee expense report. When an employee owes the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewDiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… an egregious act. Ms. Robertson kept her mother's death a secret to steal her pension. She was caught and now she must …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… 06856 are reprinted by permission. Sample City Statement of Revenues, Expenses, and Changes in Fund Net Assets … Examples from GASB Statement 34 Statement of Revenues Expenses and changes in Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… Purpose To determine the extent of implementation of the two … accounts that were not on the list. These findings point to weaknesses in the monitoring of bank accounts, which … given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followManagement of Energy Consumption
… Purpose To determine whether Office of Children and Family Services … consumption. The audit covers the period April 1, 2006 to January 31, 2012. Background Executive Order No. 111 (EO … 10, 2001, directs State agencies and public authorities to be more energy efficient and environmentally proactive. It …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionHelping Hands School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Helping Hands … covered the fiscal year ended June 30, 2014. Background To determine whether the costs reported by Helping Hands … SED’s requirements for reimbursement. Key Recommendations To SED: Review the disallowances identified by our audit and …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualAdministration of Fellowship Leaves (Follow-Up)
… Purpose To determine the extent of implementation of the six recommendations included in our initial audit report, Administration of Fellowship Leaves (Report 2011-S-20). Background Our … To determine the extent of implementation of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followState Agency Small-Dollar Purchases (Follow-Up)
… of the three recommendations included in our initial audit report, State Agency Small-Dollar Purchases (2009-S-56). Background In our initial audit report, which was issued on September 9, 2010, our objectives … of the three recommendations included in our initial report. Key Findings OGS officials made significant progress …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-follow