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Payment for Service Credit – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Payment for Service Credit …
https://www.osc.ny.gov/retirement/publications/1522/payment-service-creditBecoming Eligible for a Benefit – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1522/becoming-eligible-benefitBecoming Eligible for a Benefit – Coordinated Plan For ERS Tier 5 Members
… Coordinated Plan information for ERS Tier 5 members under Article 15 Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1523/becoming-eligible-benefitPayment for Service Credit – Coordinated Plan For ERS Tier 5 Members
… for ERS Tier 5 members under Article 15 Payment for Service Credit …
https://www.osc.ny.gov/retirement/publications/1523/payment-service-creditOvertime Limits for Tier 6
… limit changes each calendar year based on the Consumer Price Index. Refer to the table below for your annual limit. … 2018 $16,406.00 Fiscal Year Overtime Limit April 1, 2017 – December 31, 2017* $12,036.00 April 1, 2016 – March 31, 2017 …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6Overtime Limits for Tier 5
… (FAE) , which is used to determine your NYSLRS pension. If you earn more than the annual limit, it will not be factored …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-5Implications for the Future – 2022 Financial Condition Report
… and its ability to provide health care, education, human services and other essential programs. In recent years, for … in return; however, this was still well below the $1.92 national average. In the SFY 2022-23 Enacted Budget … combined balances in the State’s two major statutory rainy day reserves totaled $3.3 billion, roughly 50 percent of …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureResources for Local Officials
Resources for Local Officials
https://www.osc.ny.gov/local-government/resources/resources-local-officialsImplications for the Future – 2021 Financial Condition Report
… for New York’s State and local governments, although it is unclear whether this increased support would alter the …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureSeminars for Local Officials
… Balancing your role as a local government official with your home and work lives is not an easy task. For that reason, OSC’s Local Official Training …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsImplications for the Future – 2023 Financial Condition Report
… factors will continue to present risks to economic growth, and many forecasters continue to believe that a recession is … interest rates due to Federal Reserve Bank actions, and global uncertainty. In New York, lagging employment and labor force recovery relative to the nation will heighten …
https://www.osc.ny.gov/reports/finance/2023-fcr/implications-futureHousing for Seniors (Follow-Up)
… of the six recommendations included in our initial audit report, Housing for Seniors (Report 2021-N-4 ). About the Program The New York City (NYC … of the six recommendations included in our initial audit report Housing for Seniors Report 2021N4 …
https://www.osc.ny.gov/state-agencies/audits/2026/05/18/housing-seniors-followBecoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitJust for State Employers
… using PayServ. In addition, employees whose NYSLRS membership is mandatory are automatically enrolled. … an SSN to NYSLRS, and NYSLRS is unable to process data for employees without both an SSN and DOB. Do not fill out … records that prevent deductions from being taken on time. Cause the employee to owe unnecessary service credit …
https://www.osc.ny.gov/retirement/employers/stateCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… provided oversight of foreign fire insurance (FFI) tax money. Key Findings Officials did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate records … The Chamberlain did not maintain custody of the FFI tax money. The Fire Chief was solely responsible for …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140State Comptroller DiNapoli Releases Municipal & School Audits
… classes, chaperoning and sports scorekeeping. Time sheets for 13 employees were not adequately supported to … Lake Union Free School District’s progress, as of February 2025, in implementing recommendations from a prior audit, … City School District’s progress, as of February/March 2025, in implementing recommendations from a prior audit, …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… of metered water and the budgeted overtime funding for police of $1.1 million is likely underestimated by a total of … were posted to the city’s website. Town of Vestal – Former Police Chief’s Separation Agreement (Broome County) Town officials …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsReducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… saved $294.4 million on behalf of these recipients for clinic, inpatient, and practitioner claims that could have … saved $190.3 million on behalf of 17,818 recipients for clinic, inpatient, and practitioner claims that could have …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followAccounting 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.pdf