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One-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasOne-Year FAS – Police and Fire Plan
… calculated based on a one-year FAS unless the three-year calculation provides a higher FAS. (Note: This benefit is … 6 members.) The one-year FAS includes only the regular compensation earned during the last 12 months preceding … following types of payments are not considered regular compensation and, in most cases, will not be included in the …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasXI.12.D Closing Contracts – XI. Procurement and Contract Management
… Only the Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), … status on SFS will be “Closed.” No further transactions can be processed against a contract in the “Closed” status. … Only the Office of the State Comptroller can close a contract in the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsOswego County – Transfer Station Cash Receipts (2015M-334)
… review the internal controls over the Department of Solid Waste’s cash receipts process for the period January 1, 2014 … Board of Legislators, maintains a Department of Solid Waste which is responsible for providing recycling and solid waste services to residents, businesses and commercial waste …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… audit was to assess BOCES’ multiyear planning, including reserve funds, and software management for the period July 1, … their intentions for accumulating, maintaining and using reserve funds. BOCES officials established the retiree health insurance reserve without proper statutory authority. Although a …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesWatertown City School District – Financial Condition (2016M-85)
… July 1, 2014 through October 31, 2015. Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. The District, which operates … Watertown City School District Financial Condition 2016M85 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Mahopac Central School District – Financial Condition (2013M-302)
Mahopac Central School District Financial Condition 2013M302
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… Network Systems Administrator did not properly review cell phone invoices, and the claims auditor did not properly … Administrator and claims auditor properly review all cell phone bills prior to authorizing payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularGroton Central School District – Financial Management (2014M-288)
… District is located in the Towns of Dryden, Groton and Lansing in Tompkins County, the Town of Homer in Cortland …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Monticello Central School District – Budgeting (2014M-97)
… limits. Establish policies relating to reserves, review all reserve balances and transfer excess funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Harpursville Central School District – Financial Management (2013M-261)
… in a manner that benefits District taxpayers. Review all reserve balances and transfer excess funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Akron Central School District – Controls Over Compensatory Time (2014M-24)
… Akron Central School District Controls Over Compensatory Time 2014M24 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… and review the internal controls over the parking ticket collection process for the period January 1, 2015 … 1990. One clerk was responsible for all aspects of Court ticket functions without oversight. The Police Department's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Fairport Public Library – Financial Management (2014M-354)
… procedures to ensure that the Board audits and approves all claims for payment before disbursements are made and …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Town of Columbus – Budget Development Practices (2012M-225)
… comprising the Town Supervisor and four Council members, governs the Town. The Town’s annual budget for the 2012 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… Eligibility Under these subdivisions of Section 384, you will receive additional benefits for service over 25 years if your employer adopted this coverage. In addition, you must … one year of employer adoption. By doing so, you waive the right to continue in service until age 70. You must separate …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hOpinion 90-53
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … out discretionary as opposed to ministerial functions) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessment Procedures … to a pre-determined definite standard (see also, e.g., San Marco Construction Corp. v Aetna Casualty and Surety Co. , …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Cost-of-Living Adjustment – Divorce and Your Benefits
… a COLA distribution. NYSLRS will interpret general terms in a DRO as intent to provide an ex-spouse with a share of …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentOpinion 90-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … - effect of Fair Labor Standards Act) GENERAL MUNICIPAL LAW, §90; 29 USC §201 et seq. : With respect to the provision … ( National League of Cities v Usery , 426 US 833, 96 S Ct 2465, 49 L Ed2d 245 [1976]), the U.S. Supreme Court, in …
https://www.osc.ny.gov/legal-opinions/opinion-90-11State Agencies Bulletin No. 1899
… after the SFS blackout period ends. AC-230s submitted to reverse the overpayment in PayServ will continue to be … audited by OSC. However, AC-230s will not be processed to reverse the paycheck in PayServ until the corresponding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returns