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Village of Candor – Fund Balance (2017M-148)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the … practices and establishes the levels of fund balance to be maintained. …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Town of Esperance – Fund Balance (2016M-405)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period January 1, 2015 through September 26, 2016. Background The Town of Esperance, which includes …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Town of Carlisle – Fund Balance (2017M-106)
… 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Village of Morris – Fund Balance (2017M-58)
… known trends. Ensure that the contingency budget line does not exceed the maximum allowable amount in both the …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Afton Central School District – Fund Balance Management (2023M-18)
… balance. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … by approximately $2.9 million (17.5 percentage points) to $5.6 million (31.5 percentage points). The Board … costs for the issuance of bond anticipation notes (BANs) to purchase school buses. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Village of Forestville – Water Fund (2012M-207)
… in June 2007, it did not establish a reserve to set aside any of these resources to fund project costs or the … to cover appropriations, and establish reserves to set aside an appropriate portion of revenue from rate increases …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207IRS Pension Limitation – New Career Plan
… of salary that qualified pension plans, including the New York State and Local Retirement System, may use in …
https://www.osc.ny.gov/retirement/publications/1515/irs-pension-limitationIRS Pension Limitation – Career Plan
… of salary that qualified pension plans, including the New York State and Local Retirement System, may use in …
https://www.osc.ny.gov/retirement/publications/1642/irs-pension-limitationEnding Your Membership – Special 20- and 25-Year Plans
… officer or firefighter with an employer that participates in PFRS. …
https://www.osc.ny.gov/retirement/publications/1517/ending-your-membershipIRS Pension Limitation – Non-Contributory Plan with Guaranteed Benefits
… of salary that qualified pension plans, including the New York State and Local Retirement System, may use in …
https://www.osc.ny.gov/retirement/publications/1513/irs-pension-limitationIRS Pension Limitation – Police and Fire Plan
… of salary that qualified pension plans, including the New York State and Local Retirement System, may use in …
https://www.osc.ny.gov/retirement/publications/1512/irs-pension-limitationIRS Pension Limitation – Basic Plan with Increased-Take-Home-Pay (ITHP)
… of salary that qualified pension plans, including the New York State and Local Retirement System, may use in the calculation of … affects members who first join on or after April 1, 1996, and currently excludes earnings over $250,000 (effective …
https://www.osc.ny.gov/retirement/publications/1511/irs-pension-limitationState Agencies Bulletin No. 2328
… Purpose: As we prepare for enactment of the 2025-26 NYS budget, OSC would like to … (00640, 00650). However, although funds will be released for these agencies, direct deposit advices will not be mailed … budget is not passed or a budget extender bill to provide for the continuing operation of State government is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2328-paycheck-distribution-and-release-direct-deposit-funds-preparationState Agencies Bulletin No. 2227
… Purpose: As we prepare for enactment of the 2024-25 NYS budget, OSC would like to provide notice of the possible impact to the upcoming paycheck … direct deposit funds and advices should the NYS budget be late and a budget extender bill is not passed. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2227-paycheck-distribution-and-release-direct-deposit-funds-preparationState Agencies Bulletin No. 2115
… Purpose As we approach the beginning of the new State fiscal year on April 1 st , OSC would like to provide notice of the possible impact to paycheck distribution and … deposit funds and advices should the State budget be late and a budget extender bill not be passed by 4 p.m. on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2115-paycheck-distribution-april-6-2023-institution-cycle-paychecksState Agencies Bulletin No. 2017
… Purpose: As we approach the beginning of the new State fiscal year on April 1st, OSC would like to provide notice of the possible impact to paycheck distribution and … of direct deposit funds and advices should the budget be late and not passed by 4pm on Monday, April 4, 2022. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2017-paycheck-distribution-april-7-2022-institution-cycle-paychecksState Comptroller DiNapoli Releases Audits
… issued. Office of General Services (OGS): Compliance With Executive Order 95 (Open Data) (2019-S-39) EO 95, issued in March 2013, established an Open Data Website for the collection and public dissemination …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2420
… Purpose: As we prepare for enactment of the 2026-27 NYS budget, OSC would like to provide notice of … funds into employee bank accounts. The distribution of paychecks and direct deposit advice may also be delayed. The Division of the Treasury holds both the paychecks and electronic files until the Legislature passes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2420-paycheck-distribution-and-release-direct-deposit-funds-preparationState Agencies Bulletin No. 2371
… Pursuant to all Memorandums of Agreements dated 07/09/2025 between DOCCS and the applicable negotiating units … salary differential is to be paid for the first forty (40) hours of an employee’s regular work schedule per workweek for … Correctional Institution Differential is effective 07/10/2025 (Institution Cycle) and 07/17/2025 (Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2371-new-correctional-institution-differential-eligible-employees-departmentApplication for Internal Transfer of Membership (RS5535)
To transfer your NYSLRS membership between the Employees’ Retirement System (ERS) and Police and Fire Retirement System (PFRS), use form RS5535.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5535.pdf