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Fiscal Year Earnings and Prior Years’ Adjustments
… your estimated invoice and annual invoice due February 1, 2026. From April 1 – May 31, it’s important to review the … submitted for State Fiscal Year April 1, 2025–March 31, 2026 (SFY 2025-26), the earnings reported by your …
https://www.osc.ny.gov/retirement/employers/fiscal-year-earnings-and-prior-years-adjustmentsCUNY Bulletin No. CU-621
… Enter the total amount of the adjustment. Agency Actions – Night Differential Increase Effective 1/1/2018 Regularly … between 4:00 p.m. and midnight shall continue to be paid a night shift differential of fifteen percent (15%) of the … hours between midnight and 8:00 a.m. shall be paid a night shift differential at the rate of time and one-half …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-621-cuny-retroactive-rate-increases-elevator-mechanicsDiNapoli Releases August Cash Report
… Total receipts through the first five months of the state fiscal year were $59.9 billion, $609 million higher than the state Division of the Budget’s August projections, according … Total receipts through the first five months of the state fiscal year were $599 billion $609 million higher than …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportState Agencies Bulletin No. 914
… regarding withholding of Social Security and Medicare taxes for employees receiving a military stipend. Affected … stipend is exempt from Social Security and Medicare taxes and must be reported on a Form 1099. The regulation was … employees, it was concluded that OSC must withhold these taxes as usual. IRS has recently issued new regulations on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsCincinnatus Fire Department – Financial Management (2025M-91)
… treasurers and membership ensure that financial activities were properly recorded and supported and that … 2024 Understanding the Audit Area Ensuring that financial activities are properly recorded, supported with … membership did not ensure the Department’s financial activities were properly recorded and supported with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91State Agencies Bulletin No. 911
… BU79 * SUNY Construction Fund BU96 IOLA (Interest on Lawyer Account) Fund BU98 Industrial Exhibit Authority BU99 * …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/911-withholding-april-2009-performance-advance-longevity-payment-salaryLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… salaries and fringe benefits that could not be supported. $827 in program administrative expenses that were not …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualOvertime Temporarily Excluded from Tier 6 Contribution Rates
… of lowering Tier 6 member contribution rates, some members are due a refund for contribution overpayments retroactive to … the refunds due to your employees. What You Need to Do You are responsible for reimbursing each employee per the … and reported as income in the tax year in which they are issued. Do not require a revision to a previous year’s …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Amityville Union Free School District , Chester Union Free School District , Hamilton Central School District , Hawthorne Cedar Knolls Union Free School District , Katonah-Lewisboro Union Free …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Canarsie Childhood Center (CCC) on its … CCC reported approximately $8 million in reimbursable costs for the program. Key Findings For the 3 fiscal years … ended June 30, 2018, we identified $193,420 in reported costs that did not comply with the requirements in the RCM. …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualTown of Marathon – Transparency of Fiscal Activities (S9-25-21)
… as required? Audit Period January 1, 2024 – April 24, 2025 We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2022. Understanding the Audit … 2023 and 2024 AFRs with OSC, as required by NYS General Municipal Law (GML) Section 30. Furthermore, the Supervisor …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21Climate Act Goals – Planning, Procurements, and Progress Tracking
… Climate Act requires that a minimum of 70% of statewide electric generation secured by load-serving entities … planning processes and restructure or repurpose the electric transmission infrastructure as needed to meet … to whether the State can meet its goals timely. Data shows utility costs have already risen sharply over the last two …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingDivorce – New Career Plan
… benefits are marital property and subject to equitable distribution. “Equitable distribution” is the division of … Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash …
https://www.osc.ny.gov/retirement/publications/1515/divorceDivorce – Non-Contributory Plan with Guaranteed Benefits
… benefits are marital property and subject to equitable distribution. “Equitable distribution” is the division of … Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash …
https://www.osc.ny.gov/retirement/publications/1513/divorceDivorce – Forest Rangers Plan
… benefits are marital property and subject to equitable distribution. "Equitable distribution" is the division of … Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash …
https://www.osc.ny.gov/retirement/publications/1864/divorceDivorce – Police and Fire Plan
… benefits are marital property and subject to equitable distribution. “Equitable distribution” is the division of … Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash …
https://www.osc.ny.gov/retirement/publications/1512/divorceDivorce – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefits are marital property and subject to equitable distribution. “Equitable distribution” is the division of … Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash …
https://www.osc.ny.gov/retirement/publications/1511/divorceDivorce – En-Con Police Officers Plan
… Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), … covered by Section 383b Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1822/divorceDivorce – Regional State Park Police Plan
… Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), … covered by Section383a Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1867/divorcePavilion Central School District – Financial Management (2017M-62)
… Purpose of Audit The purpose of our audit was to review the … School District is located in Genesee, Livingston and Wyoming Counties. The District is governed by an elected … reflect the District’s operating needs based on historical trends or other identified analysis and use …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62