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Withdrawing Your Contributions and/or Your Membership – Coordinated Plan For ERS Tier 3 and 4 Members
Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Withdrawing Your Contributions andor Your Membership
https://www.osc.ny.gov/retirement/publications/1522/withdrawing-your-contributions-andor-your-membershipChazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was … 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Poland Central School District – Lead Testing and Reporting (S9-25-20)
… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative … or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health … to determine whether officials identified and remediated all water outlets that would have required it. This occurred …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Audits of Local Governments & Schools
… and school districts. Performance audits provide findings or conclusions based on an evaluation of evidence against …
https://www.osc.ny.gov/local-government/auditsAuditing Travel/Conference Claims – Travel and Conference Expense Management
… with your travel and conference policy? 9 In most cases, the governing board is responsible for auditing all … (e.g., school district superintendents). In these cases, you should follow your travel and conference policy …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsDiNapoli Criticizes Ill-Conceived Presidential Executive Order
… protections. Along with the President's previous proposals to gut the Environmental Protection Agency's budget by 31 … air and water, this action would decimate 40 years of work to reduce pollution in America, pushing our country … today's policy actions undercut our nation's ability to live up to its obligations under the agreement. Such …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderSelected Aspects of the Motor Carrier Safety Assistance Program
… Purpose To determine whether the Department of Transportation (Department) is taking appropriate actions to ensure that …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programGreen 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.pdfOpinion 95-15
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … administrative correction of an error on a tax roll or a court ordered assessment reduction may not recover from the … of Union Free School District No. 17, Town of Oyster Bay, Nassau County , 71 Misc 2d 747, 336 NYS2d 703). The levy …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Member Contributions – Legacy Reporting
… in a contributory plan; Contributions for military service credit, where applicable; Contributions mandated by the Coordinated-Escalator (CO-ESC) Retirement Plan for Tier 3 members (RSSL Article 14); the … as modified by Chapter 18 of the Laws of 2012). Federal Tax Treatment of Member Contributions ERS Tiers 3 through 6 …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsOpinion 88-56
… and Sales (fire district commissioner an employee of firm doing business with district) -- Exceptions … (remuneration and duties exception) GENERAL MUNICIPAL LAW, §§800(3)(c), 801(1), 802(1)(b): A fire district … district if the exception contained in General Municipal Law, §802(1)(b) is applicable. This is in response to your …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Travel FAQs
… on this topic from OSC and the Joint Commission on Public Ethics, please see Guide to Financial Operations, …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsCost-Saving Ideas: School District Auditing – External Auditor
… (GAAP). Hiring an external auditor It is required to hire an external auditor unless your district or BOCES has … than eight teachers. Use the request for proposal (RFP) to hire the external auditor on a five-year basis/term. Consider changing the audit firm to ensure independence and fresh prospective. (We encourage, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorX.7.B Local Customers – X. Guide to Vendor/Customer Management
… Unit only and for which a revenue contract reviewed by the Office of the State Comptroller (OSC) is not required. … Unit only and for which a revenue contract reviewed by the Office of the State Comptroller OSC is not required …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersMember Contributions
… Most members are required to contribute a percentage of their earnings toward their retirement. Whether a member … 5.75% More than $100,000 6.00% Exceptions for ERS: New York State Correction Officers are not required to contribute … or call 866-805-0990 (press 1 to access the employer menu, then follow the prompts). (Return to Top) Rev. 4/25 … …
https://www.osc.ny.gov/retirement/employers/member-contributionsMember Annual Statement
… can help you understand your benefits and plan for the future …
https://www.osc.ny.gov/retirement/members/member-annual-statementIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative … or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health … officials did not have a sampling plan to identify all water outlets for sampling or exemption. District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16DiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… to read the fine print on gift cards this holiday season for details about fees and expiration dates. While some gift … fees, consumers should still ask whether fees apply when purchasing a gift card. DiNapoli said New Yorkers should use their gift …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-seasonFacilities Planning Bureau Project Review
… determine if the State Education Department’s (Department) Facilities Planning Bureau (Bureau) completes its review of … for all capital construction projects involving these facilities and issuing building permits. Per the State …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewOpinion 89-20
… located within the town. We are in receipt of your letter concerning the town's code of ethics. You state that …
https://www.osc.ny.gov/legal-opinions/opinion-89-20