Search
Post Retirement Reporting
… Overview School districts and Boards of Cooperative Educational Services (BOCES) are required by law to: Report when a NYSLRS retiree exceeds the earnings limit. … Limit Before hiring a public retiree , you should be aware of the laws governing how much retirees can earn in …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingOpinion 91-10
… -- Powers and Duties (tort liability in connection with park district) PARK DISTRICTS -- Establishment (pursuant to Laws of 1924, ch … 574 (MCKINNEY'S UNCONSOLIDATED LAWS, §§1471-1493): A park district established pursuant to the provisions of … the powers and duties of the town board in relation to a park district which authorizes the establishment of park …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Greenburgh Central School District – Procurement (2024M-147)
… service repair and minor projects (e.g., construction, electrical and plumbing). In total, the District paid $3.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147DiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… $418,000 in restitution as part of his plea agreement and is banned for life from providing special education services for the … and students will not get away with it," DiNapoli said. "I would like to thank Manhattan District Attorney Cyrus Vance …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesFacility Planning Bureau Project Review (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit … is responsible for the administration and enforcement of the New York State Uniform Fire Prevention and Building … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followDiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… have the opportunity to provide resources on the expansion of employee ownership programs and increase employers’ and employees’ understanding of how they can benefit all stakeholders.” Employee ownership … arrangements in which employees own a defined element of the company they work for. It does not necessarily mean …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsResponding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… Comptroller’s (OSC) audits often identify opportunities for improving operations and governance. They can also … different types of findings and recommendations. Our goal is that every audit has a positive effect and that audit … on their behalf) on behalf of the governing body. Be on official local government or school stationery. Tell us your …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansFull- and Part-Time Service Credit – State Police Plan
… Full-Time Employment If you join PFRS on the day you begin … with a participating employer and work continuously on a full-time basis, your service credit equals the total time worked from your date of membership to the day you leave paid employment. Part-Time …
https://www.osc.ny.gov/retirement/publications/1518/full-and-part-time-service-creditFull- and Part-Time Service Credit – Special 20- and 25-Year Plans
… your beginning date of employment from the date you leave paid employment. Part-Time Employment For Tier 2, 3, 5 … as the lesser of: number of days reported* ÷ 260 days or annual earnings reported ÷ (State’s hourly minimum wage × 2,000) *As reported by your employer. …
https://www.osc.ny.gov/retirement/publications/1517/full-and-part-time-service-creditGlen Aubrey Fire Company – Board Oversight (2022M-139)
… whether the Glen Aubrey Fire Company, Inc. (Company) Board of Directors (Board) ensured compliance with fire protection … Ensure compliance with the terms and conditions of all contracts and lease agreements. Develop written … whether the Glen Aubrey Fire Company Inc Company Board of Directors Board ensured compliance with fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139II.4 Overview – II. New York State Financial Accounting
… standards are used in the EXECUTE and EVALUATE phases of the financial cycle. Standards are established in the … Minimum Financial Reporting Requirements; Basis of Accounting; and Cash and Basic Financial Statements. An important element of financial accounting and reporting is the operation and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewOpinion 97-10
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Installment Purchase … districts, to enter into "installment purchase contracts" in accordance with the provisions of that section (see … (see, 1984 Opns St Comp No. 84-7, p 8; see gen., Warren's Weed, New York Real Property, Vol 1, Part 2, "Buildings"; 14 …
https://www.osc.ny.gov/legal-opinions/opinion-97-10CUNY Bulletin No. CU-570
… prevent employees from making excess 403 (b) deferrals in 2017, OSC will insert a new effective-dated row for … contribution amount submitted by CUNY for 2017 in the Goal Amount field. A beginning contribution balance of zero (0) for 2017 as reflected by the blank Goal Balance field. Questions Questions regarding the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-570-modification-cuny-tax-deferred-annuity-plan-tdaCompliance With Executive Order 95 (Open Data)
… whether the Olympic Regional Development Authority (ORDA) is complying with Executive Order 95 (EO 95), including providing, in a … 2020, there were over 4,800 data items on Open Data. ORDA is responsible for operating and maintaining facilities … whether the Olympic Regional Development Authority is complying with Executive Order 95 including providing in a …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/compliance-executive-order-95-open-dataOvertime Temporarily Excluded from Tier 6 Contribution Rates
… contribution overpayments retroactive to April 1, 2024. In October, we mailed a letter to your Payroll Contact(s) and … a breakdown of the amount owed to each employee. Beginning in November, after your Reporting Contact submits your … for reimbursing each employee per the information in the letter. The refunds: Do not get reported back to …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesState Agencies Bulletin No. 882
… Purpose To provide agencies with information and procedures regarding the calculation of affected employees’ salaries and the processing of … Equated to Grade - Reconstruct the salary beginning with the hiring rate of the graded position, giving credit … To provide agencies with information and procedures regarding the calculation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesDiNapoli: Investors Expand Corporate Disclosure of Political Spending
… Comptroller Thomas P. DiNapoli today announced the results of the New York State Common Retirement Fund’s successful efforts to expand disclosure of corporate political spending by its portfolio companies. … disclosure from 29 companies in which it has investments of more than $2.73 billion. "We reached new milestones this …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingHispanic Heritage Month Reception
… including the independence of many nations, and the Día de la Raza. New York is home to 3.9 million residents …
https://www.osc.ny.gov/events/hispanic-heritage-monthEssential Policy Elements – Travel and Conference Expense Management
… when developing or updating your policy. This list is not exhaustive and other elements, pertinent to your … and training and to incur other travel expenses for which prior approval is required. A listing of travel … rates for employee use of personal vehicles while on official business, including a requirement that employees …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsVendor File Advisory No. 6
… GFO Update - Vendor Designations Guidance: The Office of the State Comptroller (OSC) added new Sections in Chapter X of the Guide to Financial Operations regarding Vendor … “Vendor Classifications,” a designation for the type of business the State does with each vendor. These …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designations