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Additional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly from public … unpaid sick leave days, which cannot exceed 165 (200 days for some members), by 260. Contact your employer or refer to …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly from public … unpaid sick leave days, which cannot exceed 165 (200 days for some members), by 260. Contact your employer or refer to …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly from public … unpaid sick leave days, which cannot exceed 165 (200 days for some members), by 260. Contact your employer or refer to …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jState Agencies Bulletin No. 1852
… gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. Effective … October 31, 2020 as income on the employee’s 2020 Form W-2 using Earnings Code PEV ( P ersonal E mployer V ehicle). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1852-procedures-reporting-taxable-value-personal-use-employer-providedSpecial Accidental Death Benefit – New Career Plan
… benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving … were not completed, the salary was the amount that would have been earned during the 12 months prior to death. For … benefit will not be less than: The full salary you would have earned in the highest grade-step; or If you were in the …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitOpinion 88-28
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … be designated an "official newspaper" of a town pursuant to Town Law, §64(11). The place of publication of a newspaper … editorials and other matters of "current interest"; (4) have a paid circulation; and (5) be entered as second class …
https://www.osc.ny.gov/legal-opinions/opinion-88-28Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up)
… Objective To determine the extent of implementation of the four … residents and provides support, supervision, and guidance to local departments of social services (Local Districts), … the Local Districts to ensure that all required documents have been included, and assessing budgeted operating costs to …
https://www.osc.ny.gov/state-agencies/audits/2024/07/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuse-followOversight of Child Protective Services Outside New York City (Follow-Up)
… Purpose To determine the extent of implementation of the three … OCFS to readily determine that necessary interventions have actually occurred, not that they are simply … in our initial report. Key Finding Department officials have not made progress in correcting the problems we …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followDiNapoli: NYC Spending Priorities Shifted During Pandemic
… current budget also includes about $3.24 billion of city funds to support new initiatives and cost mandates to address …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicDiNapoli: Majority of Contracts with Not-For-Profit Organizations Still Approved Late
… State agencies were late 61 percent of the time in approving contracts with not-for-profit providers (NFPs) … released today by State Comptroller Thomas P. DiNapoli. In 2015, the state paid $129,824 in interest payments for late contracts. “Chronic delays …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-majority-contracts-not-profit-organizations-still-approved-lateVillage of Hudson Falls – Information Technology (2025M-10)
… adequately secure and protect information technology (IT) systems against unauthorized use, access and loss? Audit … through October 8, 2024 to observe physical security over IT assets at the Village. Understanding the Program Village … managing IT support, monitoring virus protection, network management and other IT-related services. Audit Summary The …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Opinion 2002-10
… authorizes the legislative body of a town to, inter alia , restore and operate historic buildings and structures. …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 95-29
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … IMPROVEMENT DISTRICTS -- Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when assets are sold to a public authority) TOWN LAW, §§198(12), 202-c: The …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Monitoring of Construction Management (Follow-Up)
… of the four recommendations included in our initial audit report, Monitoring of Construction Management (Report … engineering, and construction management services for buildings statewide. One component of its mission is to …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followIf You Need Help – Governmental Accounting Standards Board
… and how they apply, please consult with your accountant or an independent auditor. If you have questions about your GASB report or for help accessing Retirement Online , use our help desk form (select Governmental Accounting Standards Board (GASB) …
https://www.osc.ny.gov/retirement/employers/gasb/if-you-need-helpGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… Adopt a comprehensive written reserve fund policy. Review all reserve balances to determine whether the amounts …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Town of Wolcott – Financial Management (2020M-131)
… effectively manage the Town’s financial condition, did not have a clear understanding of the laws governing the finances of the general fund tax bases and did not have an understanding of the finances for the closed … capital plan or detailed reserve plan. The Board’s ability to effectively manage the Town’s financial condition is …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Farmingdale Union Free School District – Payroll (2024M-22)
… a result, there is a significant risk that employees may have been paid for unnecessary overtime work that could have been avoided with adequate planning. We determined that … overtime controls or adopt written policies and procedures to ensure overtime was incurred only when necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Village of Stamford – Claims Audit (2022M-197)
… Board of Trustees (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit … million we examined: 78 claims totaling $195,545 did not have support that the purchases complied with competitive … and alcohol purchases. One claim totaling $700 did not have an itemized receipt and did not follow procurement …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Opinion 2006-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … property and facilities, is subject to referendum. You state that the town is proposing to transfer assets of a town …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9