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State Agencies Bulletin No. 1598
… if the agency has not Terminated it or processed a Correct History to remove the retirement row. Agency Actions: If an … follow the instructions below to correct the employee’s history. Verify the employee did not receive a retirement … and the employee’s record to verify they can have “Correct History” completed. Payroll Retirement will notify the agency …
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
… tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) compared to the same period last year, … Year-over-year growth in collections during the first half of 2025 almost doubled that for the same period last year … tax collections totaled $119 billion in the first half of 2025 an increase of 37 $423 million compared to the same …
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 91-26
… CONFLICTS OF INTEREST -- Architectural Services (provided to public library by firm employing daughter of library board … 806: A member of a public library board of trustees does not have an interest in a contract between the library and an … in the firm, that the board president's daughter is not a partner in the firm, and that the board president has …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 92-3
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-92-3DiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… officials attributed this, in part, to a small number of beds available in senior shelters. However, auditors found that beds in senior shelters were not being reserved for seniors — 103 of the 368 beds (28%) were given to clients who were younger than 65. …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Academy Charter School , Eastport-South Manor Central School … money is being spent appropriately and effectively.” The Academy Charter School – Board Oversight (Nassau County) The … today announced his office completed audits of the Academy Charter School EastportSouth Manor Central School …
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
… State Common Retirement Fund (Fund) was $291.4 billion at the end of the second quarter of State Fiscal Year … York State Common Retirement Fund Fund was $2914 billion at the end of the second quarter of State Fiscal Year 202526 …
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
… assistance to (or on behalf of) individuals, annuities {Blind Veterans, Gold Star}, and unemployment benefits. The …
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
New York State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2463 billion at the end of the second quarter of State Fiscal Year 202324
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
… retirement benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly … the PLS, the member will receive the PLS distribution at retirement and only their portion will be reduced by the …
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
… provides Agencies with guidance on how to process a refund owed to the State by an employee. Situations where an employee owes a refund to the State may occur for various reasons. For … employee expense report. When an employee owes the State a refund as the result of an employee expense report, 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
New York State Comptroller Thomas P DiNapoli and the New York State Police announced the sentencing of Bonnie S Robertson 63
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
… Examples from GASB Statement 34 included in this bulletin, copyright … Examples from GASB Statement 34 Statement of Revenues Expenses and …
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)
… in our initial report, Medgar Evers College: Controls Over Bank Accounts ( 2015-S-92 ). Background Our initial audit, … These findings point to weaknesses in the monitoring of bank accounts, which increase the risk that Medgar Evers … (totaling $810,608) paid from six judgmentally selected bank accounts, 26 payments totaling $118,782 were either …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followManagement of Energy Consumption
… the period April 1, 2006 to January 31, 2012. Background Executive Order No. 111 (EO 111) issued on June 10, 2001, … of Interest Office of Mental Health: Compliance With Executive Order 111 Purchase of Renewable Energy (2008-S-80) … Energy Research and Development Authority: Compliance With Executive Order 111 Requirements to Purchase Power From …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionHelping Hands School – Compliance With the Reimbursable Cost Manual
… June 30, 2014, we determined Helping Hands reported $26 in non-personal service costs on its CFR that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualAdministration of Fellowship Leaves (Follow-Up)
… included in our initial audit report, Administration of Fellowship Leaves (Report 2011-S-20). Background Our initial … audit report, issued October 9, 2013, examined whether the fellowship leaves granted City University of New York (CUNY) … requirements. We found that although most of the fellowship recipients we reviewed complied with CUNY policy, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followState Agency Small-Dollar Purchases (Follow-Up)
… in its efforts to increase State agencies’ P-Card use for small-dollar purchases. Aggregate P-Card use increased … have P-Cards during either year, and one used the P-Card for all purchases during both years. Key Recommendations None …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followSelected Aspects of Discretionary Spending
… Authority’s discretionary spending complied with its guidelines and was reasonable, adequately supported, and … Authoritys discretionary spending complied with its guidelines and was reasonable adequatel …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0