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IRS Pension Limitation – Career Plan
… the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on or after April 1, 1996, and currently excludes earnings over $250,000 (effective April 1, 2012) in the State’s fiscal year (April 1st – March 31st). The …
https://www.osc.ny.gov/retirement/publications/1642/irs-pension-limitationIRS Pension Limitation – Non-Contributory Plan with Guaranteed Benefits
… the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on or after April 1, 1996, and currently excludes earnings over $250,000 (effective April 1, 2012) in the State’s fiscal year (April 1st – March 31st). The …
https://www.osc.ny.gov/retirement/publications/1513/irs-pension-limitationIRS Pension Limitation – Police and Fire Plan
… the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on or after April 1, 1996, and currently excludes earnings over $250,000 (effective April 1, 2012) in the State’s fiscal year (April 1st – March 31st). The …
https://www.osc.ny.gov/retirement/publications/1512/irs-pension-limitationIRS Pension Limitation – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the New York State and Local Retirement System, may use in the calculation of benefits. It affects members who first join on or after April 1, 1996, and currently excludes earnings over $250,000 (effective April 1, 2012) in the State’s fiscal year (April 1st – March 31st). The …
https://www.osc.ny.gov/retirement/publications/1511/irs-pension-limitationIRS Pension Limitation – En-Con Police Officers Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension …
https://www.osc.ny.gov/retirement/publications/1822/irs-pension-limitationIRS Pension Limitation – Regional State Park Police Plan
… the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on or after April 1, 1996, and currently excludes earnings over $250,000 (effective April 1, 2012) in the State’s fiscal year (April 1st – March 31st). This …
https://www.osc.ny.gov/retirement/publications/1867/irs-pension-limitationIRS Pension Limitation – State University Police Plan
… the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on … excludes earnings over $265,000 (effective April 1, 2015) in the State’s fiscal year (April 1st – March 31st). The …
https://www.osc.ny.gov/retirement/publications/1823/irs-pension-limitationMembership Milestones for Police & Fire Retirement System (PFRS) Members
… If you are in the Police and Fire Retirement System (PFRS), no matter … sound financial plan. Select your tier and whether you are in a 20- or 25-year retirement plan from the Contents on the … to your retirement. With 20 years of service creditable in your special plan, you are eligible to retire at any age. …
https://www.osc.ny.gov/retirement/members/membership-milestones-police-fire-retirement-system-pfrs-membersState Comptroller DiNapoli Releases Municipal Audits
… County) Auditors completed a review of the city’s proposed 2026-27 budget and determined the general fund will have a … bank reconciliations, provide adequate monthly financial reports or file AFRs with DiNapoli’s office, as required by … terms and conditions. Village of Churchville – Electric Utility Services Billing and Collections (Monroe County) The …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-1Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… cost of the specific item. Type of improvement , such as land or buildings, or type of equipment, such as sewer or …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… of the transfer compared to the fair market value of the property, a new audit from State Comptroller Thomas P. … to publish, at least annually, a report listing all real property it holds and full descriptions of properties that … boards and the public: a description of the property; an appraisal of the fair market value of the property; a …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowVillage of Fredonia – Financial Condition (2025M-149)
… [read complete report – pdf] Audit Objective Did the Board of Trustees (Board) of the Village of Fredonia (Village) routinely monitor … Did the Board of Trustees Board of the Village of Fredonia Village …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149Accounts Payable Advisory No. 48
… efficiencies for the State. Also, in the event of unclaimed funds, a standard name format increases the likelihood of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorStreet Construction-Related Permits
… Objectives To determine whether the New York City Department of Transportation (DOT) ensures that all … permits are required for excavations or other work on a city street or sidewalk that may cause damage to or … work performed on the streets to mitigate disruptions to City businesses, residents, and visitors caused by street …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsState Comptroller DiNapoli Releases Audits
… four were implemented and one was partially implemented. Office of Temporary and Disability Assistance – Oversight of … well as smaller multi-family houses, specifically designed housing units, and motels. OTDA is responsible for … management, housing referrals, placement services and on-site medical and mental health services for homeless women at …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases State Audits
… UI benefits from claimants who made false statements or representations to obtain benefits they were not eligible to …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… instructional school building (building) evacuation and lockdown drills and emergency bus drills (bus drills). … such as fire, gas leak, roof collapse or flooding. Lockdown drills practice the essential steps necessary to lockdown in an emergency. Bus drills are conducted to learn …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79DiNapoli: Contribute to a NY 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… New York State Comptroller Thomas P. DiNapoli today reminded New Yorkers that contributions to a New York State 529 College Savings Program account are tax … New York State Comptroller Thomas P DiNapoli today reminded …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-contribute-ny-529-college-savings-account-and-deduct-10000-your-state-taxesDiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… announced that Oswego County adult literacy teacher William Fisher was charged with falsifying his time sheets to … for Instruction Technology and Innovation (CiTi) BOCES. “William Fisher was supposed to help adults earn their GED and … announced that Oswego County adult literacy teacher William Fisher was charged with falsifying his time sheets to …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesJoin Our Team as a Local Government Auditor
… in various locations within or bordering New York State. Our team takes great pride in serving communities across the … continuing education and professional development. Our professional environment encourages employees to push …
https://www.osc.ny.gov/jobs/lgsa