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Full- and Part-Time Service Credit – Special 20- and 25-Year Plans
… 2, 3, 5 and 6 members, one year of part-time employment is credited as the lesser of: number of days reported* ÷ 260 …
https://www.osc.ny.gov/retirement/publications/1517/full-and-part-time-service-creditDiNapoli: New York Can Do More to Enhance Strategies to Lower Suicide Rate
… to up-to-date data. The audit was conducted from July 2023 to July 2025 to review OMH’s progress. Progress Made, …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-york-can-do-more-enhance-strategies-lower-suicide-rateDiNapoli: NYC Department for the Aging Faces Challenges Meeting Growing Home Care Needs
… New York City’s Department for the Aging (DFTA) provides home care and case management … is expected to be federally funded. 60+ Population Growing From FY 2019 to FY 2024, the population age 65 and older and … declined as the waitlist has continued to expand. In FY 2025, there were 3,121 home care clients served, with an …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-department-aging-faces-challenges-meeting-growing-home-care-needsDiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… local governments this year than ever before, according to a report released today by New York State Comptroller … What is clear is that Washington must do more to help stabilize state and local government finances to avoid … month, the total amount of federal assistance available to help address cash-flow and budget-balancing needs remains to …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesState Comptroller DiNapoli Releases Municipal & School Audits
… Finally, the school’s former operations manager was arrested in December 2024 for the alleged theft of $1,100 in …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases State Audits
… for the programs; $110,206 in parent agency administration services provided by Easter Seals NY that included executive … and advertising costs. Department of Health: COLA – Child Center of New York (2016-BSE4-01) Each fiscal year, DOH … with an eligible contract. Of the $15,538 examined for the Child Center, auditors found $5,756 in overpayments for …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal Audits
… costs to provide services to Ashland. City of Long Beach – Budget Review (Nassau County) The significant revenue …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… that the New York State Common Retirement Fund (the Fund) is putting $50 million toward the federal Paycheck Protection … are kept on the payroll for eight weeks and the money is used for payroll, rent, mortgage interest, or utilities. … to address the immediate crisis. Additionally, the Fund is exploring the possibility of providing another $100 …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionState Agencies Bulletin No. 1995
… Hosp Ed&S Dev Spec Nrsg 001092 1471520 Rehab Hosp Nrsg Asst 1 018731 5530400 Rehab Hosp Nrsg Asst 2 018728 5530420 Rehab Techngst 1 007609 8341510 Rehab …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1995-pilot-program-establishing-temporary-overtime-rate-employees-certainBorrowing Against Your Contributions – State Police Plan
… could result in significant tax consequences for you. You do not make the required payments on your loan at least once every three months or do not complete repayment within five years from the date the …
https://www.osc.ny.gov/retirement/publications/1518/borrowing-against-your-contributions-0Peekskill City School District – Financial Condition (2015M-191)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191More About This Retirement Plan – State University Police Plan
… of New York, administers these plans. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1823/more-about-retirement-planVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… of corrections made to vouchers that used an interagency vendor id (beginning with ‘042’). See Section 1.A – Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersHighland Central School District – Non-Instructional Overtime (2021M-8)
… or reduced. 10 employees were overpaid for 189.75 overtime hours totaling $7,551 and seven employees were underpaid for 39.25 overtime hours totaling $1,158. Key Recommendations Adopt policies and … incurred. Implement procedures for supervisory review of hours worked for accuracy of manual calculations of overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Wainscott Common School District - Financial Condition (2018M-237)
… Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Watkins Glen Central School District - Financial Management (2019M-57)
Determine whether the Board and District officials monitored the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… needs and discontinue appropriating fund balance that is not needed. Reduce the amount of unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeSprings Union Free School District - Payroll (2018M-222)
… - pdf] Audit Objective Determine whether Springs Union Free School District (District) employees received the … Springs Union Free School District Payroll 2018M222 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… in three of those years, only a fraction was used to finance operations. After adding back the appropriated … fiscal years 2014-15 through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s appropriations, … six reserves, two were not used as intended and appear to be overfunded. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Margaretville Central School District – Financial Management (2020M-46)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46