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XII.6 Overview – XII. Expenditures
… This section provides Business Units with guidance on how to process certain payment situations where the type of … required by the Office of the State Comptroller. Guide to Financial Operations REV. 01/26/2015 …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii6-overviewRetirement System Membership – Special 20- and 25-Year Plans
… in the New York State and Local Police and Fire Retirement System (PFRS) is mandatory. Employers are responsible for … and 6 members under Sections 384 384d and 384e Retirement System Membership …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membershipLimitations – Career Plan
… Tier 1 If your date of membership is June 17, 1971, or later, the wages in any 12-month period … the earnings in the preceding 12-month period by more than 20 percent. The amount in excess of 20 percent is excluded … your FAS calculation if: Your date of membership is before April 1, 1972; and Your FAS is based on the 36 months of …
https://www.osc.ny.gov/retirement/publications/1642/limitationsLimitations – New Career Plan
… date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot … from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in … of your FAS. Payment for accumulated vacation is not included in the calculation of your FAS. Tier 5 If the …
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 wages in any 12-month period … the earnings in the preceding 12-month period by more than 20 percent. The amount in excess of 20 percent is excluded … your FAS calculation if: Your date of membership is before April 1, 1972; and Your FAS is based on the 36 months of …
https://www.osc.ny.gov/retirement/publications/1513/limitationsLimitations – Basic Plan with Increased-Take-Home-Pay (ITHP)
… your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in your FAS calculation if: Your … from the computation of your FAS. Payment for accumulated vacation is not included in the calculation of your FAS. Tier …
https://www.osc.ny.gov/retirement/publications/1511/limitationsLimitations – Police and Fire Plan
… Tier 1 If your date of membership is June 17, 1971, or later, the wages in any 12-month period … the earnings in the preceding 12-month period by more than 20 percent. The amount in excess of 20 percent is excluded … your FAS calculation if: Your date of membership is before April 1, 1972; and Your FAS is based on the 36 months of …
https://www.osc.ny.gov/retirement/publications/1512/limitationsLimitations – Regional State Park Police Plan
Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1867/limitationsLimitations – State University Police Plan
… of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in your FAS calculation if: Your … is excluded from the computation of your FAS. Payment for accumulated vacation is not included in the calculation of …
https://www.osc.ny.gov/retirement/publications/1823/limitationsOverview – State University Police Plan
… calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … that can be included in your FAS calculation is limited to 15 percent of your salary. **Service rendered to private entities is not government service and payment for …
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
… of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in your FAS calculation if: Your … is excluded from the computation of your FAS. Payment for accumulated vacation is not included in the calculation of …
https://www.osc.ny.gov/retirement/publications/1822/limitationsFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… The District reported $195,355 of unexpended surplus fund balance remaining as of June 30, 2013. Given the size of the … The financial plan also included a history of fund balance, which has substantially dwindled over the past six … or not at all. Key Recommendations Reduce reliance on fund balance as a financing source in the current fiscal year and …
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
… sales for New York State, New York City and their major public authorities during the third quarter of 2025. The … of the state, New York City, and their respective public authorities. All borrowings are scheduled at the … anticipated bond sales by the following issuers: the Battery Park City Authority, the City of New York, the …
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 … authorities during the first quarter of 2026. The planned sales of $5.34 billion include $3.89 billion of new money and … all of which is for refunding purposes. These anticipated sales in this first quarter compare to past planned sales of …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-releases-bond-calendar-first-quarterVillage of Middleport – Water and Sewer Rents (2013M-313)
… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent activity for the … the Board and only two had been sufficiently documented as to the rationale for the adjustments. The Clerk-Treasurer … and subsidiary accounts and a billing software application to record water and sewer financial activity. This …
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)
… inventory, or sanitizing computer equipment before disposal. Key Recommendations Adopt written policies and the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… 31, 2012. Background The Town of Johnsburg is located in Warren County and is governed by a Town Board which comprises …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6DiNapoli: State Tax Revenues Down $3 Billion Through July
… State tax receipts of $26.4 billion through the first four months of … is driving both unanticipated spending and declining tax receipts. Washington’s continued delay on further federal … July, $1.4 billion, or 6.8 percent, lower than a year ago. Receipts from PIT withholding were 1 percent, or $133.1 …
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 … and done pursuant to their borrowing programs. A new schedule is released every quarter and updated as necessary. …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-releases-bond-calendar-second-quarter