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Local Government Ethics
… Legislative Program Legislative Session 2019-2020: A.7477 (Theile) / S.5548 (Biaggi) – Strengthens the current … of interest and ethics laws covering local governments in a number of ways including, but not limited to, … prohibiting municipal officers and employees from acting in relation to certain matters in which they or a relative …
https://www.osc.ny.gov/legislation/local-government-ethicsBallston Spa Central School District - Separation Payments (2018M-132)
… these payments with an applicable employee contract or collective bargaining agreement (CBA). There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/ballston-spa-central-school-district-separation-payments-2018m-132IRS Pension Limitation – Regional State Park Police Plan
… The Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension … the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on … State’s fiscal year (April 1st – March 31st). This amount is set by federal law and is periodically adjusted for …
https://www.osc.ny.gov/retirement/publications/1867/irs-pension-limitationIRS Pension Limitation – Police and Fire Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension … the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on … State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is periodically adjusted for …
https://www.osc.ny.gov/retirement/publications/1512/irs-pension-limitationIRS Pension Limitation – En-Con Police Officers Plan
… covered by Section 383b Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1822/irs-pension-limitationIRS Pension Limitation – Non-Contributory Plan with Guaranteed Benefits
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension … the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on … State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is periodically adjusted for …
https://www.osc.ny.gov/retirement/publications/1513/irs-pension-limitationIRS Pension Limitation – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension … the New York State and Local Retirement System, may use in the calculation of benefits. It affects members who first … State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is periodically adjusted for …
https://www.osc.ny.gov/retirement/publications/1511/irs-pension-limitationIRS Pension Limitation – Career Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension … the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on … State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is periodically adjusted for …
https://www.osc.ny.gov/retirement/publications/1642/irs-pension-limitationIRS Pension Limitation – New Career Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension … the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on … State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is periodically adjusted for …
https://www.osc.ny.gov/retirement/publications/1515/irs-pension-limitationAbout Statement No. 67 – Governmental Accounting Standards Board
… Board (GASB) Statement No. 67, Financial Reporting for Pension Plans : Establishes accounting and reporting standards for public pension systems. Defines the way public pension … Net Position or Statement of Changes in Plan Net Position. For more information on Statement No. 67, visit the GASB …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67Accidental Death Benefit Extender
… a member of the New York State and Local Retirement System or the New York State and Local Police and Fire Retirement …
https://www.osc.ny.gov/legislation/accidental-death-benefit-extenderByron-Bergen Central School District - Procurement (2018M-157)
… totaling approximately $184,000 without always obtaining or documenting price quotes as required by the purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157Full- and Part-Time Service Credit – State Police Plan
… Full-Time Employment If you join PFRS on the day you begin … with a participating employer and work continuously on a full-time basis, your service credit equals the total time …
https://www.osc.ny.gov/retirement/publications/1518/full-and-part-time-service-creditFull- and Part-Time Service Credit – Special 20- and 25-Year Plans
… work continuously on a full-time basis, we calculate your retirement service credit by subtracting your beginning date … the date you leave paid employment. Part-Time Employment For Tier 2, 3, 5 and 6 members, one year of part-time …
https://www.osc.ny.gov/retirement/publications/1517/full-and-part-time-service-creditDiscontinuing Required Contributions – Enhanced Reporting
… Tier 3 and 4 Members: The 3 percent salary contributions for Tier 3 and 4 members stopped when they reached ten years …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/discontinuing-required-contributionsXVI.3.H Materiality – XVI. Financial Reporting
… surrounding each particular case. Except as provided in the instructions to the Agency Financial Reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityTown of Hamburg - Fuel Operations (2019M-75)
… or tracked. No inventory records are maintained for fuel in reserve tanks. Key Recommendations Track fuel purchased …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75Health and Safety of Children in Foster Care
… are required to be documented as progress notes in CONNECTIONS – a statewide system for collecting and recording … State Office of Information Technology Services, maintains CONNECTIONS. Key Findings For the period of July 1, 2014 … were conducted and if progress notes were recorded in CONNECTIONS in a timely manner. Based on our review, we …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-careState Comptroller DiNapoli Releases School Audits
… School District . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The … practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2State Agencies Bulletin No. 1166
… Association. Following implementation, the Governor’s Office of Employees Relations (GOER) and the Division of the … Department of Environmental Conservation (09XXX) or the Office of Parks, Recreation and Historic Preservation (49XXX) … to utilize Deficit Reduction Leave. Employees who received Holiday Pay. Employees in the Department of Corrections and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1166-2011-2012-deficit-reduction-plan-refunds-certain-employees-represented