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State Police Bulletin No. SP-92
… Purpose To notify agencies of the new Deduction Code 532 . Background … Association (NYSPIA), OSC established a new deduction code to be used for voluntary participation in a supplementary … access is not available for this deduction code. Questions To obtain authorization forms or eligibility information, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-92-new-deduction-code-532-nyspia-voluntary-supplemental-insurance-programOperational Advisory No. 24
… Please contact the Bureau of Analysis, Support and Knowledge Transfer (ASK) with any general questions you have …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2025-26-important-datesState Comptroller DiNapoli Releases Municipal & School Audits
… accurately recorded collections that auditors reviewed in the central accounting records, she did not always deposit collections in a timely manner. Auditors also identified that staff in … were planned or enacted. Because there is no information on the lead levels of the untested outlets, auditors were …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 97-13
… FIREFIGHTERS -- Service Award Programs (service credit for training taken during a period of suspension); (service credit for training taken without approval) GENERAL MUNICIPAL LAW, … a disciplinary suspension may not earn points for training courses taken during the suspension. A volunteer firefighter …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Manual Reporting – Enhanced Reporting
… for NYSLRS reporting purposes. You do not need to change how you label earnings (payroll codes) internally. For a …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingNorth Creek Fire District – Board Oversight (2025M-86)
… three checks totaling approximately $935 that were entered in the accounting records twice, resulting in the accounting record cash balance appearing less than the … to take corrective action. Appendix C includes our comment on an issue raised in the District’s response letter. We …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Steuben County – Financial Management (2025M-127)
… operating funds is an important financial consideration for county officials because it is available for appropriation to reduce taxes, fund one-time expenditures … legally established reserve funds provides resources for both unanticipated events and other identified or planned …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 to provide essential services to the … have access to the Town’s current fiscal activities. Based on our review of the Supervisor’s records, we determined that …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… value of $419,538 (87 percent) were not included in the District’s inventory list. In addition, we selected 50 assets with a combined … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23State Comptroller DiNapoli Releases Municipal & School Audits
… The IT director did not disable unnecessary user accounts in a timely manner. As a result, the district had an … risk of unauthorized access to and use of the network. In addition to sensitive IT control weaknesses, auditors … and equipment; or the effect these decisions would have on the district’s fund balance and the tax levy. City of …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… and records is inadequate because it primarily relies on the clerk to perform the review procedures. Also, auditors … prepared monthly accountabilities or bank reconciliations. In addition, cash in a retired justice’s bank account exceeded known …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsDeath Benefits – Divorce and Your Benefits
… The Retirement and Social Security Law (RSSL) provides for an ordinary death benefit if a member dies while in … must properly execute and file the appropriate beneficiary designation with NYSLRS. A DRO may direct a member to … stated in the DRO. Beneficiary Designations A member’s designation of a spouse as beneficiary of certain benefits is …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsMTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… benefit corporation providing transportation services in and around the New York City metropolitan area. It is … 2011 to October 2, 2013, MTAHQ and MTACC spent $1,217,483 on travel and another $85,568 on entertainment. Key Findings … travel expense reports. We identified weaknesses in certain controls pertaining to the use of MTA corporate …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesWho to Report – Enhanced Reporting
… When you use enhanced reporting, you not only report data on employees who are … Retirees (from any of the eight public retirement systems in New York State) working for you under Sections 211 or 212 … has joined the VDC. Employees who meet the criteria for mandatory NYSLRS membership cannot join the VDC once 30 days …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportAccess Controls Over Selected Critical Systems
… of children, youth, families, and vulnerable populations in New York State. Its responsibilities encompass a wide … of user accounts. This included 35 active user accounts on four systems containing confidential information for … necessary to complete our work. As a result, our work in certain areas was limited. Key Recommendations Develop a …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsState Comptroller DiNapoli Releases Municipal Audits
… penalties. The board did not correct deficiencies noted in the 2006 Receiver of Taxes audit, properly oversee the … billed, unaccounted for money, and unassessed penalties on late payments. The receiver did not create some sewer and … were not always accurate or timely, resulting in a $10,244 discrepancy between the district’s accounting …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0Partial Lump Sum Payment – State Police Plan
… payment option and PLS payment by the end of the month in which you retire. If you are eligible for a PLS payment, … the time you retire. The available percentages are based on the number of years you have been eligible to retire. The … the disability benefit. Severe tax consequences may apply in some situations. …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentPartial Lump Sum Payment – Special 20- and 25-Year Plans
… payment option and PLS payment by the end of the month in which you retire. If you are eligible for a PLS payment, … the time you retire. The available percentages are based on the number of years you have been eligible to retire. The … the disability benefit. Severe tax consequences may apply in some situations. …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentOpinion 94-25
… FIREFIGHTERS -- Service Award Program (service credit for attending meetings of groups within a fire department or … to be granted towards a year of firefighting service under a service award program for attendance at "meetings" of … to be granted towards a year of firefighting service under a service award program for attendance at "meetings" of …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Town of Yorkshire – Financial Management (2021M-109)
… levels of fund balance and properly planned for equipment replacement. Key Findings The Board and officials did not … levels of fund balance or properly plan for equipment replacement. The Board: Consistently overestimated … levels of fund balance and properly planned for equipment replacement …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109