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Additional Service Credit for Sick Leave (Section 341[j]) – Regional State Park Police Plan
… Under Section 341[j] of the Retirement and Social Security Law (RSSL), you may … For example, if you have four years and ten months of service credit and you need five years to be vested, your … benefit calculation. For example, if you have 19½ years of service credit but your pension will improve substantially …
https://www.osc.ny.gov/retirement/publications/1867/additional-service-credit-sick-leave-section-341jReceiving Your Benefit and Filing Your Option Election – Article 14 Benefits
… benefit paid. You can choose from several options, all of which will provide you with a monthly benefit for life. … amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to … Election form (unless notified otherwise, as in the case of disability retirement) before the first day of the month …
https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-electionAccounts Payable Advisory No. 64
… check has been received so the agency can submit a refund of appropriation. Agencies must submit the refunds of appropriation immediately upon notification. Once the agency sees the refund of appropriation has been approved, the agency should repay …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksState Police Bulletin No. SP-41
… Contract Provisions and Eligibility Criteria Chapter 8 of the Laws of 2001 provides that employees who are active in Bargaining … The equipment allowance is NOT included in the calculation of overtime and IS included as salary for retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-41-equipment-allowance-payment-employees-represented-nys-policeCUNY Bulletin No. CU-277
… Allowance Payment Affected Employees City University of New York employees in the following titles: Campus … Payment is authorized pursuant to a City University of New York memorandum dated October 27, 2006 Effective … this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-277-december-2006-uniform-allowance-payment-cuny-titlesPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… could achieve greater savings by modifying the terms of the program. For example, the District should review the eligibility requirements of the program for married couples and family members … most prudent and cost-effective manner. At the expiration of the current collective bargaining agreements (CBA) and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsIrvington Union Free School District – Fixed Assets (2022M-89)
… and television studio equipment. 65 assets had missing, or inaccurate information recorded in the fixed asset …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89About the Retirement System – What Every Employer Should Know
… Retirement System (PFRS), created in 1966. NYSLRS is one of the largest 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 … provide employer educational seminars covering a variety of subjects for your benefit and for your reporting staff who …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-systemLong Lake Central School District – Capital Project (2021M-183)
… claims, monitored and accounted for the project consisting of building improvements, upgrades and tennis court … audit period. There were no recommendations as a result of this audit. Officials: Prepared an itemized budget and … period to ensure unexpended funds are accurately disposed of when the project is complete. District officials agreed …
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)
… we found District officials should have: Disabled 150 of the 9,989 network user accounts we examined. The 150 … user accounts are immediately disabled. Restrict the use of shared network user accounts and develop procedures to monitor the use of these accounts. District officials agreed with our …
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 the overfunded reserve were added back to the surplus fund balance, the District’s recalculated … surplus balance exceeded the statutory limit each of the last three fiscal years, ranging from 3.2 percentage …
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)
… Key Findings The Board and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned operating deficit of $27.4 million. The Board failed to adopt a 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)
… and supported, and that money was safeguarded. The Board of Directors (Board) did not provide adequate guidance on … bylaw provisions related to the review and approval of bills and records, and cash receipts. Of 186 disbursements reviewed totaling $110,469, 74 totaling …
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)
… $774,499 were more than necessary. We found: The Board of Education (Board) did not adopt written policies to ensure … and procedures for overtime work, including pre-approval of overtime and comp time. Ensure all non-emergency overtime … District officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
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)
… Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations … multiyear financial plan to help residents see the impact of fiscal decisions over time. Ensure CAPs address responsibility and implementation dates of corrective action. District officials generally agreed …
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)
… did not perform comprehensive inventory counts. Our review of 529 purchased items, totaling about $448,000, found that … inventory records. Officials could not locate three of the 48 IT items we tested: a laptop and two cameras, … and applicable licenses. Perform physical inventories of hardware and compare them to inventory records, and review …
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)
… general fund balance. Key Findings District officials need to improve budgeting practices to more effectively manage … 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 …
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)
… comprehensive investment program. Key Findings The Board of Education (Board) and District officials did not develop … its 37 interest bearing bank accounts and 27 certificates of deposits (CDs). Had officials considered alternative … program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63DiNapoli: Tax Cap Remains at 2% for 2026
… The 2026 property tax levy growth will be capped at 2% for local governments that operate on a calendar-based fiscal … P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire districts, as well as 44 … City) and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026