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Limitations – Special 20- and 25-Year Plans
… your tier. Earnings above the limit will not be included in your pension calculation. For examples of how the limit is … page . Tiers 2, 3 (Article 11) and 5 If the earnings in any 12-month period in your FAE exceed the average of the previous two years by …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitationsState Agencies Bulletin No. 914
… regarding withholding of Social Security and Medicare taxes for employees receiving a military stipend. Affected … regarding withholding of Social Security and Medicare taxes for employees receiving a military stipend …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsOpinion 90-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE VIII, §§6, 12; LOCAL FINANCE LAW, … our opinion as to the application of article 8, §6 of the State Constitution which provides an exclusion from the debt …
https://www.osc.ny.gov/legal-opinions/opinion-90-23State Agencies Bulletin No. 1338
To alert payroll system users of processing schedule changes
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1338-payserv-processing-schedule-changes-due-scheduled-system-maintenanceCUNY Bulletin No. CU-437
To notify CUNY agencies of a change in dues structure
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-437-international-union-operating-engineers-iuoe-local-30-duesTown of Southold – Sexual Harassment Prevention Training (S9-23-10)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10Town of North Salem - Agricultural Exemptions (2018M-194)
… Findings The Assessor: Granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed … requirements before granting exemptions. Review all previously granted agricultural structures exemptions on …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194DiNapoli: January Tax Collections Fall Short
… million higher than initial projections in April 2014. All Funds receipts totaled $120.7 billion through January, … billion were $117.5 million below the latest projections. All Funds spending of $112.2 billion through Jan. 31 was … easily accessible on his transparency website, Open Book New York …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortDiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… The scope of the DEC’s mandate will grow considerably in coming years because of recent initiatives from the … Community Risk and Resiliency Act, overseeing $3.9 billion in water quality appropriations, and managing programs aimed … specific types of pollution. Over the decade ending in state fiscal year (SFY) 2019-20, DEC’s annual capital …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growAvoca Central School District – Payroll (2025M-14)
… contracts and board-established rates. The payroll clerk is responsible for entering and adjusting employee salary, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14United HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… At the time of our follow-up review, William Davis made full restitution of $231,919 to the State, of which $137,459 …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyState Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… $3,800 from the pension system by faking that he lost a check,” said State Comptroller DiNapoli. “Due to my office’s … the New York State and Local Retirement System issued a check in the amount of $3,880 payable to Cesar. On or about … check in the amount of $3,880 payable to Cesar as a replacement. Despite this, on or about December 10, 2018, …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesColumbia-Greene Community College – Information Technology (2017M-213)
… and protected against unauthorized use, access and loss for the period September 1, 2015 through July 31, 2017. … safeguarded. Key Recommendations Adopt procedures for managing system access. Adopt a breach notification …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… When tested, the average wireless Internet download speed was 134 Mbps and the average ethernet cable Internet download speed was 706 Mbps. The District’s contracted bandwidth … the District’s bandwidth usage, and the District provided a system for users to submit Internet connectivity issues for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish … request reimbursement for the fund by submitting all bills or receipts for purchases made from the petty cash …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditLocal Sales Tax Collections Increase by Over 10 Percent in the Third Quarter of 2022
Analysis of Local Government Sales Tax Collections in New York State
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-increase-by-over-10-percent-in-the-third-quarter-of-2022.pdfMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (Follow-Up) (2020-F-10) 30-day response
To determine the extent of implementation of the three recommendations made in our initial audit report, Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (Report 2018-S-45).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f10-response.pdfSelected Employee Travel Expenses
… is free from fraud, waste, and abuse. Background New York State's executive agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … travel expenses for the highest-cost travelers in the State. These travelers incurred over $100,000 in travel …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesPayroll Improvement Project Bulletin No. PIP-006
… Live PayServ will be unavailable from noon February 10 – 15, 2021 Cutover and conversion will take approximately 5 … Go Live, and agencies will be unable to access PayServ and PS Query during this time. Go Live activities are scheduled … PayServ is expected to be open for agency use February 15, 2021. Updated submission schedules and more detailed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-006-payroll-improvement-project-agency-timelineTown of Lisle – Highway Department Long-Term Planning (2022M-183)
… officials established long-term capital and financial plans to address the Town’s Highway Department equipment and … did not establish long-term capital and financial plans, which provide a framework to assess the Town’s capital … Recommendations Develop long-term capital and financial plans. Establish and fund reserves for highway equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183