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Vested Retirement Benefit – New Career Plan
… employment before retirement age and you have five years of credited service. When you reach retirement age, you will … provisions of the retirement plan that you were covered by in your last public employment determine the vested benefit. … and wish to receive your benefit. 1 Updated 10/22 … New Career Plan information for PFRS Tier 1 2 3 Article 11 5 …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitFire Island Union Free School District – Claims Auditing (2023M-114)
… [read complete report – pdf] Audit Objective Determine whether the Fire Island Union Free … before payment. Key Findings The Board did not properly audit claims before payment. As a result, there was an … 10 claims totaling $10,980 were missing the audit checklist required by District procedure to verify that all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… Audit Objective Determine whether Island Trees Union Free School District (District) officials maintained complete and … letter. … Determine whether Island Trees Union Free School District District officials maintained complete and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringComptroller DiNapoli Releases State Audits
Auditors found the Research Foundations current methodology for charging SUNY campuses for the costs of central office operations and statewide initiatives the campuses is fair and equitable
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… and examinations have been issued. Office of Children and Family Services (OCFS): Financial Oversight of the Advantage … for inpatient claims that were billed at a higher level of care than what was actually provided; $1.4 million was paid … or reasonableness of price. State University of New York: Upstate Medical University: Human Resource (HR) Practices …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsHow to Report Days Worked – Legacy Reporting
… The number of days worked you report for your employees has a direct … eligibility and, in most cases, used in the calculation of benefits. Rev. 2/20 … NYSLRS employers report … Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/how-report-days-workedState Agencies Bulletin No. 1772
… NYSPO access can opt out of receiving a paper Form W-2 statement. Affected Employees Employees participating with … who choose to opt out of receiving a paper Form W-2 statement are affected. Background In accordance with IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1772-new-york-state-payroll-online-nyspo-electronic-delivery-2019-form-w-2State Agencies Bulletin No. 1861
… access are able to opt out of receiving a paper Form W-2 statement for the 2020 tax year. Affected Employees Employees … who choose to opt out of receiving a paper Form W-2 statement are affected. Background In accordance with IRS … All employees who opt out of receiving a paper Form W-2 statement must provide consent. The consent by the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1861-new-york-state-payroll-online-nyspo-electronic-delivery-2020-form-w-2Borrowing Against Your Contributions – State Police Plan
… against your contributions: You must be in active service and have at least one year of member service credit. You must … outstanding loan in an amount sufficient to repay the loan and interest within five years. Loans are repaid through … only once in any 90-day period. Prior to retirement, and 30 days after issuance, loans are fully insured in case …
https://www.osc.ny.gov/retirement/publications/1518/borrowing-against-your-contributions-0XVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… Appropriations/Segregations can NOT lapse with a negative balance (where expenditures have exceeded the budget … amount). It is the agency’s responsibility to correct any negative balance. All negative balances on appropriations and … should use NYKK0264 – Negative Segregation Balance report to identify these negative balances. To run the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsState Comptroller DiNapoli Releases School Audits
… Up (Steuben County) The follow-up review was limited to interviews with district personnel and inspection of certain documents related to the issues identified in the initial report. Based on … surplus fund balance exceeded the statutory limit by about $8 million (9.2 percentage points) as of June 30, 2021. …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 902
… Purpose To explain the new procedure agencies may use to reissue a prior year Form … to the Tax and Compliance mailbox. … To explain the new procedure agencies may use to reissue a prior year Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/902-new-procedure-reissue-prior-year-form-w-2-tax-years-2005-2006-and-2007Comptroller DiNapoli Releases State Audits
… tests did disclose 30 awards totaling $27,964 that school officials certified in error. Metropolitan … City Department of Education (DoE) Management of General School Funds (Follow-up) (2013-F-33) An initial report, … City Department of Education’s (DoE) John F. Kennedy High School had poor controls over its general school fund bank …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1629
… in the same company during the year, for example State of New York (NYS) or City University of New York (CUNY), will receive only one (1) Form W-2. … Social Security and Medicare Taxable Gross. The agency address will be used as the return address for the 2017 Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1629-form-w-2-wage-and-tax-statement-calendar-year-2017State Agencies Bulletin No. 1541
… in the same company during the year, for example State of New York (NYS) or City University of New York (CUNY), will receive only one (1) Form W-2. … and Medicare Taxable Gross. W-2 Distribution The agency address will be used as the return address for the 2016 Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1541-form-w-2-wage-and-tax-statement-calendar-year-2016State Agencies Bulletin No. 1454
… in the same company during the year, for example State of New York (NYS) or City University of New York (CUNY), will receive only one (1) Form W-2. … and Medicare Taxable Gross. W-2 Distribution The agency address will be used as the return address for the 2015 Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1454-form-w-2-wage-and-tax-statement-calendar-year-2015Village of Greenwich – Justice Court Operations (2014M-023)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … 1, 2012 through August 31, 2013. Background The Village of Greenwich is located in Washington County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Wadsworth Center Environmental Laboratory Approval Program
… (Solid and Hazardous Waste); Air and Emissions; and Medical Marijuana. As of July 2019, ELAP had 468 approved … of solid and hazardous waste, and 4 for the analysis of medical marijuana (labs can be approved for more than one …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programHerkimer County – Court and Trust Funds (2023-C&T-2)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … established adequate procedures and maintained appropriate records. While the Treasurer filed an annual report with OSC … funds or provide the Treasurer and OSC with an annual certificate of cash balances, along with other information, …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Assertive Community Treatment Program
… serious mental illness; to support children and families in their social and emotional development and in the early identification and treatment of children’s … recipient data and outcomes. To ensure effectiveness in delivering services, ACT provider teams are required to …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-program