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Additional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this … may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, … by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit is available to …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jLimitations – Career Plan
… of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed … your date of retirement. Tiers 2 and 3 If the earnings in any year included in the FAS period exceed the average of the … in the calculation of your FAS. Tier 5 If the earnings in any year included in the FAS period exceed the average of the …
https://www.osc.ny.gov/retirement/publications/1642/limitationsLimitations – New Career Plan
… 20 percent. Any amount in excess of 20 percent is excluded from the computation of your FAS. Also, payment for up to 30 … 20 percent, the amount in excess of 20 percent is excluded from the computation of your FAS. Payment for accumulated … 20 percent, the amount in excess of 20 percent is excluded from the computation of your FAS. Payment for accumulated …
https://www.osc.ny.gov/retirement/publications/1515/limitationsLimitations – Non-Contributory Plan with Guaranteed Benefits
… of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed … your date of retirement. Tier 2 and 3 If the earnings in any year included in the FAS period exceed the average of the … in the calculation of your FAS. Tier 5 If the earnings in any year included in the FAS period exceed the average of the …
https://www.osc.ny.gov/retirement/publications/1513/limitationsLimitations – Basic Plan with Increased-Take-Home-Pay (ITHP)
… of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed … your date of retirement. Tiers 2 and 3 If the earnings in any year included in the FAS period exceed the average of the … in the calculation of your FAS. Tier 5 If the earnings in any year included in the FAS period exceed the average of the …
https://www.osc.ny.gov/retirement/publications/1511/limitationsLimitations – Police and Fire Plan
… the earnings in the preceding 12-month period by more than 20 percent. The amount in excess of 20 percent is excluded from the computation of your FAS. … exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 percent is excluded …
https://www.osc.ny.gov/retirement/publications/1512/limitationsReal Property Tax Cap - School Districts Guidance
… Real Property Tax Cap School Districts Guidance …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceKew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kew Gardens SEP, … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … for-profit organization that is authorized by SED to operate Preschool Special Education Itinerant Teacher …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualC.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… funds during the period October 2009 to December 2012. In addition, during this period, the President made …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… uniform system for project approval and monitored approved projects for the period of January 1, 2012 through July 29, … did not uniformly apply their Uniform Tax Exempt Policy to projects. Several projects did not include a cost-benefit analysis. Project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalLiverpool Central School District – Information Technology Assets (2020M-59)
… IT inventory records include the necessary detail for recording IT purchases and tracking hardware assets. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… agency has not properly designated an employee’s official station, the employee will, as outlined below, likely incur … tax implications associated with an employee’s official station designation, (ii) understanding the consequences of … of his or her “tax home,” and (iii) monitoring official station designations to prevent employees from unexpectedly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationMalverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… did not retain cash collection logs from the safes where club money was placed before deposit and club advisors did not ensure student treasurers maintained … forms totaling $159,461 had the required items such as club advisor signatures. The central treasurer improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mDivision of Housing and Community Renewal Bulletin No. DH-141
… Renewal of OSC’s automatic processing of the April 2025 DC 37 Rent Regulation Services Unit (RRSU) Performance … automatically. Affected Employees: Employees in the DC 37 Rent Regulation Services Unit – BU67 in the Division of … the 2023-2026 Agreement between the State of New York and DC 37, provides for payment of performance advances on April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-141-april-2025-district-council-37-dc-37-performanceDivision of Housing and Community Renewal Bulletin No. DH-148
… Renewal of OSC’s automatic processing of the April 2026 DC 37 Rent Regulation Services Unit (RRSU) Performance … 177 of the Laws of 2024, which implemented the 2023-2026 Agreement between the State of New York and DC 37, … Schedule (currently in effect). Effective Dates: The April 2026 DC 37 RRSU Performance Advances will be paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-148-april-2026-district-council-37-dc-37-performancePembroke Central School District - Investment Program (2023M-130)
… report – pdf] Audit Objective Determine whether Pembroke Central School District (District) officials developed and … Determine whether Pembroke Central School District District officials developed and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Comptroller DiNapoli Releases State Audits
… a U.S. high school. The two other students had completed online study from a private school located in another state. …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… Yonkers, New York, Inc. (Yonkers) [pdf] ; and the City of Rochester (Rochester) and the Rochester Firefighters Two Percent Committee Inc. (Rochester …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5DiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… 61, and Mary Nash, 59, who hid their mother’s death to pocket nearly $22,000 from the New York State and Local … Bigelow 61 and Mary Nash 59 who hid their mothers death to pocket nearly $22000 from the New York State and Local …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc.
To determine whether the New York City Department of Homeless Services DHS is effectively monitoring its contract with Samaritan Daytop Village Inc Samaritan to ensure reported costs are allowable supported and program related
https://www.osc.ny.gov/state-agencies/audits/2024/02/06/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytop