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Eligibility, the Benefit and Filing – New Career Plan
… to retire at age 55. Tier 2 and 3 Members: You must have at least five years of service credit after July 1, … between ages 55 and 62. Tier 5 and 6 Members: You must have at least five years of service credit. You are eligible … day of the month following your 70th birthday, even if you have not elected the special plan. The Benefit If you retire …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingLimitations – New Career Plan
… of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed … in the preceding 12-month period by more than 20 percent. Any amount in excess of 20 percent is excluded from the … your date of retirement. Tiers 2 and 3 If the earnings in any year included in the FAS period exceed the average of the …
https://www.osc.ny.gov/retirement/publications/1515/limitationsTown of Pulteney – Financial Management and Information Technology (2012M-177)
… management and controls over information technology (IT) for the period January 1, 2010, through May 30, 2012. … and the Supervisor has not developed detailed procedures, for ensuring that financial duties are adequately segregated … or disaster recovery. There is no system in place for monitoring IT activity or changes in the system, …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… entries, and perform bank reconciliations without any supervision, there is a risk that she could initiate and …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6State Comptroller DiNapoli Releases Municipal Audits
… deposit all tax collections within 24 hours as required. In addition, the clerk did not remit real property tax … collections to the town supervisor or the county treasurer in a timely manner. Town of Owasco – Financial Management and … did not adopt an adequate reserve policy, which resulted in the unrestricted general fund balance to increase to an …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Tax Revenues Down $3 Billion Through July
… need during this national emergency.” Other items of note in the report: Personal income tax (PIT) collections totaled … a drop of 23.1 percent. The year-over-year decline in July, 8.6 percent, was the lowest since March. All Funds … from the previous year, including a $1.8 billion decline in local assistance grants. The General Fund ended the month …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyState Comptroller DiNapoli Releases Municipal Audits
… did not perform an annual audit of the treasurer’s records for 2017 and 2018. The treasurer did not file required annual … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsVillage of Middleport – Water and Sewer Rents (2013M-313)
… 3, 2013. Background The Village of Middleport is located in Niagara County and has approximately 1,840 residents. The … appropriations for the general, water and sewer funds in the 2013-14 fiscal year total $1.7 million. Key Findings … system” did not ensure that transactions were recorded in a timely manner. The Clerk-Treasurer’s spreadsheets were …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and mobile … compensation reserve funds were inappropriately used to fund other unrelated general fund operating costs. The … of personal use. We found that 25 devices had minimal to no discernible use for District purposes and were used …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesState Comptroller DiNapoli Releases Municipal & School Audits
… County) SHP training was not provided to all employees and any elected officials. Of the 30 total individuals tested (23 … who completed the training or ensure everyone who should have completed the training did so. Of the 315 total …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2DiNapoli: State Pension Fund Releases Annual Investment Return
… Common Retirement Fund’s (Fund) investment return was -4.14% for the state fiscal year that ended March 31, 2023. … actuarial assumptions, including wage growth, inflation, age of retirement and mortality. Integral to the Fund’s …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-pension-fund-releases-annual-investment-returnDiNapoli Releases Bond Calendar for Third Quarter
… The anticipated sales in the third quarter compare to past planned sales of $7.43 billion during the second … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. A new schedule is released every …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-releases-bond-calendar-third-quarterTax Cap Compliance
Find information on Tax Cap Compliance below
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceCUNY Bulletin No. CU-385
… Purpose To notify agencies of health insurance rate changes. Affected … Questions regarding this bulletin may be directed to the University Director of Employee Benefits at CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-385-city-new-york-health-insurance-rate-changesCUNY Bulletin No. CU-379
… employees with health insurance coverage Effective Date(s) Paychecks dated July 16, 2009 OSC Actions OSC will … health insurance rate changes as requested by the City of New York, Office of Labor Relations. Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-379-city-new-york-health-insurance-rate-changesCentral Islip Union Free School District - Claims Audit Process (2018M-170)
… (66 percent) totaling $114,333 without documentation to support that the prices charged were accurate. Key … officials agreed with our findings and indicated they plan to initiate corrective action. … Central Islip Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170New York State Comptroller DiNapoli Statement on Events in Charlottesville, Va.
… New York State Comptroller Thomas P. DiNapoli released the following statement in response to events in Charlottesville. "The chaos and tragic loss of life in Charlottesville are a warning and a wake-up call. …
https://www.osc.ny.gov/press/releases/2017/08/new-york-state-comptroller-dinapoli-statement-events-charlottesville-vaJoin Our Team as a State Program Examiner!
… range of subjects — from social services and housing to criminal justice and economic development, the environment … Executive Branch with an independent and objective view of how government can operate more efficiently and effectively. … or 518-375-8202 with questions about positions with SGA or how to apply. The Office of the New York State Comptroller is …
https://www.osc.ny.gov/jobs/sgaAmagansett Union Free School District - Procurement (2018M-206)
… Check vouchers for compliance with the policy prior to approval. And employees obtain quotes when required. … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine if the District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/28/amagansett-union-free-school-district-procurement-2018m-206CUNY Bulletin No. CU-340
… be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This bulletin notifies agencies of an automatic Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-340-new-york-city-health-insurance-rate-changes