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About Statement No. 68 – Governmental Accounting Standards Board
… Reporting for Pensions : Requires employers participating in state and local government pension plans to report their … share of the collective Net Pension Liability in their financial statements, as well as pension expense and … compensation package. The employer’s participation in a pension plan provided by a separate entity or pension …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… by officers and employees while attending conferences. A “conference” is defined as a convention, conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or conference of … A conference is defined as a convention conference or school …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesFacilities Planning Bureau Project Review
… Facilities Planning Bureau (Bureau) completes its review of projects in a timely manner and, if not, what the impacts … is responsible for the administration and enforcement of the New York State Uniform Fire Prevention and Building … to every facility owned or operated by districts or Boards of Cooperative Educational Services (BOCES) (collectively …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewChazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly … 2 As of December 22, 2022, schools are now required to test for lead in the water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Poland Central School District – Lead Testing and Reporting (S9-25-20)
… and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards … lead action level, and because there was no information on the lead levels of the 132 water outlets that we … within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards … were planned or enacted. Because there is no information on the lead levels of the 39 water outlets not sampled for … within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingOvertime Limits – Enhanced Reporting
… and Social Security Law limits the amount of overtime pay included in the calculation of pension benefits. Overtime … earnings (regular earnings, shift differential pay, location pay, longevity payments and top of pay grade bonus) from the … NYSLRS members have annual limits as to how much overtime pay is considered pensionable …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-limitsTaxes and Your Pension
… Most NYSLRS pensions are subject to federal income tax. Your federal tax withholding is the amount of federal income tax withheld from your monthly pension payment. Your 1099-R tax form shows the … your pension pay stub . Effective January 1, 2023, NYSLRS does not withhold federal income tax from pension benefits …
https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pensionForms
… and sending them through the mail—save time and sign in to Retirement Online . You’ll get instant access to your … retirement account information and a convenient, secure way to conduct business with NYSLRS. When you use Retirement … your current NYSLRS membership out of ERS or PFRS, to another public retirement system in New York State. Certain …
https://www.osc.ny.gov/retirement/formsDiNapoli Calls For Stepped Up Enforcement of State's Bottle Bill
… The state Department of Taxation and Finance should increase monitoring and … DiNapoli said. "My auditors found the state Department of Taxation and Finance's oversight over the program can be … held by the deposit initiator, who must remit 80 percent of any unclaimed bottle deposits to the state on a quarterly …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-calls-stepped-enforcement-states-bottle-billMore About This Retirement Plan – New Career Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and … covered by the New Career Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are … 8, 2010 are covered under Article 14. The information in this publication does not apply to you. Throughout this …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planReporting Member Contributions – Enhanced Reporting
… file upload process using transaction 3, or through manual reporting . Member contributions are calculated on each … 2013 and is not retroactive.) If you have questions about reporting contributions, use our help desk form (select “Monthly Employer Reporting” from the dropdown). Rev. 10/23 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsOpinion 95-15
… the entire school district. However, this result would not change if the statutes were construed as permitting school …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Transferring or Terminating Your Membership
… is covered by the other retirement system; You are on the payroll in a job that is covered by NYSLRS; and You submit a …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipProject Tracking Systems and Economic Assistance Program Evaluations
… voted to replace its project tracking system with Microsoft Dynamics (Dynamics) to reduce duplicative data …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… Numerous New York State agencies use toll-free telephone numbers to disseminate information and allow the public to … vendors only charge agencies for toll-free telephone numbers that belong to them. When initially procuring … its needs, the agency should procure toll-free telephone numbers in accordance with the State’s Procurement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesOpinion 99-4
… are authorized generally to "convey" unneeded real property (see, e.g., County Law, §215[5,6]; Town Law, … corporations and fire districts to make gifts of unneeded real property to another municipal corporation or fire … p 1; 1986 Opns St Comp No. 86-22, p 37, gift of municipal money to an IDA; 1982 Opns St Comp No. 82-342, p 434; 1982 …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Green Best Practices: How Local Governments can Reduce Energy Cost and Minimize Impact on Global Climate Change
Green Best Practices: How Local Governments can Reduce Energy Cost and Minimize Impact on Global Climate Change
https://www.osc.ny.gov/files/local-government/publications/pdf/researchbrief_green.pdfDiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… is urging New Yorkers to read the fine print on gift cards this holiday season for details about fees and … gift card. DiNapoli said New Yorkers should use their gift cards within a year of purchase to avoid inactivity fees and register cards with the retailers. By registering their cards, owners …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-season