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Limitations – Police and Fire Plan
… date of retirement. Tiers 2 and 3 If the earnings in any year included in the FAS period exceed the average of the … the calculation of your FAS. Tier 5 If the earnings in any year included in the FAS period exceed the average of the … is limited to 15 percent of your salary in any given year. Tier 6 If the earnings in any year included in the FAS …
https://www.osc.ny.gov/retirement/publications/1512/limitationsSUNY Bulletin No. SU-130
… GSEU-represented employees in Bargaining Unit 28 who meet the eligibility criteria Background Pursuant to Article 5.16 of the 2003-2007 Agreement between the State of New York and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-130-suny-downstate-location-stipend-gseu-represented-employeesLimitations – New Career Plan
… Tier 1 If your date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS …
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 … the earnings in the preceding 12-month period by more than 20 percent. The amount in excess of 20 percent is excluded … calculation if: Your date of membership is before April 1, 1972; and Your FAS is based on the 36 months of earnings …
https://www.osc.ny.gov/retirement/publications/1513/limitationsLimitations – Basic Plan with Increased-Take-Home-Pay (ITHP)
… date of retirement. Tiers 2 and 3 If the earnings in any year included in the FAS period exceed the average of the … the calculation of your FAS. Tier 5 If the earnings in any year included in the FAS period exceed the average of the … is limited to 15 percent of your salary in any given year. Tier 6 If the earnings in any year included in the FAS …
https://www.osc.ny.gov/retirement/publications/1511/limitationsSelected Aspects of Discretionary Spending
… Background The Roosevelt Island Operating Corporation of the State of New York (RIOC) is a public benefit … discretionary in nature. Each public authority should have formal policies and procedures specifying the types of … and the dollar thresholds, supporting documentation, and formal approvals that are necessary to be accountable for …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… Northport Union Free School District is located in the Town of Huntington, Suffolk County. The District is … appropriations over the five-year period. As shown in Table 1, District officials overestimated expenditures by … to ensure that the amounts are necessary, reasonable and in compliance with statutory requirements. Appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… Purpose of Audit The purpose of our audit was to examine internal controls over claims processing and purchasing for the period July 1, 2010, to March 31, 2012. Background The Poughkeepsie City School … on a contract with a certified public accountant (CPA) to provide services as the District’s claims auditor and the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andState Agencies Bulletin No. 2161
… Purpose: The purpose of this bulletin is to inform agencies of the New Locked Query … hired employees who have a concurrent record that is terminated. Employees that were rehired within the same … The purpose of this bulletin is to inform agencies of the New Locked Query …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2161-locked-query-identify-employees-who-require-new-form-w-4-employeesMedicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… amount, payments totaling $614,260 were made for the same medical procedure billed multiple times on the same date of … Strengthen controls over APG claim processing to address the weaknesses we identified. Where feasible, apply …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claimsSelected Aspects of Discretionary Spending
… the public transportation systems in the central region of New York State, including Onondaga, Oswego, Cayuga, and … discretionary in nature. Each public authority should have formal policies and procedures specifying which types of … should state what type of supporting documentation and formal approvals are necessary for such costs. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1State Agencies Bulletin No. 1864
… in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program or who used Empire Star Public Service awards for certification, license or exam fees are affected. Background Pursuant to Internal … fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… or whose property they might damage as a result of an accident. Department activities relating to the Acts fall … the Compulsory Insurance Services Program, and the Accident Prevention Course Program. Under the Acts, the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityCollege at Buffalo – Selected Employee Travel Expenses
… period July 1, 2008 to March 31, 2011. Background New York State's executive agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … for team travel expenses associated with in-state and out-of-state sporting events, including transportation, meals …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… plus 50 percent of certain permit fees. This type of arrangement is usually indicative of an independent contractor relationship. Requests for payment are submitted monthly by voucher. The Building … and does not receive any fringe benefits. During our audit period, this individual received $84,197, nearly $73,000 of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… located in the Towns of Alma, Bolivar, Clarksville, Cuba, Friendship, Genesee and Wirt, in Allegany County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… to evaluate the Town’s oversight of financial activities and internal controls over online banking for the period … The Town of Johnsburg is located in Warren County and is governed by a Town Board which comprises an elected Town Supervisor (Supervisor) and four elected councilpersons. The 2012 budget for the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a population of 1,160 … maintain the Town’s financial stability. The fund balances in the Town’s major operating funds fluctuated significantly … primarily because the Board over-appropriated fund balance in the budget and allowed the budget to be overspent. Duties …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20State Comptroller DiNapoli Releases School District Audits
… did not maintain hardware or software inventory records. In addition, sensitive information technology control … reviewed. Also, officials did not record journal entries in a timely manner. Only four of the 349 journal entries for … close completed capital projects. As a result, $359,427 in unexpended funds were not used to pay related debt, which …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Hermon-DeKalb Central School District – Claims Auditing (St. Lawrence County) … audited and approved before payment. Medina Central School District – Capital Projects (Genesee County) The board …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0