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Vendor File Advisory No. 8
… or prompt payment interest after, 15 days as established in State Finance Law Section 179-F. … Updating the Vendor Certification …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/8-vendor-certifications-updateChild Support and Spousal Maintenance – Divorce and Your Benefits
… child support or spousal maintenance that was served on a member’s employer before retirement cannot be applied toward the member’s pension payments. A new Income Withholding Order must be served on NYSLRS after … NYSLRS can also deduct spousal maintenance if required by a DRO, but not child support. Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/child-support-and-spousal-maintenanceOversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town of Adams – Justice Court Operations (Jefferson County) … timely. The Board did not comply with New York State Town Law Section 176. Thirty debit card purchases totaling $4,680 …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsNew York State Artificial Intelligence Governance
… Objective To assess various New York State agencies’ progress in establishing an … and does not generate harmful, unintended consequences. New York State (NYS) and some of its agencies have been using …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceOpinion 91-27
… NYS2d 82; see also Uniformed Firefighters Ass'n v City of New York , 50 NY2d 85, 428 NYS2d 197; cf . Farrington v Pinckey , …
https://www.osc.ny.gov/legal-opinions/opinion-91-27One-Year FAS – Career Plan
… will not be included in your one-year FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of … for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of the …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasReal Property Tax Cap - School Districts Guidance
… County 2015-2016 School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for 2016-17 School Year The 2015-2016 tax levies for … In these instances, the first line of the 2016-2017 tax cap form (prior year levy: Tax Levy FYE 6/30/2016) should be …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceTown of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to … of the 20 meetings held during out audit period. The Board does not routinely review bills prior to disbursement. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … that stipulated the contract period, the services to be provided and the basis for compensation. Starpoint … benefit accrued liability reserve by $820,000. For access to state and local government spending and nearly 50,000 …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… Purpose of Audit The purpose of our audit was to determine whether TOHIDA followed its …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… inventories and maintained accurate and complete records for the period July 1, 2016 through July 31, 2017. Background … has approximately 750 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $18.6 … fuel and 341 more gallons of diesel fuel than it accounted for. Key Recommendations District officials should ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hOne-Year FAS – Police and Fire Plan
… provides a higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only … The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasOne-Year FAS – New Career Plan
… will not be included in your one-year FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of … for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of the …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… provides a higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only … The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… are not considered regular compensation and, in most cases, will not be included in your FAS calculation: Unused …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasTully Central School District – Financial Management (2016M-359)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … overfunded or potentially unnecessary. District officials have not developed a multiyear financial plan. Key … and take appropriate action, in accordance with statute, to reduce reserves with excess funds. Develop, adopt and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359New York Mills Union Free School District – Financial Management (2016M-107)
… Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which … not needed to fund operations due to operating surpluses, and consistently overestimated expenditures by almost $6.9 … the amount of unrestricted fund balance in a manner that benefits District residents. Develop and adopt a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… reserve funds. BOCES officials established the retiree health insurance reserve without proper statutory authority. … Although a previous OSC audit indicated the retiree health insurance reserve was improper, BOCES officials did …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-boces