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Tier Status – Regional State Park Police Plan
… to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July … on their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1867/tier-statusTier Status – Basic Plan with Increased-Take-Home-Pay (ITHP)
… through January 8, 2010 and did not elect to be covered by Article 22 (i.e., did not opt into Tier 5) can be covered by Article 11 or Article 14 benefits, depending on their retirement plan … Increased TakeHome Pay information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 370a 371a and 375 …
https://www.osc.ny.gov/retirement/publications/1511/tier-statusNortheast Central School District - Payroll (2018M-140)
… a combination of manual and computer assisted auditing techniques (CAATs) to review payroll records for all …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140West Valley Central School District - Financial Management (2018M-7)
… not adequately address funding levels which has resulted in reserves being overfunded and not being used. Key Recommendations … reserve funds to reasonable levels and use the money in the debt reserve to pay the related debt. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Lima Public Library – Procurement (2017M-295)
… Board of Trustees appointed by the Town’s governing body and serves approximately 4,300 residents. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Operational Advisory No. 25
… Guidance: In compliance with the Data Quality guidelines in the Guide to Financial … clean-up activities necessary to ensure SFS data complies with these standards on a quarterly basis. SFS will schedule … Bureau of Analysis, Support, and Knowledge Transfer (ASK) with any general questions you have regarding the content of …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryState Agencies Bulletin No. 1384
… PayServ will be affected Background The State adopted a new Chart of Accounts (COA) in 2012 when it implemented the Statewide Financial System. OSC is now aligning personal service charges with the new COA. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1384-new-york-state-payroll-system-payserv-conversion-statewide-financialState Agencies Bulletin No. 880
… Purpose To inform agencies of the change to Reason Code IHR and the creation of Reason Codes 130 and 131 . Affected Employees All employees who are appointed … above the statutory hiring rate based on Section 130.4 and/or Section 131.1a of the Civil Service Law Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/880-new-increased-hiring-rate-reason-codesTuition Assistance Program – CUNY York College
… Rules and Regulations when certifying students for State financial aid. Background York College (York) is a … tuition costs to eligible students. Schools receiving State financial aid awards certify student eligibility. For … incorrectly certified some students as eligible for State financial aid awards. Incorrect certifications include …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeDisposal of Electronic Devices
… if surplus electronic devices approved for sale by New York State Division of Housing and Community Renewal … period of June 1, 2012 through March 13, 2013. Background New York State Policy requires all State entities to … total of 752 electronic devices at both the Albany and the New York City offices. In Albany, two devices still contained …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesState Comptroller DiNapoli Releases Municipal Audits
… prior to approving them for payment. As a result, the risk is increased that claims could have been paid for … claims totaling $40,352 were approved without evidence of compliance with competitive bidding requirements or the … The board did not regularly review and approve financial transactions or charge service fees and interest for late …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0XII.6.J Paying a Refund – XII. Expenditures
… to process vouchers to refund revenue received. New York State often collects revenue from individuals or businesses … not currently existing, must contact the Office of the State Comptroller’s Vendor Management Unit to request a … - Requesting a Single Payment Vendor ID for instructions on how to obtain a single payment vendor ID. Refer to Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refundOversight of the Farm-to-School Program
… Key Findings We found the Department needs to improve monitoring of both Program expenditures and recipient … We generally attribute these findings to a breakdown in monitoring functions as well as a lack of policies and procedures to guide staff on Program monitoring. We reviewed 21 (of 45) Program contracts totaling …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programLump Sum Payments – Legacy Reporting
… Tier 1 Include lump sum payments for unused vacation on the Statement of Accrued Payments and Leave Credits Form … Do not report for members with date of membership on or after 4/1/72. Not reportable Not reportable Workers’ … details. All payments listed above should be included on the Statement of Accrued Payments and Leave Credits form …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-paymentsMember Contributions – Legacy Reporting
… contributions made by Tier 1 and 2 members participating in a contributory plan; Contributions for military service … is mandatory for all employers, for ERS members in Tiers 3 through 6, and is not available to all Tier 1 and … 14, 15 and 22 Benefits) On or after October 1, 2013, in accordance with IRC Section 414(h), the 3 percent …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsAvoca Central School District – Payroll (2025M-14)
… and wages? Audit Period July 1, 2022 – January 28, 2025 Understanding the Program School district officials … for entering and adjusting employee salary, pay rates and hours worked into the financial software, as well as …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14IX.10.B Federal Treasury Offset Program (TOP) Background – IX. Federal Grants
… billing purposes, grant award applications, and drawdowns of federal grant funds from the Department of Treasury. The Department of Treasury’s Bureau of the … grant payment without regard to which state agency is drawing federal funds. The Department of Treasury offsets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10b-federal-treasury-offset-program-top-backgroundTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… develop and adopt a multiyear financial plan and fund balance and reserve policies? Audit Period January 1, 2022 – … years into the future and increase transparency. Fund balance and reserve policies provide a framework to help … responsible for the overall management of the Town’s fund balance, including maintaining a reasonable level of fund …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Estimate Your Pension
… Understanding your pension and finding out how much you can expect to receive is an important part of retirement … uses your current earnings and service information to calculate your estimate, including your final average …
https://www.osc.ny.gov/retirement/members/estimate-your-pensionSUNY Bulletin No. SU-273
… Employees Employees designated management or confidential in the State University of New York – BU13 who meet the … System Administration, who will then forward it to OSC in an Excel file format. Campuses must submit the following … Lump Sum Payments are pensionable but are not included in the calculation of overtime. Tax Information The 2018 M/C …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-273-discretionary-lump-sum-payments-state-university-new-york