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Retiring with an Outstanding Loan – Special 20- and 25-Year Plans
… service retirement benefit would be permanently reduced by an outstanding loan balance at retirement. The approximate …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanEarly Retirement – Article 14 Benefits
… you can apply for early retirement regardless of your age. The early retirement benefit equals 42 percent of your FAS … cannot exceed 50 percent of your FAS. When you turn 62, the early retirement benefit is reduced by 50 percent of your … for Service Retirement (RS6037) must be on file with the Office of the State Comptroller at least 15 days, but not …
https://www.osc.ny.gov/retirement/publications/1644/early-retirementTuckahoe Union Free School District – Overtime (2023M-53)
… As a result, overtime payments increase the amount owed by a district, annually to the State, for its share of the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Otselic Valley Central School District – Procurement (2022M-58)
… audit period. District officials may have saved $13,781 on fuel costs had they been able to use State contracts. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… timely. Managing the finances of ECA activities is meant to be a learning experience for student club members. By not … and loss statements. Ensure ECA clubs remit receipts to the central treasurer promptly and that the central …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsContract Advisory No. 29
… Electronic Documents Submission System (EDSS) has launched a new function that allows agencies, that have been authorized by another agency, to act as a Host Agency to administer contract transactions, amendment transactions, …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/29-electronic-documents-submission-system-edss-host-agencyPlainville Fire District – Board Oversight (2021M-91)
… financial and capital plans. Ensure AUDs are filed on time. Audit and approve claims prior to payment when …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Mineola Union Free School District – Financial Condition Management (2021M-44)
… the Mineola Union Free School District’s (District) Board of Education (Board) and District officials effectively … fund balance totaling $12.9 million that was not needed. When unused appropriated fund balance is added back, at June … appropriation estimates, and only appropriate fund balance when needed. Comply with the statutory fund balance limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mTown of Pitcairn – Claims Auditing (2024M-69)
… and one paving claim totaling $99,691 were approved by the Board without evidence that competition was sought. …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Town of Allen – Claims Audit (2024M-123)
… to verify that the purchases were properly authorized by an appropriate department head. Two claims totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Unified Court System Bulletin No. UCS-108
… Pay page to pay the Senior Officer Series Differential:. SOS (Senior Officer Series Differential) AOD (Adjust Senior … or after the effective payment dates, OSC will insert new SOS rows onto the Additional Pay page with the following … Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-108-retroactive-senior-officer-series-differential-eligibleOpinion 94-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … to section 220 if the expenditure is paid for with surplus funds (Town Law, §220, last paragraph). Since Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-94-24State Comptroller DiNapoli Releases Municipal Audits
… were used solely for town purposes. Town of Allen – Town Clerk Collections (Allegany County) The town clerk did not always record fees accurately or deposit them … timely and reported accurately to the town supervisor. The clerk accurately recorded tax collections but did not always …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… payments which result from contracts with hospitals that do not include language that limits the reimbursement of … amounts for special items; however, some contracts do not have similar limitations. As of December 31, 2016, Empire had … special items; 29 based the reimbursement of special items on the hospitals’ gross charges (i.e., no limit); and 16 did …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsState Agencies Bulletin No. 879
… process of changing bargaining units for affected titles and employees. Affected Employees Payroll Bargaining Unit … employees who are currently in Bargaining Unit 21 and one of the following titles effective January 29, 2009: Title … Lifeguards ). The Union Code will be LIF . OSC has created two new Earnings Programs to be used with new Bargaining Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/879-new-bargaining-unit-and-establishment-new-payroll-bargaining-unit-codesState Agencies Bulletin No. 2232
… PEF 2024 Dental Stipend and to provide agency instructions for payments not processed automatically. Affected Employees: … lump sum payment to offset out-of-pocket dental expenses for eligible employees. The payment is payable each fiscal … Leave With Pay, Leave of Absence, Terminated, Retired or Deceased at time of payment. Are enrolled in the NYSHIP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2232-public-employees-federation-pef-2024-dental-stipendState Police Bulletin No. SP-244
… Association of the New York State Troopers (PBA), provides for an annual hazardous duty payment. These payments, including those for newly eligible employees, will continue even if there is … Annual Addl Earnings (to prevent making another payment) Retirement Information: The 2024 Hazardous Duty Pay is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-244-2024-hazardous-duty-pay-eligible-employees-state-police-troopers-unitUnified Court System Bulletin No. UCS-315
… SR and SY) for the period April 1, 2021, through March 31, 2026 provide for a new Annual Leave and/or Compensatory Time … than full time). This program shall sunset on March 31, 2026. Effective Dates: The March 2023 Annual Leave and/or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-315-annual-leave-andor-compensatory-time-exchange-programState Agencies Bulletin No. 1452
… positions paid using an hourly rate. In accordance with the following bulletins the minimum hourly wage is being … excluding employees of the City University of New York (CUNY), of the State University of New York (SUNY) or of the … date as indicated on the above chart. Agencies must update all subsequent effective dated rows provided the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1452-december-2015-minimum-wage-increase-hourly-employeesReal Property Tax Cap - School Districts
… File property tax cap form online [Accessible only to filing entities] Enrollment … They will also demonstrate how to complete the tax cap form using OSC's online reporting system. Slide Show …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts