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Border City Fire District – Board Oversight (2024M-137)
… the District’s Board oversight. The former Chief was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… period April 1, 2013 through July 9, 2014. Background The Fair Haven Volunteer Fire Department, Inc. is a … The Department, which is located in the Village of Fair Haven in Cayuga County, provides fire protection to the … Fair Haven Volunteer Fire Department Inc Financial Activity …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityWillsboro Fire District – Financial Controls (2014M-156)
… officer. Budgeted appropriations for the 2014 fiscal year totaled $239,340. Key Findings The Treasurer does not … audit of the Treasurer’s records for the 2013 fiscal year. Key Recommendations Maintain adequate accounting … File the District’s annual financial report each year with OSC in a timely manner. Conduct an annual audit of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Town of Broome – Purchasing and Justice Court (2014M-255)
… making purchases. The Town maintains a Justice Court with one Justice. The Justice reported collecting approximately $13,750 in fines, fees and surcharges during 2013. Key Findings Town officials did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255State Agencies Bulletin No. 344
… Purpose To explain the procedure for the annual review of employees with Earned Income Credit (EIC). Affected … To explain the procedure for the annual review of employees with Earned Income Credit EIC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/344-advance-payment-earned-income-creditState Agencies Bulletin No. 283
… for the annual review of employees with Earned Income Credit (EIC). Affected Employees Employees eligible to receive advance Earned Income Credit payments for 2002. Background Internal Revenue … employees eligible for advance payment of Earned Income Credit to file a new W-5 "Earned Income Credit Advance" …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-creditAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hOperational Advisory No. 6
… completed recording all re-appropriations contained in the 2026-2027 fiscal year enacted budget. All appropriations scheduled to lapse on June 30, 2026, should now contain the appropriate lapse date. The …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersOpinion 98-21
… (authority to contract for emergency ambulance service) MUNICIPAL COOPERATION -- Ambulance Service (joint contract by … to contract for emergency ambulance service) GENERAL MUNICIPAL LAW, §§119-o, 122-b, 209-b; TOWN LAW, §176(22): … is authorized, pursuant to section 122-b of the General Municipal Law, to enter into a contract with a private …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Member Contributions
… $55,000 3.50% $55,000.01 to $75,000 4.50% $75,000.01 to $100,000 5.75% More than $100,000 6.00% Exceptions for ERS: … Online . To view contribution rates for State Fiscal Year 2026-27 (April 1, 2026–March 31, 2027): Sign in to Retirement … link. Members whose rates have changed will sort to the top of the table with an As of Date of 04/01/2026. Please …
https://www.osc.ny.gov/retirement/employers/member-contributionsHiring Public Retirees – When Employees Retire
… after the calendar year in which a retiree turns age 65. Section 212 (RSSL) Under Section 212, there is a calendar-year limit on a service … Work After Retirement? . If a retiree earns more than the Section 212 limit, he or she must pay back to NYSLRS an …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesOpinion 89-26
… LAW, §811: A fire district is authorized to promulgate a form of annual statement of financial disclosure for its … ordinance, or resolution either: (i) promulgating its own form of annual statement of financial disclosure which is … or (ii) resolving to continue the use of an authorized form of annual statement of financial disclosure in use on …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 2001-7
… future extensions. The determination may be made only in connection with a proceeding to extend a district or to … authorizing the imposition of one-time "hook up" or "connection" fees, sometimes referred to as "entrance" fees … of certain costs incurred by the town with respect to the connection of users to the water or sewer system, and may not …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Enrolling Members – Membership and Enrollment
… Enrolling a member through Retirement Online allows you to immediately view important information, such as your … rate, so deductions can begin on time. Sign in to Retirement Online . From your Account Homepage, click the “Access Enrollment Dashboard” button to begin the enrollment process. Once you complete the …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/enrolling-membersState Agencies Bulletin No. 2199
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the January 2024 minimum wage increases for hourly employees and provide instructions for payments not … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2199-january-2024-increase-minimum-wageState Agencies Bulletin No. 2304
… positions. The Director of the Budget establishes the pay rate for State seasonal and other non-statutory positions … using the following effective dates and check dates: Pay Cycle/Pay Period Type Effective Date Check Date … Minimum Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester $16.50 Other …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2304-january-2025-increase-minimum-wageDiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… for English learners.” SED data show that, as of August 2022, the four-year dropout rate for ELLs was 16%, notably … outside of New York City increasing 8% from 2019-20 to 2022-23. Because a high school diploma is a standard …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsDiNapoli Takes Action to Hold Corporate America Accountable for Failing to Address Diversity, Equity and Inclusion
… The New York State Common Retirement Fund (the Fund) voted against board directors at companies that failed to meet the Fund’s expectations for board diversity and filed … The New York State Common Retirement Fund voted against board directors at companies that failed to meet the Funds expectations for board …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-takes-action-hold-corporate-america-accountable-failing-address-diversity-equity-andState Agencies Bulletin No. 1162
… Earnings Code OSC has created new Time Entry Earnings code LSS (LSP Vacation – BU21) to be used in place of LSA to … employees in Bargaining Unit 21. Agencies must begin using LSS in Pay Period 6L. Control-D Reports The following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1162-retroactive-increase-guaranteed-pre-shift-briefing-minimum-non