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Tier 2, 3, 5 and 6 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… die while in active service, your beneficiary will be paid the greater of the two death benefits; if you die after retirement, and meet the eligibility criteria, your beneficiary will receive the …
https://www.osc.ny.gov/retirement/publications/1511/tier-2-3-5-and-6-death-benefitsEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… a district corporation of the State, distinct and separate from the Town of Ellenburg, located in Clinton County. The … a code of ethics or procurement and investment policies as required by General Municipal Law (GML). As a result, the … Establish financial policies and procedures as required by GML. Deposit the District funds in a financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialSelected Aspects of Discretionary Spending
… for such expenditures, and what documentation would be required to demonstrate that employees used due diligence to … lowest reasonable costs to obtain the benefits intended from such expenditures. Key Recommendation Examine written … justifications, dollar thresholds, formal approvals, and required supporting documentation. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Poughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… for web hosting, spam, and virus filtering totaling $8,205 from a company owned by a District employee. Although this … the company in writing to the supervisor or the Board as required by law. District staff made purchases totaling … rights and ensure that no employee has access to areas not required for their job. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andContract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… wage laws under its janitorial contract with the New York State Office of Mental Health (OMH). The audit covered the … to contractors employing OMH consumers. Under the New York State Labor Law, contractors must pay prevailing wages for … the work is performed to certain employees performing work on a public works contract. Janitorial workers are included …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawLead Poisoning Prevention Program
… elevated blood lead levels (BLLs). Services can range from nutritional and risk education to environmental … Department-maintained system used by LHDs to carry out the required case management and follow-up activities for … While we found that, in general, the LHDs are providing required Program services to lead-poisoned children, the …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programSelected Aspects of Subway Station Safety
… Operations has taken appropriate steps to make all of its subway stations safe, and whether “Help Points” and “Customer … York City Transit (Transit) is responsible for providing public transportation in New York City, carrying an average … and cleanliness for the daily riders who use its 469 subway stations is one of Transit’s essential duties. This is …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyReducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… (Report 2021-S-16 ). About the Program DOH administers the State’s Medicaid program. Individuals who are eligible or … in response to the COVID-19 public health emergency. The State was required to restart this process and issue Medicaid … December 2025. The objective of our initial audit, issued on September 14, 2023, was to determine whether DOH took …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… in New York City: 753 Classon Avenue Housing Company (Brooklyn), Cathedral Parkway Towers (Manhattan), Findlay House (Bronx), and Jamie Towers (Bronx). The objective of our …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followDiNapoli: MTA Financial Outlook in Precarious Balance
… disaster brought on by the COVID-pandemic, but it is not out of the woods yet, according to a report released today by … disaster brought on by the COVIDpandemic but it is not out of the woods yet …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceVillage of Nassau – Budgeting (2018M-3)
… the Board adopted budgets based on reasonable estimates for the period June 1, 2014 through September 30, 2017. … approximately 1,100. General fund budgeted appropriations for the 2017-18 fiscal year total $697,543. Key Findings … by an annual average of $118,599 (20.9 percent) for 2014-15 through 2016-17. The general fund’s unrestricted …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3North Rose-Wolcott Central School District – Financial Management (2016M-22)
… $26.6 million. Key Findings There is no written plan that details the appropriate and necessary levels for … Key Recommendations Adopt a comprehensive reserve fund plan that addresses the purpose, accumulation and use of … and adopt a sustainable multiyear financial and capital plan for a three- to five- year period, and make appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22State Agencies Bulletin No. 1980
… and New York City Employee Retirement System (84) for the 2022 plan year is $18,233.00. Affected Employees Tier 6 … Index on December 31 of the previous year. This year (2022) the OT limit is $18,233.00. Effective Dates Effective Institution paychecks dated January 13, 2022. OSC Actions OSC will update the Pension Plan Table in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andState Agencies Bulletin No. 1978
… The purpose of this bulletin is to notify agencies of the 2022 maximum salary limit for ORP and VDC in Tier 6 plan … and 408 (k) (6) (D) (ii) will increase to $305,000 for the 2022 calendar year for ORP and VDC Tier 6 plan participants. … beginning Administration paychecks dated January 5, 2022 and Institution paychecks dated January 13, 2022. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedCornwall Central School District – Information Technology (2021M-83)
… technology (IT) policies or a disaster recovery plan. Sensitive IT control weaknesses, including issues … Adopt comprehensive IT policies and a disaster recovery plan. District officials generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83Milford Central School District – Fund Balance Management (2022M-94)
… did not develop and adopt a written multiyear financial plan or fund balance policy. Key Recommendations Reduce … and adopt a comprehensive written multiyear financial plan and fund balance policy. District officials generally agreed with our recommendations and plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… budgeting practices or a comprehensive multiyear financial plan. Village officials lacked guidance on maintaining … governing budgeting practices and a multiyear financial plan to use in conjunction with the adopted fund balance policy. Develop a plan to accumulate and maintain a reasonable amount of …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165City of Peekskill – Information Technology (2020M-164)
… IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … plan. Provide periodic IT security awareness training to all employees who use IT resources. District officials … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164Hendrick Hudson Central School District - Financial Condition (2019M-24)
… Objective Determine whether District officials adequately plan and monitor the District’s finances to ensure fiscal … District officials have updated their multiyear financial plan but their projections for operating surpluses may be … taken. Key Recommendations Update the multiyear financial plan to consider past trends. Consider more immediate cost …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24State Agencies Bulletin No. 1846
… (k) (6) (D) (ii) will increase to $225,000 for the 2020 plan year. Affected Employees Employees who are Tier 6 … PayServ to reflect the Maximum Salary Limit for the 2020 plan year. PayServ will automatically stop NYCTRS, NYCBERS, … will resume in the first paycheck of the following plan year. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1846-maximum-salary-contribution-limit-tier-6-members-following-new-york