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Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… can only be paid to the following family beneficiaries, in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in the event of his or her death, to minor children until the …
https://www.osc.ny.gov/retirement/publications/1511/accidental-death-benefitVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… to the Village Board calling for a public referendum on dissolving the Village government and merging operations with the Town of Albion. The Village dissolved on June 1, 2013. All of the remaining Village assets, on the effective date of the dissolution, were turned over to …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Purpose of Audit The purpose of our audit was to determine if the Mayor and Board properly monitored the … Village’s fiscal operations for the period June 1, 2011, to February 6, 2013. Background The Village of Smyrna is … Clerk-Treasurer’s financial duties or provide oversight of her work; did not require the Clerk-Treasurer to provide …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… through our audit period. The Village was dissolved on December 31, 2012 and the Town has taken over the services …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20DiNapoli Releases Municipal Audits
… increases the risk that funds could be misappropriated without detection. Also, although the department has … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsVillage of Greenwich – Justice Court Operations (2014M-023)
… internal controls over the Court’s financial activity for the period June 1, 2012 through August 31, 2013. … with her manual cash records. The Court issues receipts for fines, fees and bail produced from its computerized …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… July 31, 2012. Background The Town of Johnsburg is located in Warren County and is governed by a Town Board which …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6State Comptroller DiNapoli Releases School District Audits
… Mahopac Central School District – Non-instructional Payroll (Putnam County) The transportation department’s payroll was not adequately approved, supported and …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Potsdam Audit Finds Missing Court Funds
… business records in the first degree, a class E felony. “On the surface, the court’s records appeared to have been … database. These receipts, however, did not appear on the town’s printed cashbook reports, were not reported to …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsState Agencies Bulletin No. 1176
… to an understanding between the Governor’s Office of Employee Relations and the Civil Service Employees … using the unreceipted method will be included in the employee’s taxable gross income. This payment is subject to income and employment taxes and will be reported on the employee’s Form W-2 in box 14 under code UTA (Uniform/Tool …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1176-2012-tool-allowance-payment-csea-operational-services-unit-bargainingState Agencies Bulletin No. 995
… taxes and is reported as ordinary income on the employee’s Form W-2. Payroll Register and Employee Paycheck/Advice The Earn …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/995-june-2010-tool-allowance-payment-csea-operational-services-unitState Agencies Bulletin No. 909
… taxes and is reported as ordinary income on the employee’s Form W-2. Payroll Register and Employee Paycheck/Advice The Earn …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/909-june-2009-tool-allowance-payment-csea-operational-services-unitState Agencies Bulletin No. 820
… Worked for at least nine (9) continuous months, half or more time, prior to June 30, 2008; Performed duties of … personal tool inventory for use in the performance of his or her job; and Are Active on the payroll at the time of the … taxes and is reported as ordinary income on the employee’s Form W-2. Payroll Register and Employee Paycheck The Earn …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/820-june-2008-tool-allowance-payment-csea-operational-services-unitSUNY Bulletin No. SU-289
… Employees Tier 6 New York State Education Department and SUNY employees who are members of the ORP are affected. … 5.75% More than $100,000.01 6% The Benefit Plans and the narrative descriptions are found below. Note : The … Plan are as follows: Open the Retirement Plans page. (Home>Benefits>Enroll In Benefits>Retirement Plans) Enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-289-two-year-look-back-tier-6-suny-optional-retirement-planCUNY Bulletin No. CU-691
… 4.5% $75,000.01 to $100,000.00 5.75% $100,000.01 and higher 6% The Benefit Plans and narrative descriptions with the variable contribution … Date (Less than) – Enter 1/1/2017 The CUNY University Benefits Office will run the query and provide each CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-691-two-year-look-back-tier-6-cuny-optional-retirement-plan-orpOpinion 90-59
… snow (Highway Law, §140[1], [2]). For this purpose, towns are authorized to purchase equipment, snow plows and other …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Oversight of Afterschool and Summer Youth Employment Contracts
… whether program participants were selected based on established criteria; and whether expenditures were … of 50 students who had applied earlier (some had been on a waiting list for months). Some parents reported paying a …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsOpinion 89-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … 18 to include the designation of a depository of public funds (General Municipal Law, §800[2]). Section 801 provides …
https://www.osc.ny.gov/legal-opinions/opinion-89-4State Agencies Bulletin No. 1169
… that information with Social Security Administration (SSA) records using the SSA’s Social Security Number Verification … changes his or her name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 … card issued by the SSA. If the information reported in the State payroll system does not match the information on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1169-verification-employee-social-security-numbers-and-namesOpinion 2007-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … that time would be considered as part of the work day. We do not believe, however, that an elected official may record …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7