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Service Credit Purchase Payments – Legacy Reporting

… trustee-to-trustee transfer from an eligible retirement tax-sheltered plan or account (this method can only be used … “arrears”) are the only SCP deductions to be taken before tax for federal income tax purposes; all others are to be taken as after-tax …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-payments

Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds

… 2,954,389 2,954,389 Education - payment to school district 21,893,273 21,893,273 Debt … debt 17,529,560 1,300,000 18,829,560 Payment to bond refunding escrow agent (37,284,144) … of the net change in fund balances of governmental funds to the change in net assets in the statement of activities is …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1

Operational Advisory No. 2

… following schedule: Last Modified Prior To: Voucher Deletion Begins : July 1, 2013 October 01, 2013 September 30, … bank, will be deleted after 10 business days. The first deletion will occur on June 21, 2013 for vouchers submitted …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlines

Inappropriate Payments Related to Procedure Modifiers (Follow-Up)

… the global surgery period may be reported, and reimbursed, by adding the appropriate modifier code to the E/M service. …

https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-follow

State Comptroller DiNapoli Releases Municipal Audits

… with the procurement policy. As a result, taxpayers do not have assurance that goods and services are purchased … actions. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits

Truxton Fire District – Audit Follow-Up (2022M-123-F)

… in the audit report Truxton Fire District – Board Oversight (2022M-123), released in November 2022. The audit determined that the Board of Fire Commissioners (Board) did not: Establish adequate controls over the work of … recommendations in the audit report Truxton Fire District Board Oversight 2022M123 released in November 2022 …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-f

Endwell Fire District – Controls Over Financial Operations (2013M-277)

… District is a district corporation of the State, distinct and separate from the Town of Union and the County of Broome in which it is located. The Board of … the amount of unexpended surplus funds in a manner that benefits District taxpayers. Adopt a long-term capital plan …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277

Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)

… books are consistently reviewed by a disinterested third party who reported that everything was in good order; … information. Stop contracting with its current third party to review the Treasurer’s records and provide for a …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financial

Borrowing Against Your Contributions – Special 20- and 25-Year Plans

… If you meet eligibility requirements and have member contributions in your account, you can take a loan from NYSLRS. If you aren’t required to contribute (determined by your tier and retirement plan), … could result in significant tax consequences for you. You do not make the required payments on your loan at least once …

https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributions

Mental Health Education, Supports, and Services in Schools (2020-N-7)

To determine whether the New York City Department of Education is providing mental health instruction to students as required by law. In addition, we also sought to determine the extent to which DOE proactively ensures schools have the mental health supports and services they need.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n7.pdf

New York State Farming and Agriculture – Federal Funding and New York

… Version The agricultural sector is vitally important to New York State, as an economic driver and as the source of … reported by the U.S. Bureau of Economic Research, in 2022 New York’s 30,650 farms 1 contributed close to $3 billion to New York State’s gross domestic product. 2 In addition, …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-farming-and-agriculture

State Agencies Bulletin No. 1185

… (Institution). Current Code Update to 1001 1001 if the new salary is below Job Rate 1210 if the new salary is equal to Job Rate 1003 1001 if the current … the Anniversary Date is 4/2/XX-10/1/XX 1004 1001 if the new salary is below Job Rate and the Anniversary Date is …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1185-october-2012-performance-advances-graded-and-ns-equated-grade-employees

State Agencies Bulletin No. 1087

… (Institution). Current Code Update to 1001 1001 if the new salary is below Job Rate 1110 if the new salary is equal to Job Rate 1003 1001 if the current … the Anniversary Date is 4/2/XX-10/1/XX 1004 1001 if the new salary is below Job Rate and the Anniversary Date is …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1087-october-2011-performance-advances-graded-and-ns-equated-grade-employees

Other Bulletin No. 12

… Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-12-retroactive-april-1-2010-salary-increase-suny-construction

Accounts Payable Advisory No. 36

… Subject: Fiscal Year End - Vouchers and Expense Reports Guidance: The Office … vouchers and expense reports for payment prior to fiscal year end. For specifics, please visit the Guide to Financial … Fiscal Year End Vouchers and Expense Reports …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reports

State Police Bulletin No. SP-227

… Prior to Processing for an explanation of these messages. Tax Information These monies are taxable income, will be … Questions regarding Taxes should be directed to the Tax and Compliance mailbox. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-227-april-1-2022-2-salary-increase-state-police-employees-represented

Unified Court System Bulletin No. UCS-346

… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2024 Year End Adjustments for Judges and Justices of … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the 2024 Year End Adjustments …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-346-2024-year-end-adjustment-judges-and-justices-unified-court

State Agencies Bulletin No. 2019

… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … 21P or CAL who are in an NS position (Grade 600) which is equated to a grade (Grade 001-038) Employees with a Comp … Code of HRY (Grade 600 or 800) * Note: The Payroll System is unable to differentiate between seasonal and non-seasonal …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increase