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Overview – Special 20- and 25-Year Plans
… service and your final average earnings (FAE). Your FAE is the average of your highest three consecutive years of earnings.* Usually these are the years right before retirement, but they can be anytime in … your career. Your FAE can include, but is not limited to, the payments listed below. Payments must be earned in the FAE …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewState Agencies Bulletin No. 1585
… To inform agency payroll officers of the new procedure for notifying their employees of a FICA deficiency Affected … Please refer to Bulletins 1493 (New Repayment Rate for Deduction Code 502 NYS (SS/Medicare Deficiency) for Employees with a FICA Tax Deficiency) and CU-547 (New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1585-notification-employees-when-prior-year-fica-ssmedicare-deficiency-hasState Agencies Bulletin No. 1566
… will increase to $270,000 for the 2017 plan year, which is the calendar year for TIAA Tier 6 participants. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1566-maximum-salary-limit-teachers-insurance-and-annuity-tiaa-retirementChanges to Reporting Requirements – Understanding Your Responsibilities: Elected & Appointed Officials
… the changes to the regulation that affect the record of activities (ROA) process for elected and appointed … Officials Official did not need to attest to the accuracy of the ROA. Official must sign the ROA to attest to its … submit a new ROA if the previous ROA is not representative of their work hours. Governing Body Regulation did not …
https://www.osc.ny.gov/retirement/members/ea-officials/changes-reporting-requirementsDiNapoli Honors Hispanic Leaders
… Westchester County identified as Hispanic or Latino, which is 26.8% of the county's population, according to 2020 census …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leadersYonkers City School District – Fixed Assets (2015M-229)
… Purpose of Audit The purpose of our audit was to review controls over the District’s fixed … City School District is the school district for the City of Yonkers. The District operates 39 schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Town of North East – Internal Controls Over Information Technology (2013M-31)
… Purpose of Audit The purpose of our audit was to assess internal controls over information … January 1, 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a … Town of North East Internal Controls Over Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Village of Endicott – Budget Review (B4-16-7)
… expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Who Is Responsible? – Travel and Conference Expense Management
… and accountability of travel and conference expenses in accordance with board policies: Management officials (or … communicated to all employees who travel on official business. The individual traveler, whether a rank-and-file …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleCampbell-Savona Central School District – Budget Review (B2-13-12)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Train On-Time Performance (Follow-up)
… Purpose To determine the extent of implementation of the two … percent. In late March 2015, Subways OTP goal was lowered to 75.0 percent. Subways lacked a formal process to assess the underlying causes of the delays and develop … To determine the extent of implementation of the two …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-followCollection of Lease and Permit Revenues (Follow-Up)
… made in our initial report, Assessment and Collection of Lease and Permit Revenues ( 2012-S-6 ). Background Our … Transportation (Department) was not collecting all unpaid lease and permit fees. At the time of our audit, the Department was owed $6 million in lease and permit revenues, including $2.4 million between two …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/collection-lease-and-permit-revenues-followArchived Publications
… was updated in November 2017. Access to these materials is being maintained for historical reference purposes only. …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsOperational Advisory No. 3
… reviewers and approvers are reminded that if any chart of account string value is changed in the review process, the … budget status prior to submittal to OSC. Changing chart of account values on vouchers will require waiting until the … role allowing him/her to enter or change any chart of account value are aware of this reminder. …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderOperational Advisory No. 28
… for Processing SFS Transactions in Production after Fiscal Year End (FYE) Processes are Complete Guidance : When FYE … for Processing SFS Transactions in Production after Fiscal Year End FYE Processes are Complete …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeNyack Parking Authority – Parking Ticket Operations (2020M-94)
… and maximized the collection of all parking violation tickets issued. Key Findings The Board and Authority … pursue and maximize the collection of parking violation tickets. The Board and Authority officials did not: Provide … $572,609. Review the number or the amount of outstanding tickets or consider alternatives to increase collections. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… the Brighton Fire Department, Inc. (Department) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. The Department lacked detailed … whether the Brighton Fire Department Inc Department Board of Directors Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialCity of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… officials ensured claims for credit account purchases and employee reimbursements were properly supported and for appropriate purposes. Key Findings City officials did not ensure all credit account purchases and employee reimbursements were properly supported and for …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… to $59,700, and are projected to have operating deficits in 2018. Four water districts also had deficit fund balances in 2017 ranging from $3,340 to $40,400. The two sewer … Develop a plan to address the negative fund balances in individual water and sewer districts from prior fiscal …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259City of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… for net tax exemptions with appropriate and measurable goals. Officials monitored projects to ensure goals were met and the Board took action when goals were not met. Key Findings The City of Albany …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65