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Overview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new sections of the Retirement and … 5 members and Tier 6 members who joined before July 1, 2025.* Section 383-f of the RSSL provides a new 25-year plan, … title with a date of membership on or after July 1, 2025 will automatically be enrolled in the new 20-year plan. …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewPerry Central School District – Financial Management (2017M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2013 through February 24, 2017. … in the annual budget. Use excess funds in a manner that benefits District taxpayers. Update the reserve plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Fabius-Pompey Central School District – Information Technology (2016M-237)
… February 29, 2016. Background The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, … FabiusPompey Central School District Information Technology 2016M237 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Dalton-Nunda Central School District – Separation Payments (2015M-142)
… is located in the Towns of Nunda, Portage, West Sparta and Mount Morris in Livingston County, the Towns of Granger and Grove … year totaled approximately $19.3 million. Key Findings One employee was paid $15,895 that was not consistent with the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Town of Minden – Budgeting (2014M-366)
… to review the Town’s budgeting practices for the period January 1, 2011 through July 31, 2014. Background The Town of … was to review the Towns budgeting practices for the period January 1 2011 through July 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Warsaw – Tax Collection Remittance (P1-24-22)
… complete report – pdf] Audit Objective Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted … by New York State Town Law (Town Law). Key Findings The Clerk did not remit collections to the Town Supervisor … Determine whether the Town of Warsaw Town Town ClerkTax Collector Clerk …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22General Schedule/Cycle of Data Availability: Financial Data
… of the close of their fiscal years, depending upon the class and population size of the local government. Specific … review of annual reports of all localities within a class is completed, LGSA compiles financial tables for each class. Fiscal year end dates generally drive the order in …
https://www.osc.ny.gov/local-government/data/general-schedulecycle-data-availability-financial-dataSUNY Bulletin No. SU-274
… to update a Tier 6 employee’s Retirement Plan page due to the two-year look back Affected Employees Tier 6 New York … Education Department and SUNY employees who are members of the ORP Background On March 16, 2012, the Governor signed Legislation creating Tier 6. This tier …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-274-two-year-look-back-tier-6-suny-optional-retirement-planFreedom of Information Law (FOIL)
… 15th floor Office of the State Comptroller 110 State Street Albany, NY 12236-0001 Fax: 518-473-8940 In Person: … Written requests may be submitted in person at OSC’s main office at 110 State Street in Albany, New York, between … 9:00 a.m. and 5:00 p.m. on weekdays. Upon entering the main entrance, advise security that you are visiting to …
https://www.osc.ny.gov/help/foilCity of Troy – Budget Review (B5-16-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling … City of Troy Budget Review B51615 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … (Allegany County, Livingston County and Wyoming County) The board and district officials did not adopt realistic … budgets and effectively manage fund balance and reserves. The board’s actions to manage fund balance were not …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Best Practices – Information Technology Contingency Planning
… There are several steps entities can take to improve their ability to quickly restore electronic data. Adopt a Data Backup … for backing up and any other important details relating to the process (e.g., file-naming conventions, method of … There are several steps entities can take to improve their ability to quickly restore electronic data …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … Technology (Steuben County) Auditors found that the board did not adopt information technology (IT) security policies and procedures. In addition, the board did not enter into a written agreement with the IT …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1366
… Purpose To provide agencies with instructions for using new action/reason codes to report workers’ compensation transactions for employees on workers’ compensation Leave. Affected … compensation benefit and any supplemental payments for on-the-job injuries that were negotiated by the State. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1366-new-payserv-actionreason-codes-and-procedures-reporting-workersChart of Accounts
… Department Budget Earnings table. To fix this error you can take one of two actions. The agency will need to either …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsDiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was … State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods that have been delivered or services that have been provided. A … Basically a claim is a demand presented for the payment of money due for goods that have been …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimTown of Colchester – Financial Condition (2016M-376)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for … 1, 2015 through August 31, 2016. Background The Town of Colchester is located in Delaware County and has a … Town of Colchester Financial Condition 2016M376 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Town of Niskayuna – Water Operations (2013M-328)
… control and periodically reconcile it with individual customer accounts. Perform an annual audit of the Receiver’s …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328State Agencies Bulletin No. 2019
… PEF Salary Increase: Employees with a Comp Rate Code of ANN, 21P or CAL who are in a traineeship (Grade 800) Employees with a Comp Rate Code of ANN, 21P or CAL who are in an NS position (Grade 600) Employees with a Comp Rate Code of ANN, 21P or CAL who are in an NS position (Grade 600) which …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increase