Search
Pre-Retirement Consultations
… at our offices located in: Albany Buffalo Hauppauge New York City * Rochester * Syracuse * * At these locations, you must also make an …
https://www.osc.ny.gov/retirement/members/pre-retirement-consultationsEstimated Invoice
… invoice is provided in July for informational purposes and approximates your final annual invoice. If you have the … Billing Dashboard button. After choosing location code and retirement system (ERS or PFRS), click Estimated Invoice … the Billed Data link on the Billing Dashboard. Plan ID and Options Plan ID refers to the retirement plan. Options …
https://www.osc.ny.gov/retirement/employers/estimated-invoiceCost-of-Living Adjustment
… A Cost-of-Living Adjustment (COLA) is a permanent annual increase to your pension to help offset the impact of inflation. Once you are eligible , you automatically … with State law, the annual COLA percentage is 50 percent of the rate of inflation at the end of the State fiscal year …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentUnderstanding Your GASB Report – Governmental Accounting Standards Board
… which is applicable to a future reporting period. It has a negative effect on net position, like liabilities. Deferred … more information, refer to the 2024 Actuarial Assumptions report. Employer’s Contribution The amount reflects an … used in the Governmental Accounting Standards Board GASB report issued by NYSLRS for employers to comply with …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportPortville Central School District - Cafeteria Collections (2018M-244)
Determine whether cafeteria collections were properly collected recorded and deposited
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Greater Johnstown School District - Payroll (2018M-267)
Determine whether employee salaries and wages were accurately paid
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267Marion Central School District – Procurement (2022M-3)
… report - pdf] Objective Determine whether Marion Central School District (District) officials procured goods and … competition for purchases totaling: $103,687 for goods and public works that were subject to competitive bidding, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Bainbridge-Guilford Central School District – Network User Accounts (2021M-118)
… Objective Determine whether Bainbridge-Guilford Central School District (District) officials adequately managed … action. … Determine whether BainbridgeGuilford Central School District District officials adequately managed network …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/bainbridge-guilford-central-school-district-network-user-accounts-2021mCity of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent … employees earned 2,213 more hours of leave than employees in the collective bargaining agreements, valued at $110,500. … vacation leave than limits established for employees in the collective bargaining agreements, valued at $13,700. …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Town of Friendship – Justice Court Operations (2021M-15)
… properly collected, recorded, deposited, disbursed and reported Justice Court (Court) collections. Key Findings … Although the Justices properly collected, recorded and reported fines and fees, they did not deposit and disburse all fines and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Town of Walton – Justice Court Operations (2021M-72)
… Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Audit Results The Court properly accounted for, deposited, disbursed and reported fines and fees we examined. There were no …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Hornell City School District - Financial Management (2019M-38)
Determine whether the Board adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… in out-of-district programs were accurately calculated and properly supported. Key Findings Tuition billings for … for 36 special education students by approximately $71,000 and may have overpaid for three students in foster care and three students in McKinney-Vento status by approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Retirement
… The New York State and Local Retirement System NYSLRS offers services for the public …
https://www.osc.ny.gov/retirementState Agencies Bulletin No. P-873
Revision to Bulletin P-871 Instructions for Payment of 1995 Uniform and Tool Allowances for Management/Confidential Employees and Employees Represented by CSEA
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-873.pdfGates Fire District - Board Oversight of Long-Term Planning
Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/gates-fire-district-2024-10.pdfVillage of Hewlett Neck – Financial Management (2022M-35)
Determine whether the Village of Hewlett Neck (Village) Board of Trustees (Board) adopted realistic budgets, and monitored and effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hewlett-neck-2022-35.pdfWest Islip Union Free School District – Financial Management (2022M-40)
Determine whether the West Islip Union Free School District’s (District) Board of Education (Board) reasonably and transparently managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/west-islip-2022-40.pdfLancaster Central School District – Financial Management (2022M-37)
Determine whether the Lancaster Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lancaster-2022-37.pdfGreenwich Central School District – Extra-Classroom Activities (2021M-20)
Determine whether Greenwich Central School District (District) officials adequately safeguarded extra-classroom activity (ECA) funds and collections and disbursements were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/greenwich-central-2021-20.pdf