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Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… the reserve balance was over $175,000. The Board opted to transfer $10,000 of surplus to an existing reserve account. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsTown of Cambria – Capital Projects Financing (2017M-161)
… The Town of Cambria is located in Niagara County and has a population of approximately 5,800. The Town, which is … a bond resolution before issuing a bond anticipation note (BAN). The Town issued a short-term BAN for $815,000 to fund a … project, 97 percent of which was not needed, and could have avoided incurring issuance costs of $8,150 and interest …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Vestal Central School District – Fund Balances (2017M-91)
… Budgeted appropriations for the 2017-18 fiscal year total approximately $76.2 million. Key Findings District … did not have adequate support and plans for the balances. Total fund balance has increased by $6.3 million (38 percent) …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Groton Central School District – Financial Management (2014M-288)
… audit was to examine the District’s financial activities for the period July 1, 2013 through August 21, 2014. … two schools with 833 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $18.8 million. … funds have excessive balances and no plans or policies for the use of the reserves. Over the last four years, the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Harpursville Central School District – Financial Management (2013M-261)
… District taxpayers. Review all reserve balances and transfer excess funds to unrestricted fund … Harpursville …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Monticello Central School District – Budgeting (2014M-97)
… relating to reserves, review all reserve balances and transfer excess funds to unrestricted fund balance or other …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Use of Electronic Benefit Cards at Prohibited Locations (Follow-Up) (2018-F-15) 30-Day Response
To determine the extent of implementation of the three recommendations included in our initial audit report, Use of Electronic Benefit Cards at Prohibited Locations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f15-response.pdfDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… the year with an estimated value of $272.8 billion. (Note: In July 2025, following the annual audit of the Fund's … to $273.1 billion.) “Market volatility has been pronounced in the first half of 2025, with unpredictable actions out of … estate and real assets (14.1%) and credit, absolute return strategies, and opportunistic alternatives (8.8%). The New …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25How To Retrieve a .txt file from NYSLRS using the OSC Secure File Transfer Services Interface
This job aid shows you (a participating organization) how to use the OSC Secure File Transfer Services Interface in order to properly retrieve an outbound .txt file from NYSLRS.
https://www.osc.ny.gov/files/retirement/third-party-organizations/pdf/vcdp-retrieve-outbound-files.pdfHow To Submit a .txt file to NYSLRS using the OSC Secure File Transfer Services Interface
This job aid shows you (a participating organization) how to use the OSC Secure File Transfer Services Interface in order to properly submit your pipe-delimited .txt files to NYSLRS for processing.
https://www.osc.ny.gov/files/retirement/third-party-organizations/pdf/vcdp-submit-setup-file.pdfCode of Ethics For Advisory Council and Advisory Committees
Restrictions on Transactions Between Council or Committee Members and the Common Retirement Fund or Retirement Systems
https://www.osc.ny.gov/files/common-retirement-fund/pdf/ethics-advisory-committees.pdfOpinion 90-55
… This opinion represents the views of the Office of the State Comptroller at the time it was … discussed in the opinion. POLICE AND POLICE PROTECTION -- Disability Benefits (termination of police department) … municipalities to apply for an accidental disability retirement, a retirement for disability incurred in …
https://www.osc.ny.gov/legal-opinions/opinion-90-55NYS Comptroller DiNapoli Writes to President Biden in Support of His Planned Veto of Anti-ESG Resolution
… investment decisions. They cannot be allowed to play political football with the retirement security of …
https://www.osc.ny.gov/press/releases/2023/03/nys-comptroller-dinapoli-writes-president-biden-support-his-planned-veto-anti-esg-resolutionState Agencies Bulletin No. 2338
… (Reason Code of WCL, WDL, WPS). Comp Rate Code: ANN HRY Grade: 101-125, 600, 800 600 Equated to Grade 101-125 … in the Equated to Grade field, and the Comp Rate Code is ANN and the increment code on the employee’s Job Data page is … in the Equated to Grade field, and the Comp Rate Code is ANN and the increment code on the employee’s Job Data page is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2338-april-2025-agency-police-services-unit-apsu-3-salary-increaseDivision of Housing and Community Renewal Bulletin No. DH-142
… 3% Salary Increase: Employees with a Comp Rate Code of ANN who are in a traineeship (Grade 800). Employees with a Comp Rate Code of ANN who are in an NS position (Grade 600). Employees with a Comp Rate Code of ANN who are in an NS position (Grade 600) which is equated to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-142-april-2025-district-council-37-dc-37-3-salarySpecial Disability Benefits – Special 20- and 25-Year Plans
… fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with … public. Firefighters who are permanently disabled by heart disease or lung disease, but who passed a physical examination upon entry to …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsWithdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… you made must stay in your account. When you reach age 55 (age 63 for vested Tier 6 members who are off payroll), it is …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipState Agencies Bulletin No. 1714
To provide agencies with instructions on how to update a Tier 6 employees Retirement Plan page due to the twoyear look back
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1714-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcState Agencies Bulletin No. 1886
State Agencies Bulletin No 1886
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1886-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Agencies Bulletin No. 1793
The purpose of this bulletin is to provide agencies with instructions on how to update a Tier 6 employees Retirement Plan page due to the twoyear look back
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1793-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdc