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Taxes and Your Pension
… for filing your taxes. NYSLRS pensions are not subject to New York State or local income tax. If you permanently moved to …
https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pensionOpinion 90-43
… to determine their fair meaning (McKinney's Cons Laws of NY, Book 1, Statutes, §97, p 211). Doing so in this case, we … be construed to imply that the statute of limitations has run with respect to any of the beneficiaries in question. … duty), the four month limitation would not begin to run until there has been a demand and a refusal, although a …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Opinion 92-27
… that bear on the issues discussed in the opinion. LOCAL LAWS -- Payroll Deductions (for charitable … Assignment (to charitable organizations) PERSONAL PROPERTY LAW, §§45-a, 46(1)(2); GENERAL MUNICIPAL LAW, §93-b; … equal protection guarantees (NY Const, art 1, §11; Federal Constitution, 14th amendment; see Opn No. 82-231, …
https://www.osc.ny.gov/legal-opinions/opinion-92-27VII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… order to comply with the provisions in State Finance Law (SFL) §107. For full instructions, see Chapter XIV, Section … timely completion of the annual confirmation pursuant to SFL §115(6) and annual reporting requirements pursuant to SFL §8(9). Annual Confirmation State Agencies are required to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationDiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… New York State Comptroller Thomas P. DiNapoli and Onondaga County … Fitzpatrick announced today that three employees of the Syracuse City School District’s after-school Twilight Program …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeReceiving Your Benefit and Filing Your Option Election – State Correction Officers and Security Hospital Treatment Assistants Plan
… Security Hospital Treatment Asst Plan ERS Tiers 3 5 and 6 Article 14CO Receiving Your Benefit and Filing Your Option Election …
https://www.osc.ny.gov/retirement/publications/1526/receiving-your-benefit-and-filing-your-option-electionOther Disability Benefits – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan for ERS Tiers 3 5 and 6 Article 14CO Other Disability Benefits Sections 506 507
https://www.osc.ny.gov/retirement/publications/1526/other-disability-benefitsOther Bulletin No. 18
… the October 2013 LLS payment Affected Employees Employees in BU97 with an increment code of 0510, 0610, 0710 or 0810 … provides for payment of the 2013-2014 Longevity Payment in October 2013 as a one-time, lump sum payment in the amount of $1,250 or $2,500. Effective Date(s) Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-18-october-2013-state-university-construction-fund-scf-civilStay Informed – World Trade Center Presumption
… Your retirement benefits are an important part of a solid financial plan. They can help you and your beneficiaries achieve financial security in retirement or in the event of disability or death. Use these …
https://www.osc.ny.gov/retirement/publications/world-trade-center/stay-informedTown of Lockport – Justice Court (2018M-36)
… and outstanding liabilities for any of the Court’s fine or bail accounts. Because bail reports were inadequate and unreliable, the Court’s bail amounts were understated for the current Justices by …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Cayuga County Community College – Information Technology (2013M-291)
… County Community College is sponsored by Cayuga County and operates two campuses. The College is a part of the State University of New York (SUNY) system, and is governed by a 10-member Board of Trustees (Board) … The College does not have a complete, centralized and up-to-date inventory record of software that the College …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Divorce – Basic Plan with Increased-Take-Home-Pay (ITHP)
… The New York State Court of Appeals has determined that … after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to … to your ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, …
https://www.osc.ny.gov/retirement/publications/1511/divorceWest Niles Fire Company – Financial Activities (2017M-205)
… July 26, 2017. Background The West Niles Fire Company is a not-for-profit organization, incorporated in 1977 and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Divorce – New Career Plan
… your retirement benefits should be divided. However, it does not allow for a distribution of your pension until you …
https://www.osc.ny.gov/retirement/publications/1515/divorceIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… of claims or vouchers (the terms are used interchangeably in this publication) is a classic internal control activity. … control activity that is not always conducted effectively. In order to ensure that tax dollars are spent efficiently, it … improper or fraudulent claims from being paid. In short, the audit of claims is a highly important internal …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionPersonal Income Tax and Property Tax
… tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property Tax Relief, collectively … income tax refunds refunds and property tax credits ie School Tax Relief and Property Tax Relief collectively …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxHolland Central School District – Claims Audit (2021M-210)
… the current claims auditor did not receive proper training to fulfill the Board’s claims audit responsibilities. As a … 47 claims totaling $596,495 lacked adequate documentation to demonstrate that officials complied with the procurement … and indicated that they have initiated or planned to initiate corrective action. 1 New York State Education Law …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210City of Yonkers – Information Technology (2017M-86)
… users of the City’s IT assets have signed acknowledgement forms on file. Adopt policies and procedures for breach …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86East Aurora Union Free School District - Procurement (2023M-125)
… complete report – pdf] Audit Objective Determine whether the East Aurora Union Free School District (District) officials procured goods and services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not always …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… Audit Objective Determine whether the Herkimer Central School District (District) Board of Education (Board) and … action. … Determine whether the Herkimer Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-project