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Real Estate Portfolio
… Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, … of Interest Metropolitan Transportation Authority: Real Estate Portfolio (2009-S-10) Metropolitan Transportation Authority: Real Estate Portfolio (Follow-Up) (2011-F-30) …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioAccounts Payable Advisory No. 71
… Subject : New Form 1099-NEC and Updated Form 1099-MISC Reference : Guide to Financial Operation, … Guidance : The Internal Revenue Service (IRS) revised Form 1099-MISC effective for the 2020 tax year to accommodate … The Internal Revenue Service IRS revised Form 1099MISC effective for the 2020 tax year to accommodate …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… Objective To determine whether the Department of Health (Department) took appropriate steps to collect all available drug rebates under the federal … To determine whether the Department of Health took appropriate steps to collect all available drug rebates under the federal …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programRipley Central School District – Financial Management (2021M-23)
… School District (District) Board of Education (Board) and District officials properly managed fund balance in accordance with statute. Key Findings The Board and District officials did not properly manage fund balance in accordance with statute. The Board and District officials: Overestimated budgetary …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Port Jervis City School District – Financial Condition (2022M-152)
… $23.6 million, exceeding the 4 percent statutory limit by 26 percentage points or $20.4 million. We project that the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… the Herkimer Central School District (District) Board of Education (Board) and officials properly planned and … exceeded the authorized purchase order by $95,100. Release of this report was held in abeyance due to a separate … Comptroller investigation involving the former clerk of the works. In March 2022, the former clerk of the works …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectVan Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… Objective Determine whether the Van Hornesville-Owen D. Young Central School District’s (District) Board of Education … Determine whether the Van HornesvilleOwen D Young Central School Districts District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementMiddletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… Treasurer did not file annual financial reports with OSC for fiscal years 2015-2019 in compliance with General …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160Wainscott Common School District - Claims Auditing (2018M-240)
… Require the Business Manager/Treasurer to submit claims packets to the Board, together with the warrant. Perform a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Fairview Fire District – Financial Operations (2024M-138)
… (84 percent) over the last five fiscal years. The Board meeting minutes did not always contain complete information …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138State Police Bulletin No. SP-104
… of a change in the narrative descriptions for Fraternal Order Troopers Life (Code 311 ) and Fraternal Order Troopers IRA (Code 313 ). Background The Police … and 313 which are currently administered by the Fraternal Order. Affected Employees Employees in Bargaining Units 07, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-104-change-narrative-descriptions-fraternal-order-troopers-life-andAssessment Roll Verification (ARV) for School Districts
… districts. Verification Log into the Online Services portal to view taxable assessed values. Confirm the taxable assessed values displayed in the portal or report assessment adjustments. Assessment …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsHolocaust Survivors
… We are committed to continuing this Office’s support for such efforts. If you have been referred to this page as … respond to you expeditiously. You may also Contact Us for additional assistance. For Funds Held by Swiss Banks and Insurance Companies in …
https://www.osc.ny.gov/unclaimed-funds/claimants/holocaust-survivorsLimitations – Career Plan
… Tier 1 If your date of membership is June 17, 1971, or later, the wages in any … more than 20 percent. The amount in excess of 20 percent is excluded from the computation of your FAS. Also, payment …
https://www.osc.ny.gov/retirement/publications/1642/limitationsLimitations – New Career Plan
… Tier 1 If your date of membership is June 17, 1971, or later, the wages in any … more than 20 percent. Any amount in excess of 20 percent is excluded from the computation of your FAS. Also, payment …
https://www.osc.ny.gov/retirement/publications/1515/limitationsLimitations – Non-Contributory Plan with Guaranteed Benefits
… Tier 1 If your date of membership is June 17, 1971, or later, the wages in any … more than 20 percent. The amount in excess of 20 percent is excluded from the computation of your FAS. Also, payment …
https://www.osc.ny.gov/retirement/publications/1513/limitationsLimitations – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Tier 1 If your date of membership is June 17, 1971, or later, the wages in any … more than 20 percent. The amount in excess of 20 percent is excluded from the computation of your FAS. Also, payment …
https://www.osc.ny.gov/retirement/publications/1511/limitationsLimitations – Police and Fire Plan
… Tier 1 If your date of membership is June 17, 1971, or later, the wages in any … more than 20 percent. The amount in excess of 20 percent is excluded from the computation of your FAS. Also, payment …
https://www.osc.ny.gov/retirement/publications/1512/limitationsLimitations – Regional State Park Police Plan
… Tier 1 If your date of membership is June 17, 1971, or later, … vacation is not included in the calculation of your FAS. Tier 5 If the earnings in any year included in the FAS period … limited to 15 percent of your salary in any given year. Tier 6 If the earnings in any year included in the FAS period …
https://www.osc.ny.gov/retirement/publications/1867/limitationsLimitations – Forest Rangers Plan
… Tier 1 If your date of membership is June 17, 1971, or later, the wages in any … more than 20 percent. The amount in excess of 20 percent is excluded from the computation of your FAS. Also, payment …
https://www.osc.ny.gov/retirement/publications/1864/limitations