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IRS Pension Limitation – Career Plan
… that qualified pension plans, including the New York State and Local Retirement System, may use in calculating benefits. … affects members who first join on or after April 1, 1996, and currently excludes earnings over $250,000 (effective … (April 1st – March 31st). The amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1642/irs-pension-limitationIRS Pension Limitation – Non-Contributory Plan with Guaranteed Benefits
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, …
https://www.osc.ny.gov/retirement/publications/1513/irs-pension-limitationIRS Pension Limitation – Police and Fire Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, …
https://www.osc.ny.gov/retirement/publications/1512/irs-pension-limitationIRS Pension Limitation – Basic Plan with Increased-Take-Home-Pay (ITHP)
… pension plans, including the New York State and Local Retirement System, may use in the calculation of benefits. It affects …
https://www.osc.ny.gov/retirement/publications/1511/irs-pension-limitationIRS Pension Limitation – En-Con Police Officers Plan
… Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including the New York State and …
https://www.osc.ny.gov/retirement/publications/1822/irs-pension-limitationIRS Pension Limitation – 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/irs-pension-limitationIRS Pension Limitation – State University Police Plan
… that qualified pension plans, including the New York State and Local Retirement System, may use in calculating benefits. … affects members who first join on or after April 1, 1996, and currently excludes earnings over $265,000 (effective … (April 1st – March 31st). The amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1823/irs-pension-limitationIRS Pension Limitation – Forest Rangers Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including the New … and Local Retirement System, may use in the calculation of benefits. It affects members who first join on or after …
https://www.osc.ny.gov/retirement/publications/1864/irs-pension-limitationAbout Statement No. 67 – Governmental Accounting Standards Board
… Governmental Accounting Standards Board (GASB) Statement No. 67, Financial Reporting for Pension Plans : Establishes … and required supplementary information disclosures. Has no impact on NYSLRS’ Statement of Plan Net Position or … in Plan Net Position. For more information on Statement No. 67, visit the GASB website . Rev. 9/25 …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67Byron-Bergen Central School District - Procurement (2018M-157)
ByronBergen Central School District Procurement 2018M157
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157Accidental Death Benefit Extender
… Benefit after the death of a member of the New York State and Local Retirement System or the New York State and Local Police and Fire Retirement System (collectively NYSLRS). Memo Bill … Benefit after the death of a member of the New York State and …
https://www.osc.ny.gov/legislation/accidental-death-benefit-extenderXVI.3.H Materiality – XVI. Financial Reporting
… Comptroller may subsequently, at its discretion, modify or may eliminate information deemed to be immaterial. Guide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityTown of Hamburg - Fuel Operations (2019M-75)
… maintained for fuel in reserve tanks. Key Recommendations Track fuel purchased with equipment fobs. Maintain perpetual …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75SUNY Bulletin No. SU-56
… not work summer session and will not be returning for the Fall of 2001 must be terminated on the Job Data record … who works summer session and will not be returning for the Fall of 2001 must be terminated on the Job Data record … session. A CAL employee who will not be returning in the Fall of 2001 must be terminated on the Job Data record …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-56-suny-summer-session-proceduresPassenger Vehicle Fleet Management
… employees in many agencies are routinely required to travel for various work reasons such as conducting … In recent years, our office performed 33 audits of travel expenses at State agencies and found issues with charges for non-travel items, vehicle rentals that were not adequately …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementOpinion 92-32
… for immediate reconveyance to an historical society) -- Sale (on installment basis to historical society) GENERAL … Further, a town is authorized to sell historic buildings or structures pursuant to section 119-dd(4) which … purchase, restore, operate, lease and sell historic buildings and structures. Sales of such buildings and …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Retirement System Membership – State Police Plan
… are responsible for enrolling new employees into PFRS when their employment begins. This plan (Section 381-b of New …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipTown of Pendleton – Special Districts (2018M-4)
… was to determine whether Town officials properly accounted for sewer operation financial activity for the period January 1, 2016 through December 1, 2017. … five-member Town Board. Budgeted sewer appropriations for 2017 totaled $393,400. Key Finding Town officials are not …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… Objective Determine whether employee leave accrual records are accurate and leave requests are adequately approved. Key Findings While leave accrual … written procedures to ensure that all leave requests are properly approved before the leave is used. … Determine whether employee leave accrual records are accurate and leave requests are adequately approved …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Lake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)
… Director and Loan Committee prepare loan status reports for the Board. Ensure that loans are properly enforced. …
https://www.osc.ny.gov/local-government/audits/joint-activity/2019/09/13/lake-champlain-lake-george-regional-planning-board-governance-over-loan