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Limitations – Regional State Park Police Plan
… date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 percent. Any …
https://www.osc.ny.gov/retirement/publications/1867/limitationsLimitations – State University Police Plan
State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d Final Average Salary Limitations
https://www.osc.ny.gov/retirement/publications/1823/limitationsOverview – State University Police Plan
… immediately before retirement. The calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain restrictions may apply. … be included in your FAS calculation: Unused sick leave; Lump sum vacation pay (for Tiers 2 – 6); Payments made as a …
https://www.osc.ny.gov/retirement/publications/1823/overviewLimitations – Forest Rangers Plan
… excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be … is excluded from the computation of your FAS. Payment for accumulated vacation is not included in the calculation … is excluded from the computation of your FAS. Payment for accumulated vacation is not included in the calculation …
https://www.osc.ny.gov/retirement/publications/1864/limitationsLimitations – En-Con Police Officers Plan
EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1822/limitationsDiNapoli: State Tax Revenues Down $3 Billion Through July
… State tax receipts of $26.4 billion through the first four months of the state … need during this national emergency.” Other items of note in the report: Personal income tax (PIT) collections totaled … a drop of 23.1 percent. The year-over-year decline in July, 8.6 percent, was the lowest since March. All Funds …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyDiNapoli Releases Bond Calendar for Second Quarter
… Comptroller Thomas P. DiNapoli today announced a tentative schedule of planned bond sales for New York State, New York … major public authorities during the second quarter of 2026. The planned sales of $4.47 billion include $3.66 … planned sales of $5.34 billion during the first quarter of 2026, and $7.43 billion during second quarter of 2025. The …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-releases-bond-calendar-second-quarterTown 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-6Village of Middleport – Water and Sewer Rents (2013M-313)
… was to review the Village’s water and sewer rent activity for the period April 18, 2012 through October 3, 2013. … eight credit adjustments totaling $516 from individual customer accounts and found that none of these adjustments … July 2013. The Clerk-Treasurer did not properly prepare bank reconciliations for water and sewer fund accounts. Any …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Town of Pulteney – Financial Management and Information Technology (2012M-177)
… related to acceptable use, online banking, breach notification, or disaster recovery. There is no system in … acceptable use, online banking, information breach notification and disaster recovery. Review an adjustment …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… audit was to assess the District’s financial condition and mobile device environment for the period July 1, 2010 through … officials did not establish adequate safeguards over mobile devices, and that District employees did not use mobile devices in accordance with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesDiNapoli Releases Bond Calendar for Third Quarter
… Comptroller Thomas P. DiNapoli today announced a tentative schedule of planned bond sales for New York State, New York … and done pursuant to their borrowing programs. A new schedule is released every quarter and updated as necessary. The schedule is released by the committee to assist participants …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for First Quarter
… today announced a tentative schedule of planned bond sales for New York state, New York City and their major public authorities during the first quarter of 2026. The planned sales of $5.34 billion include $3.89 … billion of refundings as follows: $4.48 billion scheduled for January, $3.28 billion of which is for new money purposes …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-releases-bond-calendar-first-quarterTier Status – Article 14 Benefits
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are a Tier 3 member covered by Article 14 if you joined the Police … 9, 2010, you did not elect to be covered by Article 22 (Tier 5) benefits and you: Elected coverage under your …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusII.4 Overview – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle. Standards are established in the … New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewOvertime Compensation – Enhanced Reporting
… classified as “overtime,” it must be paid for additional hours worked beyond one's regular schedule and payment must … is only considered overtime if it is paid for additional hours worked beyond one’s regular schedule and at a greater … Overtime pay is pay for additional hours worked beyond regular scheduled hours Certain payments …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationTown of Hempstead – Budgeting (2021M-169)
… years did not include the fund balance estimates required by Town Law. Town officials also did not effectively monitor …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… action. Appendix B includes our comments on issues raised in the Corporation’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mLancaster Central School District – Financial Management (2022M-37)
… reserve, with a balance of $8.3 million, to pay debt as required. These practices resulted in real property tax …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37East Rochester Union Free School District – Procurement (2022M-56)
… report - pdf] Audit Objective Determine whether East Rochester Union Free School District (District) officials procured goods and … Determine whether East Rochester Union Free School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56