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Partial Lump Sum Payment – State University Police Plan
… receive a reduced lifetime retirement benefit in exchange for a one-time lump sum payment. The lump sum payment is made … been eligible to retire with a service retirement benefit for at least one year prior to your date of retirement; and … retirement).* Choosing a Lump Sum Payment When you file for retirement, if you are eligible for PLS, we will send you …
https://www.osc.ny.gov/retirement/publications/1823/partial-lump-sum-paymentDiNapoli Releases Bond Calendar for Second Quarter
… today announced a tentative schedule of planned bond sales for New York State, New York City and their major public authorities during the second quarter of 2026. The planned sales of $4.47 billion include $3.66 … Development Corporation, the New York City Municipal Water Finance Authority, the New York State Energy Research …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-releases-bond-calendar-second-quarterEast Ramapo Central School District – Financial Condition (2013M-141)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2009, to February 1, 2013. Background The East Ramapo Central … is $800,000 more than the $7.4 million budget note issued to fund the deficit. District officials planned to use the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Miller Place Union Free School District – Check Signing (2017M-76)
… The purpose of our audit was to examine the District’s check signing procedures for the period July 1, 2015 through … Miller Place Union Free School District Check Signing 2017M76 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Cuba-Rushford Central School District - Financial Management (2020M-7)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Altona Fire District – Claims Auditing (2016M-162)
… the State, distinct and separate from the Town of Altona in Clinton County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162State Agencies Bulletin No. 1959
… the Payroll Reversal and Exchange mailbox to obtain prior approval to submit an AC230 for a situation that warrants … be updated to reflect the return of the funds and a credit letter sent to the employee by OSC. Credit letters are issued … Employee Receives a Corrected W-2 Employee Receives Credit Letter the Following January OSC Receipt Prior To Deadline …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… revenue). State agencies must submit APJV transactions online by navigating to Accounts Payable > Vouchers > Regular Entry State agencies submit GLJE transactions online or using a bulkload process: Online: GLJE transactions … including but not limited to, OSC Audit & Control, the NYS Annual Financial Audit and the Federal Single Audit. If …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Automated Standard Application for Payments (ASAP) is an all-electronic payment and information … Automated Standard Application for Payments ASAP is an allelectronic payment and information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
… of the State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeRochester City School District – Payroll and Procurement (2016M-435)
… Background The Rochester City School District is located in the City of Rochester, Monroe County. The District, which … for the processing or monitoring of payroll payments. In our audit sample of payroll payments, we identified over $356,600 in incorrect or unsupported payments. Hundreds of staff …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Operational Advisory No. 24
… Year End 2025-26 Important Dates Guidance : In preparation for Fiscal Year End 2025-26 the Office of the State … vouchers/entries, revenue deposits, and State payments. For specifics, please visit the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2025-26-important-datesClinton Central School District – Payroll (2017M-252)
… whether employee salaries and wages were accurately paid for the period July 1, 2016 through June 30, 2017. Background … a seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $26.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Berkshire Union Free School District – Financial Condition (2015M-310)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through August 12, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $6.7 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310State Comptroller DiNapoli Releases Municipal Audits
… account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. The … to ensure all collections were accurately accounted for and discrepancies could be properly identified. As a … report in November 2018 identifying certain opportunities for improvement related to the collection of season passes …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsContract Advisory No. 16
… reporting and used the correct Agency IDs and contract numbers. If any reports are missing, agencies must reach out … Guide to Financial Operations Chapter XI, Section 18.C - Consultant Disclosure AC 3272-S Form B …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thChili Public Library – Board Oversight (2015M-130)
… was to review the Board’s oversight of Library operations for the period January 1, 2014 through May 15, 2015. … by the Town Board. The Library’s budgeted appropriations for 2015 were approximately $1.2 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130State Agencies Bulletin No. 1981
… the pensionable overtime earnings limit for Tier 6 ERS members for calendar year 2022 is $18,233.00 . Affected Employees Tier 6 members of ERS Plan Type 87 are affected. Background In accordance with … 6 ERS members. Questions Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1981-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2022Opinion 98 - 22
… another local law) -- Publicity Fund (establishment of in village); (providing for, increasing or eliminating cap on in village) MUNICIPAL FUNDS -- Publicity Funds (procedure to establish in village); (providing for, increasing or eliminating cap on in …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Travel Advisory No. 5
… 3 – Record Retention – Travel and Expense of the Guide to Financial Operations (GFO) . Agencies are now required to retain documentation supporting Travel and Expense … transactions for six years. Online agencies are required to use the attachment feature in the SFS to store electronic …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expense