Search
State Police Bulletin No. SP-92
… Purpose To notify agencies of the new Deduction Code 532 . Background At the request of New York State Police Investigators Association (NYSPIA), OSC … To notify agencies of the new Deduction Code 532 …
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
… Subject : Fiscal Year End 2025-26 Important Dates Guidance : In preparation for Fiscal Year End 2025-26 … the Agency Calendar to see important fiscal year end dates and deadlines. Please contact the Bureau of Analysis, … Fiscal Year End 202526 Important Dates …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2025-26-important-datesState Comptroller DiNapoli Releases Municipal & School Audits
… $1.1 million to the county treasurer in April 2024, instead of paying three separate required payments … county treasurer. Genesee County – Court and Trust Funds (2024-C&T-7) Auditors found the county clerk’s register did … would have required it. The district’s initial testing results identifying 29 of 181 (16%) sampled water outlets …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 97-13
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Programs (service credit for training taken during a period of suspension); (service credit for training taken … taken during the suspension. A volunteer firefighter in a fire district fire department may not be granted points …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Manual Reporting – Enhanced Reporting
… can report: Job data for status changes , for example, a leave of absence, a return from leave, military leave or … Earnings codes are only for NYSLRS reporting purposes. You do not need to change how you label earnings (payroll codes) internally. For a … Rather than creating a report file NYSLRS employers can manually enter data into …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingNorth Creek Fire District – Board Oversight (2025M-86)
… related to budgeting, monthly financial reporting, bank reconciliations, annual financial reporting, annual … monitor financial activities throughout the year or review bank reconciliations and bank account statements. We prepared bank reconciliations for …
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)
… 2014 to review fund balance and reserve balances reported in annual financial reports. Understanding the Audit Area A key measure of a county’s financial condition is its level … 31, 2024, the County maintained unrestricted fund balance in the general fund totaling $103.4 million (48 percent of …
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)
… back to fiscal year 2020. Understanding the Audit Area To help promote transparency, a town board should conduct a … documents, it may have identified and potentially helped remedy these issues. Without complete, accurate and reliable … cash disbursements in the Town’s computerized accounting system or perform monthly bank reconciliations for fiscal …
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)
… District (District) officials properly record and account for capital assets? Audit Period July 1, 2022 through April … District officials did not properly record and account for all of the District’s capital assets. As a result, the … did not have a specific person who was responsible for tracking capital assets and ensuring that capital asset …
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
… disable 34 unneeded network user accounts that had last login dates ranging from July 2021 to July 2023. Officials … as actual expenditures. The supervisor also did not account for payroll-related liabilities, maintain proper cash …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… 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
… Purpose To determine whether the expenses incurred by Metropolitan … through October 2, 2013. Also, certain matters pertaining to the Chairman’s Fund encompass the period from January 2011 … entitled “Travel and Business Expense,” which pertains to MTAHQ as well as the MTA’s constituent agencies. During …
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 enrolled NYSLRS members, you also report data for: Employees who are eligible for membership, … NYSLRS employers report enrolled NYSLRS members optional members and public retirees who have returned to work …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportAccess Controls Over Selected Critical Systems
… controls over selected Office of Children and Family Services (OCFS) systems are sufficient to prevent … Its responsibilities encompass a wide range of social services programs, including: foster care and adoption; child and vulnerable adult protective services; and juvenile justice. OCFS owns approximately 60 …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsState Comptroller DiNapoli Releases Municipal Audits
… Town of Highlands – Receiver of Taxes and Assessments (Orange County) The former receiver, who resigned during the audit, … in a $10,244 discrepancy between the district’s accounting records and bank statements. St. Lawrence County Industrial …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0Partial Lump Sum Payment – State Police Plan
… State Police Plan information for PFRS Tier 2 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentPartial Lump Sum Payment – Special 20- and 25-Year Plans
… your monthly benefit will be permanently reduced . For most members, you will receive your PLS along with your … your retirement month. Eligibility To be eligible for the PLS payment, you must: Retire under a special 20- or … been eligible to retire with a service retirement benefit for at least one year before your date of retirement; and …
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 … year of firefighting service under a service award program for attendance at "meetings" of an emergency rescue and first … year of firefighting service under a service award program for attendance at "meetings" of groups formed within a fire …
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