Search
Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… that allows decision-makers, such as town boards (boards), to set long-term priorities, work toward goals several years … Fund balance and reserve policies provide a framework to help guide budgetary decisions and multiyear plans, and … or a reserve policy. As a result, officials continued to accumulate unrestricted fund balance without defining the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Avoca Central School District – Payroll (2025M-14)
… supported, authorized by management and accurately paid in accordance with board-approved collective bargaining … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board of Education (Board) has the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Standardized Forms – Travel and Conference Expense Management
… A travel reimbursement form should be provided to all employees who are approved to incur travel or conference expenses. This form should be standardized (used by all employees) and easy … a timelier filing of these forms. A travel reimbursement form should request information in the following areas: …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsEstimate Your Pension
… easy steps. To get started: Sign in to Retirement Online . Look under My Account Summary . Click Estimate My Pension … To find this information: Sign in to Retirement Online . Look under My Account Summary . Although most Tier 2–6 …
https://www.osc.ny.gov/retirement/members/estimate-your-pensionState Comptroller DiNapoli Releases Municipal Audits
… Town officials did not adequately safeguard and account for department assets. Officials did not maintain an … periodic physical inventories, obtain board approval for all disposals or dispose of department assets in accordance with the town’s capital asset policy. Sixteen …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Announces Vicki Fuller's Retirement as CIO of NYS Common Retirement Fund
… York State Comptroller Thomas P. DiNapoli today announced that Vicki Fuller, chief investment officer of the New York … York State Comptroller Thomas P DiNapoli today announced that Vicki Fuller chief investment officer of the New York …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-announces-vicki-fullers-retirement-cio-nys-common-retirement-fundState Agencies Bulletin No. 880
… Reason Code IHR and the creation of Reason Codes 130 and 131 . Affected Employees All employees who are appointed to a … hiring rate based on Section 130.4 and/or Section 131.1a of the Civil Service Law Background Civil Service Law … called an Increased Hiring Salary. Pursuant to Section 131.1a of the Civil Service Law, when the training or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/880-new-increased-hiring-rate-reason-codesPerformance of Duty Disability – Special 20- and 25-Year Plans
… contributions, and Tier 5 and 6 members do not receive annuities based on those contributions. The performance of …
https://www.osc.ny.gov/retirement/publications/1517/performance-duty-disabilityMember Contributions – Legacy Reporting
… 22 Benefits) On or after October 1, 2013, in accordance with IRC Section 414(h), the 3 percent contributions (for …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsOpinion 2008-5
… portion of the consideration payable to the fire company; (4) the fire protection contract may provide, as a negotiated … of the consideration payable to the fire company (31 Ops St Comp No. 75-1235, at 159 [1975]). There is no statute … before receiving funds under the contract ( see e.g . 1987 Ops St Comp No. 87-28, at 46; 1975 Ops St Comp No. 75-75; …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5XII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… Stop Payment Action Request Outcome Regular Vendor* or SSP Payee not entitled Check is cancelled, voucher is closed, … Payments > Agency Stop Payment Request and click the Add a New Value button. Users will then search for the check … request was sent to the bank but was unsuccessful due to timing and the check has paid. See Paid Over Stops section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-checkOpinion 2004-5
… opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (annuities for volunteer firefighters) INSURANCE LAW §§9104, … fire insurance tax monies may not be expended to purchase annuities for the benefit of members of a volunteer fire … fire insurance tax monies may be expended to purchase annuities for the benefit of members of a volunteer fire …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5United HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… HealthCare - Overpayments for Services at the South Shore Ambulatory Surgery Center (2008-S-11) …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialistsUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… HealthCare - Overpayments for Services at the South Shore Ambulatory Surgery Center (2008-S-11) …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryCost-Saving Ideas: Managing Your Travel and Conference Expenses
… costs and mitigate the risk of fraud. Understand the Risks Your governing board should provide guidance for managing … travel reimbursement claims. Maintain a Travel Policy Your governing board should officially adopt a clear and … bargaining agreements. In these cases, you should follow your travel policy unless there are differences stated in the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesTier Status – New Career Plan
… 11 5 and 6 members under Sections 375h and 375i Tier Status …
https://www.osc.ny.gov/retirement/publications/1515/tier-statusTier Status – Non-Contributory Plan with Guaranteed Benefits
https://www.osc.ny.gov/retirement/publications/1513/tier-statusTier Status – Regional State Park Police Plan
Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1867/tier-status