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About the Retirement System – What Every Employer Should Know
… The New York State and Local Retirement System (NYSLRS) administers two … public retirement systems in the world. The New York State Comptroller is the administrative head of NYSLRS. The New York State Retirement and Social Security law (RSSL) establishes …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-systemLong Lake Central School District – Capital Project (2021M-183)
… the project and accurately separated revenue sources in the accounting records during the audit period to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Arlington Central School District – Network User Accounts (2021M-110)
… user accounts were adequately configured and secured. In addition to sensitive information technology (IT) control … we found District officials should have: Disabled 150 of the 9,989 network user accounts we examined. The 150 accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Tri-Valley Central School District - Financial Management (2020M-17)
… reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused appropriated fund balance and … surplus balance exceeded the statutory limit each of the last three fiscal years, ranging from 3.2 percentage points to 9.5 percentage points over the limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… on historical or known trends. Key Findings The Board and District officials neglected to use accurate estimates of … fund balance to finance the 2018-19 budget. The District lacks a comprehensive multiyear financial plan. Key Recommendations The Board and District officials should develop and adopt structurally …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningCopenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… did not perform accurate and timely bank reconciliations for all accounts. Cash receipts and fundraising activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesLongwood Central School District – Overtime (2021M-126)
… (comp) time earned. Key Recommendations Adopt a payroll policy with clear guidelines and procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Grand Island Central School District - School District Website (S9-19-31)
… Central School District (District) used its resources to maintain a website that provided the public with … Officials did not post: Comprehensive budget-to-actual results in an easily accessible location. … further transparency by posting comprehensive budget-to-actual and internal audit results in a location easy to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Liverpool Central School District – Information Technology Assets (2020M-59)
… found that 123 items, totaling $76,425, were not recorded in the District’s inventory records. Officials could not … cannot be assured that IT assets are adequately accounted for and protected from loss, theft, misuse and obsolescence. … Ensure IT inventory records include the necessary detail for recording IT purchases and tracking hardware assets. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Putnam Central School District – Fund Balance Management (2020M-27)
… limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. Appropriations were … fund balance levels and the District did not use all of the fund balance appropriated to finance operations for fiscal years 2016-17 through 2018-19. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Davenport Fire District – Financial Activities (2020M-147)
… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners (Board), the District’s Treasurer … not require the Treasurer to prepare and submit reports of the District’s financial activities for them to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Hammondsport Central School District – Investment Program (2024M-63)
… a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit interest rate quotes. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Oil Spill Fund
… costs. Oil Spill Hotline 1-800-457-7362 Under New York State law, if you discover an oil spill (including gasoline, …
https://www.osc.ny.gov/about/oil-spill-fundDiNapoli: Tax Cap Remains at 2% for 2026
… will be capped at 2% for local governments that operate on a calendar-based fiscal year, according to data released … for commodities and services and the potential impact of policy choices at the federal level." In accordance with … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Taxes and Your Pension
… income tax. Your federal tax withholding is the amount of federal income tax withheld from your monthly pension … payment. Your 1099-R tax form shows the taxable amount of your NYSLRS pension and is provided annually for filing … Filing Status Select your filing status. Complete Steps 2 – 4 ONLY if they apply to you. Step 2: Income from a Job …
https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pensionVendor File Advisory No. 9
… Subject: Updating the Vendor Classification section to include the established classifications Reference: Guide to Financial Operations, Chapter X, Section 4.A – Vendor … 1, 2017. … Updating the Vendor Classification section to include the established classifications …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/9-vendor-classifications-updateSUNY Bulletin No. SU-264
… of 2018 implemented the agreement between the State of New York and UUP and provides for a one-time $600 Lump Sum … subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-264-2017-united-university-professions-uup-600-lump-sumCUNY Bulletin No. CU-460
… Date(s) Payment will be made in a separate check dated 2/21/13. There is no direct deposit for this payment. … payment for employees in the classified staff titles of Staff Nurse and Nurse Practitioner is made in accordance … with the 2007-2010 agreement between the City University of New York (CUNY) and the New York State Nurses Association …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-460-2012-cuny-nurses-health-specialty-differentialThe Network for Children’s Speech, Occupational & Physical Therapy, LLC – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by The Network for Childrens Speech Occupational Physical Therapy LLC on its Consolidated Fiscal Reports were properly
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/network-childrens-speech-occupational-physical-therapy-llc-compliance-reimbursable-costAlternatives For Children – Compliance With the Reimbursable Cost Manual
… special education provider located in Long Island, New York. Alternatives provides preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/alternatives-children-compliance-reimbursable-cost-manual