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Overview – En-Con Police Officers Plan
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payments …
https://www.osc.ny.gov/retirement/publications/1822/overviewPride 2022
… 1969, when a riot broke out at New York City’s Stonewall Inn and ignited the modern movement for equality for all. … June, Pride month honors the anniversary of the Stonewall Inn riot and uplifts lesbian, gay, bisexual, transgender and …
https://www.osc.ny.gov/pride-2022Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
Clark Mills Fire District Controls Over Financial Activities 2014M315
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Greece Central School District – Procurement of Professional Services (2024M-129)
… service providers that were paid $2.4 million (65 percent). Officials consistently used the same attorneys …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mCity of Batavia – Business Improvement District (2017M-283)
… April 1, 2015 through September 14, 2017. Background The City of Batavia is located in Genesee County. The City has … City of Batavia Business Improvement District 2017M283 …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and examine … amounts are within statutory limits and develop a plan to use the excess balance in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… its annual update document with OSC within the required timeframe. The Clerk-Treasurer did not segregate duties of … update document is filed with OSC within the required timeframe. Segregate duties and responsibilities or provide …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30DiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… The estimated value of the New York State Common Retirement Fund (Fund) was $297.8 billion at the Dec. 31, 2025, end of the third quarter of State Fiscal Year 2025-26, … The estimated value of the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… a model or serial number. A wheel balancer and a portable video magnifier, purchased for a total of $4,769, could not …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… Public Charter School (School) officials procured goods and services in accordance with established policies. Key Findings School officials did not procure goods and services in accordance with the established policy and procedures. As a result, there is no assurance that the …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11LaFargeville Central School District – Financial Condition (2016M-216)
… is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Service Retirement Benefit – State University Police Plan
… for Tier 1 members and seven years for Tier 2, 3, 5 and 6 members. Your total benefit cannot exceed 75 percent of … or 61.67 percent of your FAS if you are a Tier 2, 3, 5 or 6 member. If you retire at age 60 before completing 25 years … Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d Service Retirement Benefit …
https://www.osc.ny.gov/retirement/publications/1823/service-retirement-benefitService Retirement Benefit – Forest Rangers Plan
… percent) of your FAS, up to a maximum of 15 years for Tier 1 members and seven years for Tier 2, 3, 5 and 6 members. Your total benefit cannot exceed 75 percent of your FAS if you are a Tier 1 member, or 61.67 percent of your FAS if you are a Tier … Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c Service …
https://www.osc.ny.gov/retirement/publications/1864/service-retirement-benefitSOMOS 2026: Important Information for New Yorkers
… Impact: New York State Farming and Agriculture , January 2026 Federal Impact: Higher Education , October 2025 Tax … , July 2025 Federal Impact: NY’s Safety Net Programs , June 2025 Impact of Federal Funding on New York , May 2025 … the Tax Cuts and Jobs Act , April 2025 Federal Funds to NYC: A Review of Categorical Grants , April 2025 New York's …
https://www.osc.ny.gov/somosChild Care Assistance – Federal Funding and New York
… $13.6 billion in spending from April 2016 through March 2026. In SFY 2026, federal funding totaled almost $1.5 billion, comprised … Of the 168,432 children receiving CCAP services in January 2026, almost 67 percent were in New York City (112,135). …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceHammondsport Central School District – Multiyear Planning (2024M-54)
… contributions for each reserve; gains or losses on the sale of investments or detail the total interest earned; …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54City of Lackawanna – Garbage Collection Fees (2021M-206)
… (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage fees). Key Findings City officials did not always assess and bill garbage fees in accordance with the City Code (Code). … City officials properly assessed and billed solid waste garbage collection fees garbage fees …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206State Comptroller DiNapoli Releases Municipal Audits
… filings accurately and in a timely fashion. Slate Hill Fire District – Procurement and Claims Processing …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsService Retirement Benefit – En-Con Police Officers Plan
… would provide a greater benefit, the greater benefit will be paid. Filing The Application for Service Retirement (RS6037) must be on file with the Office of the State Comptroller at least …
https://www.osc.ny.gov/retirement/publications/1822/service-retirement-benefitUnclaimed Funds by County and Region
… Click on the regions below to view unclaimed funds by county and region Unclaimed Funds by County and Region - May 2026 (pdf) … Unclaimed Funds by County and Region …
https://www.osc.ny.gov/unclaimed-funds/map