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Earnings Limits – Enhanced Reporting
… the Section 401(a)(17) limit, you should continue to report days worked and earnings using the appropriate … Limit April 1, 2025 – March 31, 2026 $350,000 April 1, 2024 – March 31, 2025 $345,000 April 1, 2023 – March 31, 2024 … do not take contributions from member earnings that exceed annual limits However earnings that exceed the limit should …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsState Agencies Bulletin No. 1199
… assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to … is considered the ‘taxable amount’ and must be reported in PayServ through Time Entry or reported through the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1199-educational-assistance-benefitsAvailable Options – Article 14 Benefits
… or sooner, after retiring), nothing will be paid to any beneficiary. Joint Allowance — Full* This option will provide … lifetime, and is based on your birth date and that of your beneficiary. After your death, your beneficiary will receive the same monthly amount (without …
https://www.osc.ny.gov/retirement/publications/1644/available-optionsOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… BOCES’ (BOCES) progress, as of August 2022, in implementing our recommendations in the audit report released in December 2016. Background … approximately $102.7 million. Results of Review Based on our limited procedures, BOCES has made progress …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesCity of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… report released in March 2010. Background The City of Rochester is located in Monroe County. The City is governed … and one recommendation was not implemented. … City of Rochester Code of Ethics and Procedures Follow Up S409116F …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fCUNY Bulletin No. CU-775.1
… Hire Date or 12/13/2023 or the last date the employee was in pay status Earnings End Date: Same as Earning Begin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-7751-cuny-december-2023-uniform-allowance-payment-and-modifiedEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughCapital Program Revenue and Expenses
… Association, Inc. received the appropriate amount of Video Lottery Terminal (VLT) revenues for its capital program … Racing Association Inc received the appropriate amount of Video Lottery Terminal revenues for its capital program as …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesDiNapoli Releases School Audits
… and increased accountability, it’s critical that schools make every dollar count,” DiNapoli said. “By auditing school … fee structure, based on a percentage of per pupil revenue, does not appear to be reasonable, as the services being …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsOpinion 99-11
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Destruction of (not required by State … framed bond as token of appreciation to retiring employee) MUNICIPAL FUNDS -- Appropriations and Expenditures (in … that the cancelled obligations: ... may be destroyed, after prior cancellation, by the burning, pulverizing or …
https://www.osc.ny.gov/legal-opinions/opinion-99-11DiNapoli: Lax Oversight of Summer Jobs and After School Programs Provider Led to Contract Violations
… of these youth programs,” DiNapoli said. “Young men and women looking for work or for an afterschool program were … oversight and accountability.” SYEP provides young men and women, ages 14 to 24, paid summer jobs. In 2017, SYEP served … and COMPASS contracts. The daughter of a Ridgewood work site supervisor earned $10,236 as a COMPASS group leader. The …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-lax-oversight-summer-jobs-and-after-school-programs-provider-led-contract-violationsOversight and Monitoring of the Universal Pre-Kindergarten Program
… of 1997 to provide all eligible four-year-olds in New York State with the opportunity for an early childhood education. … codes, and equipment and furnishings to be maintained in a state of good repair and sanitation and to be safe and … center-based providers for which we had usable fire drill logs and 5 of the 15 DOE school-based programs did not …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programXVI.3.A Financial Statements – XVI. Financial Reporting
… entity. Although governmental financial reports are useful to internal government officials, they are also intended to meet the information needs of citizens, governing and … Funds financial statements. Revenues are recorded when earned and most expenses are recorded when a liability …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsXI.18 Overview – XI. Procurement and Contract Management
… contract type may be found in sections/subsections related to the specific topic area. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18-overviewTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period January 1, 2011, … Supervisor, Town Justice, Town Clerk, Tax Collector and Code Enforcement Officer, or have an independent public …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168State Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… to be documented as progress notes in CONNECTIONS – a statewide computer system for recording child welfare … after the initial 90 days. Auditors found CONNECTIONS does not have a built-in feature to allow agencies to … initial and comprehensive follow-up FASPs, which assess how foster children and their foster families are doing, were …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenHuman Resource Practices
… Objective To determine if State University of New York (SUNY) Upstate … and consistently applied policies and procedures related to select human resource functions. This audit covered the … who oversee these Assignments lack guidance regarding how to manage them (e.g., setting work details for employees, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesCourse Offerings
… studying toward a bachelor’s degree would earn that degree in four years of full-time study. However, over the past 30 … institutional resources available to students, difficulty in registering for courses, available financial resources, … State residents. Key Findings CUNY officials attribute low graduation rates to socioeconomic factors that are …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsXIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… This section provides agencies with an overview of the Imaging and Attachment feature of the Statewide Financial System (SFS), as well as a summary of … of original documents. In addition, if the agency is going to store its documents in the SFS as the sole …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceUtilization of the Arch Street Yard and Shop Facility
… Purpose To determine whether the Metropolitan Transportation Authority (MTA) – Long Island … was needed for East Side Access (ESA) completion; whether the MTA has any plans for the use of the Facility before the expected 2022 opening of …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facility