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DiNapoli: New York Ranks Last in Balance of Payments With Washington
… rather than dollars per capita, New York’s ranking was last among the states. The gap between taxes paid and …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonSUNY Bulletin No. SU-319
… Purpose The purpose of this bulletin is to provide agencies with instructions to update Tier 6 employees’ Savings Plans pages due to the two-year look back. Affected Employees Tier 6 New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-planDetermining the Ex-spouse's Share – Divorce and Your Benefits
… to New York State law, pension benefits earned during a marriage are marital assets subject to equitable … formula for a public pension was established by the State Court of Appeals in Majauskas v. Majauskas . This formula … 2. Marital share × 50% = ex-spouse’s portion For example, if the member accrued 18 years of service while married and …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareState Agencies Bulletin No. 1989
… Ther 005824 5903200 Recreation Worker 005834 5903400 Rehab Assnt 1 005375 5216101 Rehab Assnt 2 005377 5216202 Rehab Cnslr 1 007603 8341260 Rehab Cnslr 2 007604 8341270 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1989-pilot-program-establishing-temporary-overtime-rate-employees-certainLiverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… the collective bargaining agreement (CBA) and employee handbook. Key Recommendations The Board should thoroughly …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… non-payroll disbursements were adequately supported and for proper Town purposes. Key Findings The Board adopted … The March 2017 credit card bill included a $288 charge for the Supervisor’s personal cable bill. In May 2018, during our audit, the Supervisor reimbursed the Town for this personal credit card charge. The Board approved 19 …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94About Statement No. 68 – Governmental Accounting Standards Board
… Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions : … to follow GASB guidance and comply with GASB Statement No. 68. Consult with your accountant or an independent auditor. … and Schedules of Pension Amounts by Employer—March 31, 2025 . For more information on Statement No. 68, visit the …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68CUNY Bulletin No. CU-289
… set forth below provided the employee is Active on the payroll (“paid status”) on December 15 of every year. … hourly Staff Nurses who work 950 hours or more during the calendar year of January 1 through December 31 will receive a … Tax and Finance, Division of Treasury, per instructions in Payroll Bulletin No. 456 Checks issued to eligible employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-289-retroactive-cuny-salary-and-other-increases-employeesElwood Union Free School District - Claims Auditing (2019M-31)
… [read complete report - pdf] Audit Objective Determine whether systems were … to ensure that claims were adequately documented, were for appropriate purposes and were properly audited and … audit and found that the control procedures were followed for the selected claims to ensure they were adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31Village of Islandia – Overtime (2023M-121)
… Ninety-five percent of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent to 73 percent and 49 percent of their budgeted salaries, …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Town of Theresa – Internal Controls Over Claims Auditing (2014M-89)
… five-member Town Board, is located in Jefferson County and has approximately 2,900 residents. The Town’s budgeted … designed to ensure that claims are adequately supported and appropriate prior to payment. Key Recommendation There …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-theresa-internal-controls-over-claims-auditing-2014m-89Area #8 – Online Banking – Information Technology Governance
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingState Agencies Bulletin No. 1977
… creating Tier 6. This tier applies to employees joining a retirement system after March 31, 2012. This legislation … Agencies must adhere to the 2021-2022 Agency Submission Schedule when updating the Retirements Plan panel in … are eligible. Agency Actions Agencies must update the Retirement Plans page, changing the Benefit Plan based on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcCost-Saving Ideas: Reviewing Your Revenue Collection Process
… revenue collection alternatives, using measures such as: How long does it take to process a tax or fee payment? How many total …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processGlossary
… must be formally appointed by the Court to safeguard these funds until the child becomes 18. Usually, a parent (the … to Help You Keep Your Money What to Expect from Us … he unclaimed funds glossary outlines the terminology used within …
https://www.osc.ny.gov/unclaimed-funds/claimants/glossaryOther Bulletin No. 20
… April 2014 CSEA LLS payment. Affected Employees Employees in Bargaining Unit 97 with an increment code of 1976-2009 who … SCF CSEA LLS payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military Stipend Leave in … the April 2014 SCF CSEA LLS payment upon processing of the October 2013 or April 2014 SCF CSEA Performance Advance which …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-20-april-2014-state-university-construction-fund-scf-civilState Agencies Bulletin No. 1695
… has been superseded by Payroll Bulletin 1695.1 Purpose To inform agencies of OSC’s annual record update process and … age 50 and over. These employees can defer up to $6,000 in catch-up contributions in addition to their regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1695-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaEnforcement of Mitchell-Lama Surcharge Provisions
… appropriately assessed and collected at Mitchell-Lama housing developments supervised by the New York City Department of Housing Preservation and Development (HPD). This audit … at MitchellLama housing developments supervised by NYC HPD …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… (NRT) rates for special education students in accordance with regulations. Key Findings Officials did not establish … NRT rates for special education students in accordance with regulations. The District’s NRT rates exceeded the New … not exceed SED’s maximum allowable tuition rate. Consult with SED to obtain the guidelines for calculating a higher …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationTown of Franklin – Financial Operations (2014M-32)
… of our audit was to review the Town’s financial operations for the period of January 1, 2012 through October 11, 2013. … of approximately 2,400 residents. Budgeted appropriations for 2013 totaled $1.6 million. Key Findings The bookkeeper … and adequately segregated. File the annual financial report with OSC and the Town Clerk within the statutory time …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32