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Omnibus Procurement Amendments
… (Zebrowski/Krueger) – Relates to participation by state agencies in a system used by the comptroller to compile … the commissioner of the office of general services and state agencies to develop alternative procurement methods not … clarifying the valuation of non-cash contracts by the state comptroller; and conforming the definition of …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Centereach Fire District – Procurement (2016M-342)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement practices for the … provides fire protection and emergency rescue services to approximately 31,500 residents and is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342State Comptroller DiNapoli Releases Municipal & School Audits
… company officials did not properly monitor fuel inventory for loss, waste or misuse. Officials did not accurately … 2,936 gallons of fuel, costing $7,603 were not accounted for. Officials also did not verify the accuracy of fuel … $1 million were omitted. In addition, bank reconciliations for accounts totaling approximately $51 million were not …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: State Should Improve Financial Literacy Efforts
… steps to improve financial literacy education. Their full responses are available in the audit. The audit is part …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-effortsDiNapoli: Help for Vulnerable Adults in NYC Falls Short
… Management Problems Auditors reviewed 179 referrals for 80 clients between April 2019 and August 2023 and found late …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-help-vulnerable-adults-nyc-falls-shortDiNapoli Op-Ed: Corporate America Needs to Come Clean on AI's Impact on Jobs
… to be transparent about how Artificial Intelligence (AI) is impacting layoffs, entry level jobs and long-term … software development to logistics to customer service, AI promises major gains in productivity. It is increasingly … and entry-level workers, a group that National University data shows accounts for nearly 50 million U.S. jobs at risk. …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-op-ed-corporate-america-needs-come-clean-ais-impact-jobsApplying for Previous or Military Service Credit – Non-Contributory Plan with Guaranteed Benefits
… To receive credit for any type of previous or military … Services Bureau. Please include as much information as you can about the period of employment for which you are … If there is a cost, it will be less expensive than if you wait to purchase it at a later date. Your retirement benefit …
https://www.osc.ny.gov/retirement/publications/1513/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – Police and Fire Plan
… To receive credit for any type of previous or military … Services Bureau. Please include as much information as you can about the period of employment for which you are … If there is a cost, it will be less expensive than if you wait to purchase it at a later date. Your retirement benefit …
https://www.osc.ny.gov/retirement/publications/1512/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – Regional State Park Police Plan
… To receive credit for any type of previous or military service, send a written … much information as you can about the period of employment for which you are seeking credit. We will determine your … the credit and any cost involved. Requesting credit for your previous public employment as early in your career …
https://www.osc.ny.gov/retirement/publications/1867/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… To receive credit for any type of previous or military service, send a written request (which must be received before your …
https://www.osc.ny.gov/retirement/publications/1511/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – Forest Rangers Plan
… To receive credit for any type of previous or military service, send a written … much information as you can about the period of employment for which you are seeking credit. We will determine your … the credit and any cost involved. Requesting credit for your previous public employment as early in your career …
https://www.osc.ny.gov/retirement/publications/1864/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – En-Con Police Officers Plan
… To receive credit for any type of previous or military service, send a written … much information as you can about the period of employment for which you are seeking credit. We will determine your … the credit and any cost involved. Requesting credit for your previous public employment as early in your career …
https://www.osc.ny.gov/retirement/publications/1822/applying-previous-or-military-service-creditCost-of-Living Adjustment – State Police Plan
… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently increase each year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the previous year’s annual rate of inflation (never less …
https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustmentContract Advisory No. 33
… Public Work Contractor Registration Guidance: Pursuant to Labor Law § 220-i, effective December 30, 2024, (i) contractors are prohibited from bidding on contracts for public work, and (ii) contractors and subcontractors are … from commencing work on covered projects subject to Labor Law §§ 224-A and 224-D or other projects that are …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryPearl River Union Free School District – Fixed Assets (2022M-126)
… Findings District officials did not properly monitor and account for 70 percent of fixed assets reviewed totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Schuyler Lake Fire District – Financial Activities (2022M-191)
… whether the Schuyler Lake Fire District (District) Board of Fire Commissioners (Board) established controls over … Board did not: Establish adequate controls over the work of the Treasurer, which include receiving and disbursing … for fiscal years 2015 through 2021 . As a result, as of July 31, 2022, the AUDs were between 152 and 2,343 days …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… Audit Objective Determine whether Henry Johnson Charter School (School) Board of Trustees (Board) and officials ensured tuition billings to school districts were adequately supported and collections … audit charter school Henry Johnson …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsFredonia Central School District - Financial Management (2018M-33)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund … in annual operating surpluses and a fund balance increase of more than $2 million (52 percent). As of June 30, 2017, unrestricted fund balance totaled more …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Alfred-Almond Central School District - Financial Management (2019M-131)
… Findings The Board overestimated appropriations by a total of $2.3 million from 2015-16 through 2017-18 and annually appropriated an average of $495,000 of fund balance that was not used to finance operations. As …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Genesee Valley Central School District - Financial Management (2019M-231)
… Findings The Board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and annually appropriated $225,000 of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund balance totaled over $1 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231