Search
Accidental Disability – Article 14 Benefits
… disability retirement benefit if: You are unable to perform your duties because of a permanent physical or … benefit. The Benefit This benefit is a pension equal to one-half (50 percent) of your FAS and is reduced by 100 … reduction begins at age 62. The benefit is also subject to full escalation. Learn more about escalation. Filing You, …
https://www.osc.ny.gov/retirement/publications/1644/accidental-disabilitySt. Lawrence County – Financial Condition (2013M-46)
… During that period, the unexpended funds remaining at year end declined from an $11 million surplus in 2007 to a deficit of $1.7 million at the end of 2011, leaving the County with no financial cushion for …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46State Agencies Bulletin No. 434
… Social Security/Medicare. These requests are the result of incorrect coding of employees' tax status in Job Data or Employee Tax Data. … THESE NEW EARNINGS CODES ARE FOR OSC USE ONLY. Agency use of these codes will result in erroneous refund payments to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payservQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… has a well-designed set of control procedures that can provide reasonable assurance that thefts of cash receipts … District taxpayers. Develop a formal plan indicating how reserves will be funded, how much will be reserved and when reserves will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsState Agencies Bulletin No. 1165
… to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the Budget Bulletin B-1200 issued May 11, … a plan has been established to reduce the compensation of and provide additional leave time to any employee within the purview of the agreement between the State of New York and the New York State Correctional Officers and Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1165-2011-2012-days-worked-adjustment-bargaining-unit-21State Agencies Bulletin No. 1345
… 13, 2014 November 19, 2014 November 28, 2014 November 26, 2014 December 3, 2014 December 12, 2014 December 11, 2014 December 17, 2014 December 26, 2014 December 24, 2014 December 31, 2014 January 5, 2015 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1345-schedule-submitting-2014-returned-checksTown of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… fund balance of $451 in the sewer district fund. The payroll clerk’s duties are not properly segregated. The payroll clerk’s duties include making changes to salaries and … is also capable of submitting data changes directly to the payroll-processing contractor without approval, and there is …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… The Gloversville Enlarged School District is located in Fulton County. The District is governed by the Board of … had been audited. One claim, totaling $48,998, was for a truck that had no documentation to show the purchase was … only those user permissions that are essential for her job duties. Periodically produce and review activity logs …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andDiNapoli Issues Fiscal Stress Scores For Upstate Cities
… Thomas P. DiNapoli today announced fiscal stress rankings for several upstate cities. With today’s announcement, … DiNapoli’s office has completed the initial scoring for all local governments and school districts in New York. … or no designation (below 45%). The fiscal stress scores for 15 cities and villages with fiscal year ends that range …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesInappropriate Medicaid Payments for Recipients With Multiple Identification Numbers and No Social Security Numbers (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations made in our audit report, … To determine the extent of implementation of the two recommendations made in our audit report …
https://www.osc.ny.gov/state-agencies/audits/2014/08/06/inappropriate-medicaid-payments-recipients-multiple-identification-numbers-and-no-socialControls Over Cash Advance Accounts
… is transferred from the State Treasury to a local bank account for use by the agency. WCB was authorized to have two … that both checks never cleared. Although the petty cash account is needed for subpoena fees, a New York State … appears to be an excessive authorization level for this account. Key Recommendations Issue stop payment orders for …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsInternal Controls Over Selected Financial Operations
… period April 1, 2016 through September 16, 2019. About the Program DMNA manages the State’s military forces, which are composed of the New York Army National Guard, New York Air National Guard, New York Naval Militia, and the New York Guard. DMNA …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsAccounts Payable Advisory No. 4
… Subject: Making Payments to Verizon for Landline Phone Services Guidance: Consistent with the Guide to … account number (containing the area code, then seven-digit phone number, then the first three-digit code) followed by … For example, to pay a regular Verizon bill for the phone number (518) 474-1212 associated with the two …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesOpinion 88-17
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (whether municipality may compel subdivider to dedicate park land) GENERAL CITY LAW, §§33,34; TOWN LAW, §§277(1), … approval of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-88-17State Agencies Bulletin No. 1014
… In accordance with the 2010 IRS Instructions for Form 1042-S, nonresident alien scholarship recipients (income … at a lower rate is not appropriate.The value is 30% W/H RT. Agency Actions Agencies should review the records of … Select the Treaty ID from the search button equal to “30% W/H RT” Enter in Income Code 15 for the scholarship …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1014-withholding-rate-30-nonresident-alien-scholarship-recipientsOpinion 90-58
… of article 18 includes only any express or implied claim, account or demand against or agreement with the municipality …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Opinion 90-26
… Where the lowest bid on the proposed installation of sprinkler systems in fire district buildings exceeds the … approved a bond resolution for the installation of sprinkler systems in two buildings of the fire district at an …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Opinion 97-14
… moneys may be expended by a volunteer fire department to pay the cost of constructing a trophy case in the department's meeting room, and to pay for furniture for the department's recreation room. … insurance tax moneys may be used by a vol fire dept to pay for constructing a trophy case and furniture for the …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Opinion 93-11
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (computation of … LAW, §104.00: The term "outstanding indebtedness" as used in General Municipal Law, §109-b(6)(c) includes only … which is not excludable pursuant to law. This is in reply to your inquiry asking whether the term "outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-93-11State Agencies Bulletin No. 1100
… of Civil Service to process imputed income transactions for the value of the employer contribution for health insurance benefits provided to an employee’s … value of employer provided health benefits to an employee for a domestic partner. Historically, marriages between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1100-new-imputed-income-earnings-codes-health-benefits-provided-married