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Constitutional Debt Limit
… debt exclusion For city school districts (other than the Big 5 districts) The debt limit is a percentage of the …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitState Agencies Bulletin No. 2183
… agencies that the pensionable overtime earnings limit for Tier 5 ERS members for calendar year 2024 is $22,688.85. Affected Employees: … limit of $15,000 effective January 1, 2010. This amount increases each calendar year thereafter by three percent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2183-tier-5-pensionable-overtime-earnings-limit-calendar-year-2024-employeesState Agencies Bulletin No. 2294
… agencies that the pensionable overtime earnings limit for Tier 5 ERS members for calendar year 2025 is $23,369.51. Affected Employees: … limit of $15,000 effective January 1, 2010. This amount increases each calendar year thereafter by three percent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2294-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2025Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… taking additional steps to increase physical accessibility for the 131 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32Tier Status – Police and Fire Plan
… System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July … March 31, 2012 Tier 6 April 1, 2012 or after *PFRS members who joined July 1, 2009 through January 8, 2010 and did not … depending on their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire …
https://www.osc.ny.gov/retirement/publications/1512/tier-statusTier Status – Regional State Park Police Plan
… System. … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a …
https://www.osc.ny.gov/retirement/publications/1867/tier-statusTier Status – Non-Contributory Plan with Guaranteed Benefits
… to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July … on their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1513/tier-statusTier Status – Basic Plan with Increased-Take-Home-Pay (ITHP)
… … Basic Plan with Increased TakeHome Pay information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1511/tier-statusTier Status – Career Plan
… System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July … March 31, 2012 Tier 6 April 1, 2012 or after *PFRS members who joined July 1, 2009 through January 8, 2010 and did not … depending on their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire …
https://www.osc.ny.gov/retirement/publications/1642/tier-statusVillage of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… review internal controls over selected Village operations for the period of June 1, 2011 through December 31, 2012. … Board of Trustees. Its general fund expenditures for the 2011-12 fiscal year were $35.9 million. Key Findings … Board nor the Library Board audits or approves claims for payment. Checks are signed with facsimile signatures of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mTown of Holland - Real Property Tax Exemptions (2018M-232)
… and senior citizen exemptions totaling $2.5 million, on properties with a total assessed value of $16.4 million. … agricultural woodland exemptions totaling $91,000 on 269 acres. Key Recommendations Ensure all applicants …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232State Agencies Bulletin No. 2302
… overtime earnings limit for Tier 6 ERS members for calendar year 2025 is $20,958.00. Affected Employees: Tier 6 members of ERS … Effective beginning Institution paychecks dated January 9, 2025 and Administration paychecks dated January 15, 2025. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2302-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2025Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… effectively monitored Town vehicles and fuel usage for loss, waste or misuse. Key Findings Town officials did … did not know if Town vehicles and fuel were only used for Town business. Officials did not: Maintain adequate and … vehicles including the justification or rationale for assigning them. Review fuel usage to monitor and identify …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… taking additional steps to increase physical accessibility for the 139 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… accounts. Key Recommendations Develop written procedures for granting, removing and modifying network user account …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Copiague Fire District– Mechanic Shop Operations (2021M-93)
… used at least $5,365 of District funds to purchase auto parts to repair vehicles not owned by the District or municipalities the Shop services. We also examined one parts invoice where 81 parts were purchased; however, for 72 parts totaling $3,208, …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93State Agencies Bulletin No. 1432
… Purpose To request verification of the agency address that will be … address is not correct, agencies must send an e-mail to the Tax and Compliance mailbox providing the correct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1432-verification-agency-return-address-employee-form-w-2s-wage-and-taxState Agencies Bulletin No. 1274
… Purpose To request verification of the agency address that will be … address is not correct, agencies must send an e-mail to the Tax and Compliance mailbox providing the correct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1274-verification-agency-return-address-employee-form-w-2-wage-and-taxManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfManagement's Responsibility for Internal Controls Presentation
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework, and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur
https://www.osc.ny.gov/files/local-government/academy/pdf/Managements-Responsibility-Internal-Contols-08-10-22.pdf