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Southwestern Central School District – Claims Audit (2025M-34)
… (District) Board of Education’s (Board) appointed claims auditor properly audit claims prior to payment? Audit Period … a school district before they are paid or appoint a claims auditor to assume the board’s powers and duties to audit and … sufficient supporting documentation to allow the claims auditor to determine whether the claim was a valid legal …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… the Audit Area A capital asset is generally defined as an asset that has a useful life of more than one year. It can include everything from … Consequently, they represent a significant investment of school district (district) resources. Detailed records … officials did not properly record and account for all of the Districts capital assets As a result the District has …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Town of Cato – Supervisor’s Records and Reports (2025M-141)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) Supervisor (Supervisor) maintain … – November 6, 2025. We extended our audit period to review the Town’s 2017 through 2024 Annual Financial Report (AFR) filings as of November 6, 2025. Understanding the Audit Area A town supervisor must maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Oversight of Student Immunization in Schools (2015-S-85)
To determine if the Department of Health (DOH) and the State Education Department (SED) are following the State’s public health procedures to ensure New York’s
New Lease Package Requirements
Presentation from 2016 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2016-procurement-handout-4.pdfAFRP User Manual New
Agency Financial Reporting Package User Manual
https://www.osc.ny.gov/files/state-agencies/guidance/pdf/afrp-user-manual.pdfAdd New Position Pools
The PayServ Position Pool Table is used to maintain position pools for agencies.
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/add-new-position-pools.pdfDirect Deposit New Enrollment
Direct Deposit New Enrollment
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/direct-deposit-new-enrollment.pdfDivorce – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1525/divorceSpecial Plan for Suffolk County Correction Officers (Sections 89-f and 603 (c))
… Special Suffolk County Correction Officers Plan for PFRS Tier 1 2 4 5 6 some Tier 3 members Sections 89e 603b …
https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-correction-officers-sections-89-f-and-603-cSpecial Plan for Westchester County Correction Officers (Sections 89-e and 603(b))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1810 (Rev. 6/12) © …
https://www.osc.ny.gov/retirement/publications/special-plan-westchester-county-correction-officers-sections-89-e-and-603bNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by NYSARC, Inc. – NYC … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by NYSARC Inc NYC …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualRetiring Before Age 62 – New Career Plan
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their benefit reduced by the percentages shown below: Age at Retirement Percentage of Reduction 55 27 56 24 57 21 … and 6 members under Sections 375h and 375i Retiring Before Age 62 …
https://www.osc.ny.gov/retirement/publications/1515/retiring-age-62Contributing Toward Your Retirement – New Career Plan
… to contribute toward your retirement benefits, but may elect to make voluntary annuity savings contributions to the Retirement System. These contributions, plus the interest they earn, will provide you with an annuity …
https://www.osc.ny.gov/retirement/publications/1515/contributing-toward-your-retirementPerformance of Duty Disability – New Career Plan
… your duties, regardless of the amount of service you may have. Notice of Occurrence To be eligible for this benefit, you must file an application for a performance of duty disability … retirement benefit within one year following the alleged incident or occurrence. Otherwise, you must have filed a …
https://www.osc.ny.gov/retirement/publications/1515/performance-duty-disabilityOrdinary Disability (Section 362) – New Career Plan
… New Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375h and 375i …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-disability-section-362Borrowing Against Your Contributions – New Career Plan
… If you meet eligibility requirements, you may take a loan from … or disability). The loan application provides examples of how much your reduction would be. How Much You Can Borrow The … could result in significant tax consequences for you. You do not make the required payments on your loan at least once …
https://www.osc.ny.gov/retirement/publications/1515/borrowing-against-your-contributionsStay Informed – New Career Plan
… 3 Article 11 5 and 6 members under Sections 375h and 375i How to Stay Informed …
https://www.osc.ny.gov/retirement/publications/1515/stay-informedIRS Pension Limitation – Article 14 Benefits
… System, may use in calculating benefits. Section 401(a)(17) affects members who join on or after April 1, …
https://www.osc.ny.gov/retirement/publications/1644/irs-pension-limitationDiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… New York City’s $127 billion fiscal year (FY) 2027 preliminary budget (February Plan) provides more … fiscal monitors in recent years. This includes: For FY 2027, about $5.2 billion was added to fund combined planned … actions the city intends to take to close the gap in FY 2027. The city initiated a savings program, which is …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gaps