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State Agencies Bulletin No. 1575
… Purpose To define Supplemental Wages, the earnings codes classified … as Supplemental Wages and the methods for withholding income taxes from Supplemental Wages Affected Employees All … Wage payments as well as income tax withholding methods to be applied to Supplemental Wages are discussed in: IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for … Process and Document Preparation: There are two categories of receivables on the Statement of Net Position and Balance Sheet - "Accounts Receivable" and … Section 40a of the State Finance Law generally sets forth the basis for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsLicensing and Monitoring of Proprietary Schools
… Objectives To determine whether the State Education Department’s (Department) Bureau of … technology, and English as a second language. The New York State Education Law (Law) requires all non-degree-granting … proprietary schools to be licensed by the State, unless they meet certain exemption criteria. Within …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsOrdinary Disability – En-Con Police Officers Plan
… year of service you might have earned before attaining age 60, but not more than one-third of your FAS. The benefit … annuity savings contributions you have made. If you are 60 or older at the effective date of your disability … age of 62, not to exceed one-third of your FAS. If you are 60 or older at the effective date of your disability …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-disabilityCollection of Fines Related to Tenant Complaints
… determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting for and collecting fines (civil penalties) for non-compliance … housing in the State. Within DHCR, the Office of Rent Administration (ORA) administers the State’s rent laws …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsCounty of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… is an independent public benefit corporation established in 1971. The Agency is governed by a seven-member board appointed by the Clinton County … agreed-upon job expectations. The Agency did not have a process in place to ensure that properties are transferred …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… Operating Funds spending as 2 percent. This reflects the movement off-budget of $1.4 billion in disbursements for the … Plan includes nearly $6.7 billion in temporary and non-recurring resources, excluding federal funds. Such use of …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansSUNY Bulletin No. SU-268
… to campuses for processing United University Professions (UUP) 1% Discretionary Lump Sum Payments. Affected Employees … the agreement between the State of New York and UUP and provides for a Discretionary Lump Sum Payment for UUP BU 08 employees. Payment of the Lump Sum is at the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-268-2018-uup-1-discretionary-lump-sum-paymentsSelected Aspects of Subway Station Safety
… its subway stations safe, and whether “Help Points” and “Customer Assistance Intercoms” are operational and accessible … to inspect subway stations at least once every 72 hours. Division’s Bulletin No. 15-12, released May 18, 2012, … and public employee toilet defects, and all non-safety service booth defects. These defects must be faxed to the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… Key Findings Detailed budget to actual reports are not provided to the Board timely. Bank reconciliations are not prepared timely. Key Recommendations The Business … budget to actual reports for revenue and expenditures are provided to the Board each month. The Treasurer should …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsIX.2.B Terminology – IX. Federal Grants
… the Division of the Budget (DOB) contracts with a consultant to determine the statewide costs for services …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminologyOversight of Horizon and Crossroads Juvenile Centers
… and Crossroads Juvenile Detention Centers for court-placed youth to ensure they meet federal, State, and City standards and regulations for the health and safety of youth and staff and provide youth with required services. The audit covered the period … and Crossroads Juvenile Detention Centers for courtplaced youth to ensure they meet federal State and City standards …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… January 1, 2011 to August 6, 2013. Background The Afton Hose Company Emergency Squad, Inc. is a volunteer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialOrdinary Disability – Forest Rangers Plan
… joined on or after September 1, 1997, only the performance of duty and the Forest Ranger disability benefits are … If you are unable to perform your duties because of permanent physical or mental incapacity and have ten or more years of service credit, you may be eligible for an ordinary …
https://www.osc.ny.gov/retirement/publications/1864/ordinary-disabilityOrdinary Disability (Section 362) – New Career Plan
… If you are unable to perform your duties because of permanent physical or mental incapacity, and have ten or more years of service credit, you may be eligible for an ordinary … If approved, this is a benefit equal to the greater of: 1/60th (1.66 percent) of your FAS for each year of …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-disability-section-362Ordinary Disability (Section 362) – Career Plan
… or mental incapacity, and have ten or more years of service credit, you may be eligible for an ordinary … (1.66 percent) of your FAS for each year of credited service; or 1/60th (1.66 percent) of your FAS for each year … one-third of your FAS. The benefit would also include an annuity based on any annuity savings contributions you have …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-disability-section-362Ordinary Disability (Section 362) – Non-Contributory Plan with Guaranteed Benefits
… be eligible for an ordinary disability retirement benefit. The Benefit If approved, this is a benefit equal to the greater of: 1/60th (1.66 percent) of your FAS for each … before age 60, but not more than one-third of your FAS. The benefit would also include an annuity based on any …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-disability-section-362Ordinary Disability (Section 362) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… be eligible for an ordinary disability retirement benefit. The Benefit If approved, this is a benefit equal to the greater of: 1/60th (1.66 percent) of your FAS for each … attaining age 60, but not more than one-third of your FAS. The benefit would also include an annuity based on any …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-disability-section-362Ordinary Disability – Regional State Park Police Plan
… the performance of duty and the regional state park police disability benefits are available. Eligibility If you are … of service credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If approved, this … If you are age 60 or older at the effective date of your disability retirement, your ordinary disability benefit would …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-disabilityOrdinary Disability (Section 362) – Police and Fire Plan
… retirement benefit. The Benefit If approved, this is a benefit equal to the greater of: 1/60th (1.66 percent) …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-disability-section-362