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Lump 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)
… payroll each period. The District employed a total of 218 employees who were paid a total of $13 million during the period July 1, 2022 through October … over the payroll processing. Without adequate segregation of duties or mitigating controls over payroll processing, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… that allows decision-makers, such as town boards (boards), to set long-term priorities, work toward goals several years … Fund balance and reserve policies provide a framework to help guide budgetary decisions and multiyear plans, and … or a reserve policy. As a result, officials continued to accumulate unrestricted fund balance without defining the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66SUNY Bulletin No. SU-273
… Purpose To provide instructions for processing the 2018 1% M/C Discretionary Lump Sum … Background Chapter 263 of the Laws of 2018 provides for a one-time 1% Discretionary Lump Sum Payment for M/C BU13 employees to be distributed at the discretion of … To provide instructions for processing the 2018 1 MC Discretionary Lump Sum Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-273-discretionary-lump-sum-payments-state-university-new-yorkSUNY Bulletin No. SU-144
… Lump Sum Payments. Effective Date Payments for the Fall and Spring semesters may be made beginning in Administration Pay Period 4L, paychecks dated June 11, 2008 Eligibility Eligible Employees: Employees who were … Code: DLS Amount: $173.66 Payroll Register and Employee's Paycheck/Advice The Earn Code DLP or DLS will be displayed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-144-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2007SUNY Bulletin No. SU-230
… are due a lump sum payment of $205.33. Eligible employees on Military Stipend Leave are eligible for this lump sum … the agency must submit the following transaction on the Time Entry page using the Earn Code DLP (Discretionary … only, the agency must submit the following transaction on the Time Entry page using the Earn Code DLS (Discretionary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-230-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2015DiNapoli Announces Vicki Fuller's Retirement as CIO of NYS Common Retirement Fund
… strong leadership leaves us with an excellent management team and increased operating efficiencies. She and her team have also been innovators in many areas. Among other … have been an inspiration and an extraordinarily dedicated team of talented and genuinely nice people. There is never a …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-announces-vicki-fullers-retirement-cio-nys-common-retirement-fundCUNY Bulletin No. CU-161
… need additional codes, contact the CUNY unit supervisor, Greg Browne at 518-486-3064 and the additional codes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-161-new-earns-codes-employees-non-resident-alien-tax-statusState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … his office completed audits of Village of Painted Post , Town of Schaghticoke and City of Yonkers . "In today’s … information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsCircle of Friends – Compliance With the Reimbursable Cost Manual
… Cost Manual (RCM). The audit covered the fiscal year ended June 30, 2013. Background Circle of Friends … with the guidelines specified in the RCM. For the fiscal year ended June 30, 2013, Circle of Friends claimed about …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… services are delivered efficiently and economically, and then use these benchmarks to improve efficiency and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesNewfield Central School District – Financial Condition (2013M-238)
… audit was to evaluate the District’s financial activities for the period July 1, 2011 to May 22, 2013. Background The … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $17.6 million. Key Findings … were more than $1.3 million over the actual obligations for the same period. The adjustment of the overfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Village of Sinclairville – Water Operations (2014M-362)
… Board did not establish policies for the enforcement of unpaid water bills or ensure that all overdue water bills … use. Develop and adopt policies for the enforcement of unpaid water bills and routinely monitor water bills, collections and the annual relevy of unpaid water bills to ensure the Clerk-Treasurer is acting in …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Town of Lyndon – Purchasing (2013M-149)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over … 1, 2012, through April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has 700 … resolution directed Town officials to consult the Office of the State Comptroller’s publications for guidance. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149State Comptroller DiNapoli Releases School Audits
… Auditors examined all 31 enabled network user accounts on the district office domain controller. Six unneeded …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… – pdf] Audit Objective Determine whether the Village of Cedarhurst (Village) Board of Trustees (Board): Conducted an annual audit of the … Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the … Determine whether the Village of Cedarhurst Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… audit, or cause to be audited, the CFO’s 2022-23 fiscal year financial records and reports, as required by New York … (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 28, 2023; 363 days …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… responsibilities were not adequately segregated as she was able to make purchases, prepare checks, sign checks with a …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollComptroller DiNapoli Releases Municipal Audits
… Financial Operations (Saratoga County) The company’s audit committee did not audit the bills or review the treasurer’s … checks or bank reconciliations. Furthermore, the audit committee includes the treasurer which negates the internal … County) The board did not adopt a financial management policy and town officials have not developed procedures to …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1