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Overtime Limits for Tier 6
… ERS Tier 6 Members Your overtime limit changes each calendar year based on the Consumer Price Index. Refer to the … for your annual limit. Calendar Year Overtime Limit 2026 $21,589.00 2025 $20,958.00 2024 $20,459.00 2023 $19,729.00 2022 $18,233.00 2021 …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6Overtime Limits for Tier 5
… 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 $22,028.01 2022 $21,386.41 2021 …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-5Auditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an essential internal control for ensuring that travel policy requirements are consistently met by all … The audit of travel and conference claims is required by law and is an essential internal control for ensuring that travel policy requirements are consistently …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsHealth, Safety, and Accessibility in District 75 Schools
… environment that is Americans with Disabilities Act (ADA) compliant for students attending District 75 schools. The … unhealthy conditions and to conditions that are not ADA compliant. Conditions we identified included: Peeling paint … schools. Ensure that District 75 school buildings are ADA compliant and accessible. Work with District 75 schools and …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsOpinion 88-74
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … lives in the Vietnam War. You ask if, in our opinion, it is legal for municipalities to contribute to the monument … of a memorial monument for veterans of the armed forces. It provides further that: "The governing board of such …
https://www.osc.ny.gov/legal-opinions/opinion-88-74XIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… CMU) to establish a new bank account through a request in writing. Upon receipt of the agency's formal request for a … deposits and withdrawals; Name and title of official(s) in charge of the account; Name and location of a commercial … an agency shall not request a bank to provide any service in conjunction with a state bank account, except the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… Depreciation is required to be reported in the government-wide financial statements. Capital assets, except for land, land preparation, library books, construction in progress, and infrastructure assets reported using the modified approach, must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsBuffalo Academy of Science Charter School - Procurement (2019M-250)
… to procure goods and services. Key Findings The School’s procurement policy is not comprehensive. The Board did not … without using quotes, as recommended by the School’s procurement procedures. Key Recommendations Adopt a more comprehensive written procurement policy. Approve contracts as required by the …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Progress Report: The MTA Capital Security Program - March 2011
This report is the seventh in a series of reports on the capital security program of the Metropolitan Transportation Authority (MTA).
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2011.pdfHigher Education in New York : Evaluating Competitiveness and Identifying Challenges
New York’s higher education sector is facing challenges, including a looming enrollment cliff, growing costs of attendance, and rising student debt.
https://www.osc.ny.gov/files/reports/pdf/higher-education-nys.pdfNew Legislation Providing Financial and Budgetary Flexibility to Local Governments and School Districts
The purpose of this Legislation is to relieve some of the financial stress experienced by local governments and school districts.
https://www.osc.ny.gov/files/local-government/publications/pdf/providing-financial-and-budgetary-flexibility-to-local-governments-and-school-districts.pdfOversight of Pupil Transportation Services (2019-S-49)
To determine whether the State Education Department is monitoring school districts’ compliance with safety training requirements for school bus per ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s49.pdfLocal Government Management Guide: Capital Projects Fund
A capital projects fund is used to account for the financial resources supporting capital projects during the life of the project.
https://www.osc.ny.gov/files/local-government/publications/pdf/capital-projects-fund.pdfAnnual Report on Local Governments 2019
The 2019 Annual Report on Local Governments is a summary of the financial state of the State’s counties, cities, towns, villages.
https://www.osc.ny.gov/files/local-government/publications/pdf/2019-annual-report.pdfOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up) (2019-F-35) 30-Day Response
To determine whether the Department’s monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform comprehensive ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2020-sga-19f35-response.pdfOversight of Information Technology Consultants and Contract Staffing (2018-S-38) 90-day response
To determine if the Office of Information Technology Services (ITS) is adequately monitoring information technology (IT) services procured from consultants...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s38-response.pdfOversight of Information Technology Consultants and Contract Staffing (2018-S-38)
To determine if the Office of Information Technology Services (ITS) is adequately monitoring information technology (IT) services procured from consultants...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s38.pdfJoint Statement on Defending Fundamental Shareowner Rights
The ability of shareowners to file shareholder proposals is a fundamental investor right first established by the federal government in 1942.
https://www.osc.ny.gov/files/press/pdf/joint-statement-on-shareowner-rights.pdfSecurity and Effectiveness of the Department of Labor’s Unemployment Insurance System (2014-S-9), 90-Day Response
To determine whether the Department of Labor’s (Department) Unemployment Insurance System is secure, operating effectively, and available to continue critical p
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s9-response.pdfSecurity and Effectiveness of the Department of Labor’s Unemployment Insurance System (2014-S-9)
To determine whether the Department of Labor’s (Department) Unemployment Insurance System is secure, operating effectively, and available to continue critical p
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s9.pdf