Search
Service Retirement Benefits – Special 20- and 25-Year Plans
… What is the pension benefit calculation for Section 383-e? Members with 20 years or more of creditable service can retire with 50% of their Final Average Earnings … plan would provide a greater benefit, the greater benefit will be paid. Rev. 10/25 …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsNew York State Financial Reporting
… State cash basis financial statements. Annual Report 2025 Annual Cash Basis Report on State Funds Prior Fiscal … 2025-2026 PDF: April | May | June | July | August | September | October | November | December | January | … | March Excel: April | May | June | July | August | September | October | November | December | January | …
https://www.osc.ny.gov/reports/financeComptroller DiNapoli Releases Municipal Audits
… of Fultonville , Town of Livonia and the Seymour Public Library District . “In today’s fiscal climate, budget … reports to the state Justice Court Fund. Seymour Public Library District – Over-The-Counter Cash Receipts (Cayuga County) Library officials did not always ensure that adequate …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsWho Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of … or school district resources. The governing board is also generally responsible for adopting broad policies … employee, an officer, or a member of the governing board, is responsible for having a clear understanding of travel and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleOvertime Compensation – Enhanced Reporting
… or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, public safety overtime … pay; Inconvenience pay; Location pay; and Straight pay for holidays. *Not all holiday premium pay is considered …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationReporting Workers' Compensation Benefits – Legacy Reporting
… through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsTier 6 Defined Contribution Plan Option
… option to choose either the traditional defined benefit plan or a defined contribution plan for their retirement benefits, if: They are not … Employees who wish to choose the defined contribution plan must file an election during their first 30 days of … may choose either the traditional defined benefit plan or a defined contribution plan …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionState Agencies Bulletin No. 2241
… who are members of OMCE are affected. Background: The dues structure for OMCE (deduction code 209) is based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employeesReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… below contain real property tax levies, taxable full value and full value tax rates for local governments. Read the data … files to learn about how the tables are organized and how they differ from previous versions. 2025 LG [.xlsx] | … [.xls] | 2014 LG [.xls] | 2013 LG [.xls] | Data for 2012 and prior Data Notes Data for 2012 and prior are not …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesDepartment of Taxation and Finance: Personal Income Tax
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … returns with refundable credits based on incorrect and/or false information 928 2,796,792 Taxpayer failed to report …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxCUNY Bulletin No. CU-569
… 16, 2017 OSC Actions OSC will create deduction code 400 (CUNY 403 ROTH) in PayServ. Agency update will be … vendor files will be updated to include deduction code 400 to ensure CUNY participants with the new ROTH deduction … Agency Actions CUNY staff should enter deduction code 400 for 403(b) ROTH participants on the General Deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-569-new-403b-after-tax-deferred-annuity-plan-roth-cunyAccounts Payable Advisory No. 9
… new requirements for entering a unique invoice number on vouchers payable to National Grid, as discussed below. … processing payments to vendors. Improper preparation of vouchers payable to National Grid may delay payment crediting …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridConesus No. 1 Fire District – Internal Controls (2014M-46)
… Purpose of Audit The purpose of our audit was to ensure that District controls were … located in Livingston County and is governed by the Board of Fire Commissioners comprising five elected. The District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Delaware County – Third-Party Contractual Services (2014M-287)
… did not publically disclose potential financial interests in contracts prior to 2014. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Delaware County – Vehicle Usage and Disposal (2014M-258)
… of our audit was to assess the controls over the County’s vehicle fleet operations for the period January 1, 2013 … $129.6 million. Key Findings Although the Board-adopted vehicle policy specifies that each department head is … used. None of the six departments adequately monitored vehicle usage. Key Recommendations Amend the vehicle policy …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258East Bloomfield Fire District – Financial Operations (2017M-154)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Commissioners provided adequate oversight of the District’s financial operations to ensure that assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… July 1, 2014 through June 30, 2017. Background The Saranac Lake Central School District is located in Franklin, Essex … Saranac Lake Central School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraOrleans County – Court and Trust Funds (2014M-043)
… to ensure that financial activity is properly recorded and reported and that Court moneys are safeguarded for the period January … a court order, certain assets may be provided to the court and then delivered to the County Treasurer for safekeeping. … to ensure that financial activity is properly recorded and reported and that Court moneys are safeguarded for the …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043City of Mount Vernon – Payroll (2014M-347)
… were approximately $96 million, of which approximately $80 million was attributed to payroll and related benefits. …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Sewanhaka Central High School District – Student Fees (2016M-296)
… audit was to examine the collection of student fees for test preparation classes, advanced placement exams and driver … Town of Hempstead, Nassau County and comprises four Union Free School Districts: Elmont, Floral Park-Bellerose, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296