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Accidental Death Benefit – Article 14 Benefits
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/accidental-death-benefitState Agencies Bulletin No. 871
… employee's salary upon return to State service. Refer to Payroll Bulletin No. 276 for information regarding procedures … Questions about this bulletin may be e-mailed to the Payroll Audit mailbox. … To explain the extension of Military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/871-extension-military-and-training-leave-benefits-and-stipendsOpinion 94-18
… on the issues discussed in the opinion. VILLAGES -- Powers and Duties (conveyance for nominal consideration to private … not-for-profit corporation) CONSTITUTIONAL LAW -- Gifts and Loans (transfer of village real property for nominal … members of all the fire companies of a village, organized and maintained pursuant to law, "constitute a corporation by …
https://www.osc.ny.gov/legal-opinions/opinion-94-18State Comptroller DiNapoli Releases Municipal & School Audits
… employees were recorded incorrectly or not at all in the payroll system. Auditors also determined that four separation …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 97-22
… This opinion represents the views of the Office of the State … or lease, real or personal property suitable for carrying out the program and purposes of the college (Education Law, … NY2d 416, 176 NYS2d 271; Local Finance Law, §§2.00[4][a], 30.00; County Law, §150-a). Accordingly, it is our opinion …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 2003-7
… AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies) ZONING AND PLANNING -- Park Lands (use of park trust moneys for preliminary costs and feasibility studies) TOWN LAW §277(4): Moneys, in lieu of land for park, playground and other recreational purposes, may be …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7State Agencies Bulletin No. 1913
… a subsequent Pay Period and will be addressed in a future Payroll bulletin. Employees who are currently active, hired, … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. … State Agencies Bulletin No 1913 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1913-april-2021-lifeguard-2-salary-increase-state-university-professionalState Comptroller DiNapoli Releases Municipal Audits
… and failed to use most of the appropriated fund balance for operations. Auditors determined the board did not … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … and supporting documentation, including a cash book or duplicate receipts for all transactions and did not prepare …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0Optional Membership – Membership and Enrollment
… Civil Service Law); Employment of less than 30 hours per week, or less than the standard number of hours for full-time …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipWilliam Floyd Union Free School District – Payroll (2016M-165)
… The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … process. The District does not have adequate procedures in place to ensure overtime is preapproved, and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… internal controls. When a thorough and deliberate audit of claims is conducted, a message is sent to all officers and … strong claims auditing process, the control consciousness of its staff is enhanced, because officers and employees will be cognizant that a careful review of claims will occur before public funds are disbursed. As …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionPayments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… by a participating employer in the New York State and Local Retirement System as billed by OSC. These types of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditOpinion 90-45
… contain a full explanation of the reasons for its adoption and should declare why, as a matter of fact and not mere opinion, efficiency or economy will be served. … a proposed resolution to standardize on a particular make and size of loader tires. The reasons recited in the proposed …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Opinion 98-17
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Officers and … "public entity" to defend and indemnify public "employees" in any civil action arising out of an act or omission which …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Tier Status – Article 14 Benefits
… City of Yonkers or the State Police. There are four tiers in PFRS. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July … on their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusNeptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… complete report – pdf] Audit Objective Determine whether the Neptune Hose Company No. 1 of Dryden, Inc. (Company) … totaling $30,126 were not processed in accordance with the Company’s accounting manual. These disbursements had one … without having sufficient documentation to support the expenses were appropriate and increased the risk for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5Three Village Central School District – Financial Operations (2021M-141)
… Properly assign administrative and user access rights to the financial software. Establish an electronic banking … bank transfers or electronic payment procedures. Segregate the Treasurer’s duties or provide adequate oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Opinion 88-45
… all at once or in increments. Interest would be payable monthly and the entire principal balance could be paid on any … or in certain instances, a bond resolution. Section 32.00 of that statute prescribes the form and content of such …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 89-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … of pendency affecting more than one parcel) ACTIONS AND PROCEEDINGS -- Notice of Pendency (filing fee when affecting more than one parcel) CIVIL PRACTICE LAW AND RULES, §§8018, 8021: A county clerk may not charge additional …
https://www.osc.ny.gov/legal-opinions/opinion-89-5