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NYSLRS Regulation 315.4 for Elected and Appointed Officials
This session will cover the reporting requirements under Regulation 315.4 for elected and appointed officials who are members of the New York State and Local Retirement System (NYSLRS). We will discuss what is required for elected and appointed officials, and employers.
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-regulation-reporting-030123.pdfOrdinary Death Benefit – New Career Plan
… may be entitled to an ordinary death benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. Your accumulated …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… may be entitled to an ordinary death benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. Your accumulated …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitPayroll Improvement Project Bulletin No. PIP-005
Payroll Improvement Project Bulletin No PIP004
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92State Agencies Bulletin No. 1852
… an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2020. … an employerprovided vehicle and chauffeur services in the New York State Payroll System PayServ for tax year 2020 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1852-procedures-reporting-taxable-value-personal-use-employer-providedVillage of Gowanda - Sewer Financial Operations (2019M-199)
… effectively managed the financial operations of the sewer fund. Key Findings The Board overestimated revenues by … 2018-19, resulting in net operating deficits in the sewer fund totaling $144,000. The Board did not annually review … monitor, shared service costs, resulting in possible sewer fund inequities. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Pine Valley Central School District - Financial Management (2019M-35)
… managed finances by ensuring budget estimates and surplus fund balance were reasonable. Key Findings The Board … over a three-year period. As of June 30, 2018, surplus fund balance totaled $2.4 million, 15 percent of the 2018-19 … reasonable estimates for appropriations. Reduce surplus fund balance to within the statutory limit and use excess …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Opinion 94-11
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not … Whether a board of fire commissioners of a fire district may expend fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11State Agencies Bulletin No. 1947
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1947-april-2019-april-2020-and-april-2021-public-employees-federation-pefUlster County – Court and Trust Funds (2014M-352)
… review was to examine controls over the County’s court and trust funds for the period January 1, 2013 through January 1, … The Surrogate’s Court Clerk did not keep a court and trust fund register. Key Recommendation Ensure that all court and trust fund actions are entered into a court and trust fund …
https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352DiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… price of the coronavirus remains undetermined. What is clear is that Washington must do more to help stabilize state and … to building up our rainy day reserves. The road ahead is a challenging one and will require a long-term strategy.” …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesCUNY Bulletin No. CU-445
… service. Work may be performed in any facility, but must be paid from the college where the employee is employed on a full-time basis and must be reported using the attached Summer Research Lag … to dues. Agency Actions CUNY University Payroll Operations must submit the CUNY RF Payment Authorization 2012 Summer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-445-2012-cuny-research-foundation-cuny-rf-grant-payments-summerCUNY Bulletin No. CU-707
… Purpose The purpose of this bulletin is to provide agencies with instructions for processing … and General Deductions The Uniform Allowance Payment (UA6) is not pensionable and is not included in the calculation of overtime compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-707-2019-and-2020-retroactive-uniform-allowance-increasesOpinion 93-30
… transportation of prisoners from village justice courts to the county jail. In that case, because the …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Opinion 89-37
… POWERS -- Pawnbrokers (authority to license) GENERAL BUSINESS LAW, §§40, 52, 53: A license must be obtained from the the local government in order to carry on the business of collateral loan broker. In addition, a licensed … Whether the conduct of a particular business would constitute the conduct of business as a …
https://www.osc.ny.gov/legal-opinions/opinion-89-37City of Ogdensburg – Budget Review (B3-16-20)
… $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did … in one preliminary budget option. The budget option with the 31.8 percent property tax increase would put the City at approximately …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… 22, 2013. Background The Frontier Central School District is located in the Towns of Hamburg and Eden in Erie County. The District is governed by an elected seven-member Board of Education. … 30, 2013. Given the size of the District’s operations this is a dangerously low level. Approximately $5.3 million in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesTown of Clarkson – Budgeting and Board Oversight (2013M-339)
… estimates for revenues, expenditures and appropriated fund balance. These inaccurate budgets caused significant … budget variances and resulted in unused appropriated fund balance; fund balances were not actually reduced at the levels …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… 28, 2013. Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District is governed by the Board of Education which comprises five … The Board established a policy for the activity fund, but is not adequate because it does not provide detailed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomState Contract and Payment Actions in April
… than $12.3 million, primarily for mistakes, insufficient support for charges, and improper payments. More information … Refunds and Credits $3.5 billion for 2,489,604 personal income tax refunds. $233 million for 28,249 corporate and … of Children and Family Services $20.7 million under the Child Care Stabilization Grant to childcare providers to help …
https://www.osc.ny.gov/press/releases/2022/05/state-contract-and-payment-actions-april