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Challenging a Determination – Basic Plan with Increased-Take-Home-Pay (ITHP)
… denied or improperly calculated, you may request a hearing and redetermination to be held before an independent … to the Hearing Administration Bureau within four months of the determination. We will send you an acknowledgment letter with an explanation of the hearing process when we receive your written request. …
https://www.osc.ny.gov/retirement/publications/1511/challenging-determinationTown of Elba - Real Property Tax Exemptions (2018M-261)
… Did not periodically monitor exemptions or obtain annual renewal documentation as required, to ensure the exemptions … Periodically monitor exemptions and ensure annual renewal documentation is provided and retained. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Village of Palmyra - Financial Management (2019M-94)
… [read complete report - pdf] Audit Objective Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… July 31, 2017. Background The Town of Frankfort is located in Herkimer County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192Hiring Public Retirees – When Employees Retire
… Retirees can find details in our publication, What if I Work After Retirement? . If a retiree earns more than the … Services (BOCES) is suspended through June 30, 2027 (May 2025 legislation extended the date from 2025 to 2027). This … and: The retiree’s date of membership is on or after July 26, 1995, the Section 212 limit applies to earnings …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesOpinion 91-55
… of heavy tax burdens on future generations (Report by the New York State Constitutional Convention Committee 1938, Vol. …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Opinion 91-9
… (increase in items by city council in city of the second class) -- Contingency Funds (in cities of the second class) PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (city council in city of the second class - budget items) CITIES -- City Council (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Opinion 99-5
… This opinion represents the views of the Office of the State … Comp, 1967, p 387, superseded to the extent inconsistent. This is in response to your inquiry concerning a proposed … as required by Education Law, §259(1). In reconfirming this opinion, we note that certain of this Office's opinions …
https://www.osc.ny.gov/legal-opinions/opinion-99-5SUNY Bulletin No. SU-272
… Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-272-state-university-new-york-suny-management-and-confidentialUnified Court System Bulletin No. UCS-335
… Attorneys Association of the City of New York SN New York State Court Officers Association SR New York State Supreme … Ineligible Employees 88 New York City Judicial Staff CT Background: Chapter 01 of the Laws of 2023, which … report is sorted by Department ID, then alphabetically by employee name. NHRP709 – Mass Salary Increase Exception …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-335-april-2024-state-new-york-unified-court-system-ucs-salarySUNY Bulletin No. SU-246
… Purpose To provide agency instructions for processing the April 2017 SUNY M/C Discretionary Parity Salary Increase. … provides for a salary increase of two percent (2.00%) for April 2017. Division of the Budget Bulletin D-1135, issued April 12, 2017 provides additional guidelines regarding the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-246-april-2017-state-university-new-york-suny-management-andState Police Bulletin No. SP-257
… Pay (Earnings Code EXP) such as OT – Nu 62 (Earnings Code OTH). If an employee is eligible for a retroactive increase … automatically, such as OT – Nu 62 (Earnings Code OTH), will be calculated incorrectly if the dates previously … percentage-based dues and deductions marked “No” on the Deduction Codes list published on the OSC website. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-257-2024-retroactive-increase-expertise-pay-eligible-employees-state-policeSUNY Bulletin No. SU-301
… Purpose The purpose of this bulletin is to provide instructions to campuses for … the campus President are affected. Background Chapter 263 of Laws of 2018 implemented the agreement between the State of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesFire Island Union Free School District – Claims Auditing (2023M-114)
… received), which prevented the Board’s approval and price verification. 31 claims totaling $20,714 were missing 28 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… a model or serial number. A wheel balancer and a portable video magnifier, purchased for a total of $4,769, could not …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Town of Sheridan – Disbursements (2023M-101)
… $590,622 lacked supporting documentation indicating that they were received and for appropriate Town purposes, … by the Board, and 50 totaling $27,124 were not for a Town purpose. The Highway Superintendent and a highway employee were paid $12,858 more than the Board …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Town of Alden – Town Clerk/Tax Collector (2024M-106)
… properly record, deposit, remit or report collections. As a result, collections were at greater risk for theft or loss. … have been remitted to the Town Supervisor (Supervisor), a school district or refunded to taxpayers. Most of the … real property tax collections in accordance with New York State Town Law (Town Law) Section 35. Deposit all Clerk fees …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Charter School of Educational Excellence – Information Technology (2023M-174)
… pdf] Audit Objective Determine whether the Charter School of Educational Excellence (School) Board of Trustees (Board) and officials secured student data to … contingency plan. As a result, there was an increased risk of unauthorized access to student personal, private and …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through November 27, 2013. … The District’s general fund budget totaled $46,100 for the 2013 fiscal year. Key Findings The Board generally … and files the delinquent annual financial reports for 2010, 2011 and 2012 with OSC. Direct the Treasurer to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Kendall Central School District – Capital Project (2017M-194)
… District located in the Towns of Carlton, Kendall and Murray in Orleans County and the Towns of Clarkson and Hamlin …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194