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Seminars for Local Officials
… is not an easy task and that finding time in your schedule for essential training to enhance your fiscal oversight … Official Training Unit offers seminars for municipal and school district governing boards and other local officials and …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsStart Saving for Retirement
… retire may seem far into the future but the steps you take now to save for retirement can make a huge difference when … Not sure how much you’ll need to save for retirement? It’s helpful to look at the other sources of post-retirement … to start saving as soon as you can because you need time to let your money grow. With the power of compounded …
https://www.osc.ny.gov/retirement/members/saving-for-retirementImplications for the Future – 2022 Financial Condition Report
… faced the third year of the COVID-19 pandemic, its impact on the economy continued to be felt and was heightened by … continued nationally through August 2022. These factors have heightened the uncertainty of economic forecasts. The … reports by the Office of the New York State Comptroller have shown. However, the most recent report, issued in March …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureOvertime Limits for Tier 5
… (PFRS). ERS Members Your overtime limit increases each calendar year by 3 percent. Refer to the table below for your annual limit. Calendar Year Overtime Limit 2039 $35,348.48 2038 $34,318.92 … $26,302.59 2028 $25,536.50 2027 $24,792.71 2026 $24,070.60 2025 $23,369.51 2024 $22,688.85 2023 $22,028.01 2022 …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-5Overtime Limits for Tier 6
… Overview For members of Tier 6, New York State Retirement and Social … from overtime pay above the limit. Overtime limits differ for the Employees’ Retirement System (ERS) and the Police and …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6Resources for Local Officials
… Local Government Management Accounting Releases: Advisories and Bulletins Accounting and … Reporting Manuals Adult-Use Cannabis Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance … The Academy for New York State’s Local Officials Fire District Commissioner Training Contact Us Questions? Contact …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsVillage of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
Determine whether the Board provided sufficient oversight of the former ClerkTreasurer
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… or will be turning age 65 within a 3-month time frame, and have them apply for Medicare. The Social Security … December 2025. The objective of our initial audit, issued on September 14, 2023, was to determine whether DOH took … on age but were not enrolled in Medicare. Medicaid could have potentially saved $294.4 million on behalf of these …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Schaghticoke – Board … (Cattaraugus County) The former comptroller used improper accounting practices and did not complete timely and accurate … locations, purchase dates and costs. Tonawanda City School District – Procurement (Erie County) The board and district …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… disbursements, totaling $248,900, that were not included on the board’s list of all claims that have been audited and approved for payment. Auditors also … This occurred because district officials did not have a sampling plan to identify all water outlets for …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
Determine whether City of Hornell City officials provided oversight of foreign fire insurance FFI tax money
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Instructions for Counties
Instructions for Counties
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/instructions.pdfAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
… costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare. The audit covered … or will be turning age 65 within a 3-month time frame, and have them apply for Medicare. The Social Security … Also, the Department does not require Local Districts to have Medicaid recipients with SSI apply for Medicare because, …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… for the Aging (NYSOFA) failed to spend millions of dollars on programs geared to support senior citizens, even during … “This is especially disappointing because many seniors have suffered from isolation and restrictions imposed during … not spend or need the money they were given when it could have been redistributed to areas with higher need. Auditors …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsCharter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key … Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). … totaling $12,600 for three students to the incorrect district of residence and underbilled four additional …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mTown of Oneonta – Town Clerk (2021M-59)
… cash. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Housing Preferences for Veterans (Follow-Up)
… City Department of Housing Preservation and Development (NYC HPD). We specifically found two housing companies in … veterans had been identified on their waiting lists. NYC HPD approved many of these non-veterans’ applications, … included in our initial report. Key Finding NYC HPD has made progress in addressing the issues identified …
https://www.osc.ny.gov/state-agencies/audits/2015/01/29/housing-preferences-veterans-followService Credit for Tiers 2 through 6
… from Comptroller Thomas P. DiNapoli When you retire, the pension benefit you receive will be directly related to your … Teachers’ Retirement System; New York City Police Pension Fund; New York City Fire Department Pension Fund; and New … your Account Homepage. After confirming your citizenship status, click the “Next” button to go to the Apply for Tier …
https://www.osc.ny.gov/retirement/publications/service-credit-tiers-2-through-6Accountability for Traffic Ticket Surcharges
… (Department) accurately assessed, collected, accounted for, and reported all traffic ticket surcharge revenue received … same week during May 2013, the Department is consistently accounting for and reporting all traffic ticket surcharge …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surcharges