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Credit for Previous Public Employment or Military Service – Basic Plan for ERS Tier 2 Members
Basic Plan information for ERS Tier 2 members under Sections 70a 71a and 75 Credit for Previous Public Employment or Military Service
https://www.osc.ny.gov/retirement/publications/1505/credit-previous-public-employment-or-military-serviceChallenging a Determination – Career Plan
… authorized by law, and cannot pay you any benefits if you do not meet all the eligibility requirements established by law. If you … to the Hearing Administration Bureau within four months of the determination. We will send you an acknowledgment …
https://www.osc.ny.gov/retirement/publications/1642/challenging-determinationOpinion 88-33
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … In 1961, when the subdivision was being constructed, it was determined that it was impractical to install the laterals to serve two …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… Key Findings Appropriations were overestimated resulting in an operating surplus of $18.8 million in 2015-16. Reserves were not used as intended and were … monitor the electronic devices inventory resulting in items not being recorded. In addition, sensitive IT …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andUnified Court System Bulletin No. UCS-196
… Employees Employees of the NYS Unified Court System (UCS) in Negotiating Units SY, SR, S9, DR, F8, 87, G9 and 86 who … Be in an eligible title (refer to the OCA memorandum for a list of eligible titles); and Have a Payroll Status of … automatic processing, agencies must review and approve the list of potentially eligible employees and make any necessary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-196-june-2013-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-204
… Employees Employees of the NYS Unified Court System (UCS) in Negotiating Units SY, SR, S9, DR, F8, 87, G9 and 86 who … Be in an eligible title (refer to the OCA memorandum for a list of eligible titles); and Have a Payroll Status of … automatic processing, agencies must review and approve the list of potentially eligible employees and make any necessary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-204-june-2014-uniform-and-equipment-uniform-allowance-andState Agencies Bulletin No. 844
… which the employee may use for personal use, must include in the employee’s wages an amount that represents the value … for personal use by the employee and the value is included in the employee’s income. Personal use of a State vehicle … that is responsible for the prevention or investigation of crime involving injury to persons or property (including …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/844-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 766
… which the employee may use for personal use, must include in the employee’s wages an amount that represents the value … personal use by the employee, and the value is included in the employee’s income. Personal use of a State vehicle … that is responsible for the prevention or investigation of crime involving injury to persons or property (including …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/766-reporting-taxable-value-personal-use-employer-provided-vehicles-andTown of Owasco – Financial Management and Procurement (2021M-70)
Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has multiyear financial and capital plans.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/owasco-2021-70.pdfTown of Rotterdam – Water Rents (2016M-347)
… the Town’s water rent billing and collection procedures for the period January 1, 2015 through June 30, 2016. … $1.1 million of metered and unmetered water revenue for 2015. General fund budgeted appropriations for 2016 total approximately $14.6 million. Key Finding Town …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347Village of Avon - Board Oversights and Professional Services (2018M-30)
… for capital reserves and all operating expenditures in appropriate operating funds and use capital reserves for …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Westport Central School District – Internal Controls Over Payroll (2014M-013)
… Purpose of Audit The purpose of our audit was to determine if the District established effective internal … were appropriately designed and operating effectively to safeguard District assets. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Brasher Falls Central School District – Payroll (2016M-57)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through November 30, 2015. … Town of Brasher and portions of the Towns of Stockholm and North Lawrence in St. Lawrence County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/brasher-falls-central-school-district-payroll-2016m-57Greenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… revenue anticipation notes when the District did not need funding, the District incurred interest expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mXI.2.H Multiyear Contracts – XI. Procurement and Contract Management
… the resulting contracts, may be structured on the basis of a fixed contract term (e.g. three years) plus one or more … (or other periodic) renewals following the expiration of the fixed term. Where contracts are structured this way, at the expiration of the fixed term, it is necessary for the agency to process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contractsOpen Educational Resources
… pursuing a bachelor’s degree full time at CUNY was $6,930. On top of tuition costs, CUNY estimates that students spend an average of $1,200 per year on books and other supplies. CUNY reported that the cost of … courses, course materials, modules, textbooks, streaming videos, tests, or software. OER can be used, reused, and …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesDiNapoli: Current Status of the State Fiscal Year 2010-11 Budget, July 2010
The 2010-11 State Fiscal Year (SFY) began more than 100 days ago, but the State budget is still incomplete.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-status-2010-11.pdfState Support for New York’s Veterans, November 2015
New York State offers a variety of programs, services and benefits for the nearly 900,000 veterans living in the State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/veterans-2015.pdfTown of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
Determine whether Town of Riverhead Town officials properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly supported recorded and deposited and that disbursements were proper and supported
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Oversight of State Contracts - Chart 2c (2024)
Oversight of State Contracts - Chart 2c (2024)
https://www.osc.ny.gov/files/reports/excel/state-contracts-numbers-2024-chart-2c.csv