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Restrictions – State Police Plan
… the Governor’s annual salary is excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more … that can be included in your FAE calculation is limited to 15 percent of earnings. Certain public safety overtime: … Your employer reports pensionable overtime earnings to NYSLRS. Generally, earnings for overtime worked for a …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… the Governor’s annual salary is excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more … that can be included in your FAE calculation is limited to 15 percent of earnings. Certain public safety overtime: … Your employer reports pensionable overtime earnings to NYSLRS. Generally, earnings for overtime worked for a …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsNew York State Comptroller Thomas P. DiNapoli Statement on Moody's Upgrade of New York State General Obligation Bonds
… pension system as a strength. “The challenge now is to build on the positive steps already taken to establish an …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-moodys-upgrade-new-york-state-generalClifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… 1, 2012 through December 31, 2014. Background The Clifton Park-Halfmoon Fire District No. 1 is a district corporation … the State, separate and distinct from the Towns of Clifton Park and Halfmoon, Saratoga County, in which it is located. … approximately $802,000. Key Findings The District’s LOSAP point system is not consistent with State General Municipal …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mLockport Public Library – Claims Processing (2015M-192)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing … The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a school district …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… Purpose of Audit The purpose of our audit was to examine whether Library officials ensured that bank … approximately $4.15 million. Key Finding Library officials have not adequately segregated duties related to the preparation …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Overview – Regional State Park Police Plan
… credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … and Any payments made for time not worked. *For Tier 5 and 6 members, the total amount of overtime and …
https://www.osc.ny.gov/retirement/publications/1867/overviewOverview – Forest Rangers Plan
… Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1864/overviewOverview – En-Con Police Officers Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 …
https://www.osc.ny.gov/retirement/publications/1822/overviewState Agencies Bulletin No. 308
… Purpose To inform agencies of the new Fiscal Year 2002 process. Affected Employees All agencies - Fiscal Year beginning April 1, 2002 OSC Actions Position Pool … position pool IDs will automatically be charged to the new Fiscal Year 2002 when the maximum effective date on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002Greenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… The purpose of our review was to assess the Greenwood Lake Union Free School District’s (District’s) progress, as … our recommendations in the audit report Greenwood Lake Union Free School District – Procurement and Claims … The purpose of our review was to assess the Greenwood Lake Union Free School Districts Districts progress as of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fState Agencies Bulletin No. 1852.1
… the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll … using the cents-per-mile method for the designated part of the year by February 25, 2021. Cost of any Charges … regulations. Agencies must also retain the form for four (4) years so that it is available in the event of an OSC or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1936
… ASU Work-Related Clothing Allowance for employees in the Racing Inspector title. Affected Employees Employees in the … the State of New York and the Civil Service Employees Association and the Governor’s Office of Employee Relations … Criteria Employees in Bargaining Unit 02, title of Racing Inspector at the NYS Gaming Commission are eligible to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1936-2021-work-related-clothing-allowance-asu-employees-title-racingState Agencies Bulletin No. 1962
… DMNA Uniform Maintenance Allowance if the employee: Has a Payroll Status of Active, Leave With Pay, or Leave of Absence … Basis Code of ANN, HRY, or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code … criteria but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1962-2021-uniform-maintenance-allowance-employees-division-military-andOpinion 89-36
… There are no permissive referendum requirements either to establish a capital reserve fund for a specific capital improvement or to expend moneys from a capital reserve fund established for … for a specific improvement, where the authority to issue obligations for the capital improvement would be …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 92-42
… is paid to the town under a contract (see, e.g., 1988 Opns St Comp No. 88-41, p 81; 1985 Opns St Comp No. 85-37, p 51; 1983 Opns St Comp No. 83-103, p 127; 29 Opns St Comp, 1973, p 122). It …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 2000-21
… or towns and village or villages a joint fire district for the purposes hereinafter stated and in the manner … town or towns. This language suggests that, in order for a village to be included within a joint fire district, … 4 of Town Law §189-a, which establishes a procedure for extension of a joint fire district by "each town and … …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Outflows of Resources, Deferred Inflows of Resources, and Net Position (GASB Codification Section 1600 – Basis of … resources, much like that of a private-sector business. Net position is used as a practical measure of economic … all transactions and events that increase or decrease net position, such as revenues, expenses, gains and losses. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusPreferred Source Contracting
… Purpose To determine how State agencies and facilitating agencies are monitoring … To determine how State agencies and facilitating agencies are monitoring …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingAccounts Payable Advisory No. 2
… location unless there is a specific business reason to. In the Central Accounting System it was important when paying vendors via ACH to ensure that the invoice address and payment address …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/2-processing-ach-payments-sfs