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Town of Parma – Financial Management and Information Technology (2012M-96)
… 1, 2010, to January 20, 2012. Background The Town of Parma is located in Monroe County. The Town is governed by the Town Board, which comprises four elected … over the Town’s financial software application who is independent of the financial recordkeeping functions. The …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected financial … Key Findings The Town is experiencing fiscal stress due to a deteriorating financial condition. The general fund’s … million, from $14.7 million at the end of fiscal year 2007 to a fund deficit of $10.3 million at the end of 2012. The …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… by the end of each fiscal year, and no interest was paid on these temporary loans as required by law. The Town paid … in lieu of health insurance are calculated and paid based on provisions of the employees’ respective bargaining …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsCity of Yonkers – Budget Review (B25-6-6)
… determined that the City’s adopted budget for fiscal year 2025-26 and the related justification documents are in material … Agent Act (Chapter 488 of the Laws of 1976). The City’s 2025-26 adopted budget totals $1.55 billion, which includes …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6Reporting Member Contributions – Enhanced Reporting
… member and correcting their W-2 form as applicable. NYSLRS is prohibited by the IRC from returning overpaid … Code (IRC). Federal income tax on these contributions is deferred until they are distributed when the employee … to PFRS contributions made prior to October 1, 2013 and is not retroactive.) If you have questions about reporting …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsIRS Pension Limitation – Article 14 Benefits
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/irs-pension-limitationCreditable Service – Regional State Park Police Plan
… plan includes all service performed as a regional state park police officer. Certain military service or service you … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1867/creditable-serviceOpinion 96 - 14
… approximately $2,000 per year. You also state that it is unclear whether the hardware store is operated as a sole proprietorship, partnership or corporation, but that if the hardware store is operated as a corporation, we may assume that the trustee …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 94-9
… which was widely read and circulated within the Town of Tonawanda, but which did not have a second class mailing … enacted that it had general application beyond the Town of Tonawanda (see, e.g., Memorandum to the Governor by the … affd 268 App Div 765, 50 NYS2d 168 revd on other grnds 294 NY 305 cert den 66 S Ct 60, 326 US 744, 90 L Ed 445). In this …
https://www.osc.ny.gov/legal-opinions/opinion-94-9XI.18.C Consultant Disclosure – XI. Procurement and Contract Management
… by state agencies during the previous fiscal year. OSC is required to include in the Consulting Services Report the … Form A into new solicitations for consulting services. It is important to note that regardless of a contract's payment … report the required data. Submission of a completed Form A is required for OSC approval of new contracts for consulting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18c-consultant-disclosureState Agencies Bulletin No. 2140
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2023 Institution Teacher Summer Session … B, Sec 136.2, a teacher working summer session outside of his/her academic year obligation shall receive additional … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2140-procedures-processing-2023-summer-session-payments-institution-teachersState Agencies Bulletin No. 2242
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2024 … rate of pay equal to his/her regular rate of pay when work is performed in his/her regular position and/or in a title … his/her regular position. Effective Date(s): This payment is effective the beginning of Summer Session as determined by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2242-procedures-processing-2024-summer-session-payments-institution-teachersState Agencies Bulletin No. 2344
… is to provide agency instructions for processing the April 2025 Longevity Payment for Long-Term Seasonal Employees for … Institution Extra Lag Pay Period 2 paychecks dated 05/15/2025 or the Administration Extra Lag Pay Period 2 paychecks dated 05/21/2025 Eligibility Criteria: Employees who meet the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2344-april-2025-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 1470
… record number is eligible for the repayment: Bargaining Unit 61 Earnings Code Description D4L 12-13 SSPU 61 DRP … DRP Oth -1.538% D6L 12-13 SSPU 61 DRP Repayment Bargaining Unit 91 Earnings Code Description D4K 12-13 SSPU 91 DRP … Codes D4L, R4L, D8L, R8L, D5L and D6L for Bargaining Unit 61 and D4K, R4K, D8K, R8K, D5K and D6K for Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1470-repayment-council-82-sspu-bargaining-units-61-91-deficit-reduction-planState Agencies Bulletin No. 2033
… for processing the 2022 Institution Teacher Summer Session Payments. Affected Employees Teachers in the … Management or Confidential in BU06 who work Summer Session in 2022 are affected. Background Pursuant to CVS … Article 8, Title B, Sec 136.2, a teacher working summer session outside of his/her academic year obligation shall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2033-procedures-processing-2022-summer-session-payments-institution-teachersIRS Pension Limitation – New Career Plan
… State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1515/irs-pension-limitationIRS Pension Limitation – Career Plan
… the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on … excludes earnings over $250,000 (effective April 1, 2012) in the State’s fiscal year (April 1st – March 31st). The …
https://www.osc.ny.gov/retirement/publications/1642/irs-pension-limitationIRS Pension Limitation – Non-Contributory Plan with Guaranteed Benefits
… State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1513/irs-pension-limitationIRS Pension Limitation – Police and Fire Plan
… State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1512/irs-pension-limitationIRS Pension Limitation – Basic Plan with Increased-Take-Home-Pay (ITHP)
… State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1511/irs-pension-limitation