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Becoming 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
… Coordinated Plan information for ERS Tier 5 members under Article 15 Payment for Service Credit …
https://www.osc.ny.gov/retirement/publications/1523/payment-service-creditImplications for the Future – 2023 Financial Condition Report
… recovery relative to the nation will heighten those risks. For example, nearly three years after the end of … services and other essential programs. In recent years, for example, new federal funding has helped to extend health … COVID-19 recovery funding helped support State spending for both pandemic needs and new initiatives. However, that …
https://www.osc.ny.gov/reports/finance/2023-fcr/implications-futureOvertime Limits for Tier 6
… Overview For members of Tier 6, the New York State Retirement and … of your final average earnings (FAE) , which is used to determine your NYSLRS pension. If you earn more than the … 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-6Overtime Limits for Tier 5
… Overview For members of Tier 5, the New York State Retirement and Social Security Law limits the … ERS Tier 5 Members Your overtime limit increases each calendar year by 3 percent. Refer to the table below for your … $27,091.67 2029 $26,302.59 2028 $25,536.50 2027 $24,792.71 2026 $24,070.60 2025 $23,369.51 2024 $22,688.85 2023 …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-5Implications for the Future – 2021 Financial Condition Report
… The Economic Outlook: Employment Struggles and Uncertainty Remains While the recession brought on by the COVID-19 pandemic was short-lived, employment has yet to … While the recession brought on by the COVID19 pandemic was shortlived employment has yet to …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureImplications for the Future – 2022 Financial Condition Report
… newly enacted Pass-Through Entity Tax receipts that are expected to be offset by personal income tax credits). … In addition, the federal Infrastructure and Jobs Act is expected to provide $4.6 billion in highway and bridge … 2025-26, at which point New York’s rainy day reserves are expected to reach 15 percent of General Fund spending, well …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureSeminars for Local Officials
… 2–3 different topics. See below for more information on how to request training near you. …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsResources for Local Officials
… Local Government Management Accounting Releases: Advisories and Bulletins … File Data with the Office of the State Comptroller Annual Financial Report (AFR) Electronic Filing Accounting and … Contact Update Other Required Reporting Online Search Tools for Local Governments Account Code Look-Up Audit Search …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… (City) officials provided oversight of foreign fire insurance (FFI) tax money. Key Findings Officials did not … 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-140DiNapoli: L.I.C., Sunnyside and Woodside Are Drivers of Economic Growth in Queens
… have their own distinct personalities, but together they are contributing to the borough’s business growth, share of … the population employed, median household income and new housing, according to a report from State Comptroller Thomas … can use as they continue their efforts to ensure these are great neighborhoods to live, work and go to school in.” …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-lic-sunnyside-and-woodside-are-drivers-economic-growth-queensReducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… Services in response to the COVID-19 public health emergency. The State was required to restart this process and … by Medicare as the primary payer. Although DOH issued guidance to Local Districts regarding the requirement for …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… agency. Multi-agency contracts are distinct from and not to be confused with centralized contracts for commodities and … Commodities and Consulting are CC (Combined Contracts) and CM (Multi-Agency Contracts for Miscellaneous Services, … The chart below provides a high level description of CC , CM and LM contracts. Contract Prefix Title and Use CC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsCost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… is growing interest by citizens and local governments to explore consolidation of justice courts, when practicable. … Benefits of consolidation include, but are not limited to, maximizing services by pooling resources and streamlining … justice court matters arising in the village. What needs to happen The village board must abolish the office of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsHamilton Central School District – Procurement (2020M-168)
… complete report - pdf ] Audit Objective Determine whether Hamilton Central School District (District) officials sought … Determine whether Hamilton Central School District District officials sought …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168Town of Oneonta – Town Clerk (2021M-59)
… the Clerk did not always deposit fees within the required time frame. The Clerk did not: Deposit $5,266 in fees … collected within the required time frame. Prepare accurate bank reconciliations. Prepare accountability analyses. As of October 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Charter 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 … of the 60 students in our audit sample (57 percent). The School billed tuition totaling $12,600 for three students to … it is not. Address and resolve the incorrect billings. School officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mAccounting 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.pdfInstructions for Counties
Instructions for Counties
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/instructions.pdfMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
… Objective To determine whether the Department of Health (Department) took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare. … program. Individuals who are eligible or appear eligible for Medicare are required to apply for Medicare as a …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicare