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Overview – Enhanced Reporting
… forward employee contributions, loan payments and payments for service credit purchases (SCP). In addition, when you … the seventh day of the month following the report period. For example, the December report must be submitted to us by … charges on members’ contributions, loans and payments for service credit purchases. Rev. 2/23 … Enhanced …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewGermantown Central School District – Payroll (2023M-3)
… pdf] Audit Objective Determine whether Germantown Central School District (District) officials accurately paid employees and the compensation was supported and authorized by the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3William Floyd Union Free School District – Payroll (2016M-165)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $222.9 million. Key … rates or annual salaries entered by the Payroll Manager for accuracy or compares the payroll registers with payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165East Ramapo Central School District – Financial Condition (2013M-141)
… the budget note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… oversight over the funding received by STE for the period January 1, 2016 through February 10, 2017. Background … East Regional Planning Development Board was created in 1975 by an inter-municipal agreement between eight counties. …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including $47,673 in overpayments to the Interim Superintendent. The Interim …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Orange County Probation Department – Restitution Payments (S9-20-1)
… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… Of 19 professional service providers paid $769,931 in 2019, officials did not seek competition or provide … action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether Brighton Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133New Lebanon Central School District - School District Website (S9-19-37)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Evergreen Charter School – Credit Card Purchases (2024M-143)
… purchases were properly approved, adequately supported and for School purposes. Key Findings Credit card purchases … approved and/or adequately supported to show they were for a proper School purpose. When credit card charges are not … not develop and adopt a credit card policy or procedures for monitoring and using the School’s 13 credit cards that …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143IRS Pension Limitation – Article 14 Benefits
… amount is set by federal law and is periodically adjusted for inflation. … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/irs-pension-limitationItalian Heritage Month Reception
… members of the Italian-American community. In addition to this year's honorees, we will be joined by Joseph Sciame, … of the event is available below. Select the play icon to get started. Follow us on Instagram , Facebook and Twitter … NYSUT About Italian Heritage Month New York State is home to over 3 million Italian Americans, with New York City being …
https://www.osc.ny.gov/events/italian-heritage-month-receptionMTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… incurred by Metropolitan Transportation Authority (MTA) Headquarters and MTA Capital Construction for travel and … 2011 through February 2014. Background The MTA is a public benefit corporation providing transportation services in and … $9,326 could have been saved if the federal lodging rate limits were applied. Certain travel transactions lacked …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesControls Over Transportation Services and Transportation-Related Expenses
… Our audit objective was to determine whether the Office for People With Developmental Disabilities (OPWDD) has … OPWDD transportation expenses (outside New York City) for the period April 1, 2016 through March 31, 2019 and … March 13, 2020. About the Program OPWDD is responsible for coordinating services for nearly 140,000 New Yorkers with …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesRotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mRoxbury Central School District - Health Insurance Buyouts (2019M-89)
… - pdf] Audit Objective Determine whether District payments for health insurance buyouts were cost-effective, supported … response letter. … Determine whether District payments for health insurance buyouts were costeffective supported by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Contract Advisory No. 25
… currently being used to accept Grant Procurement Records and Contract Reporter Exemption Requests (CRERs). As of … the procurement record decisions in the system Track the status of requests, in real-time, once submitted to BOC for … requests more information or when the review is complete Search for and review prior records submitted by your agency …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssState Agencies Bulletin No. 1702
… overtime earnings limit for Tier 6 New York City Employee Retirement System (7U), New York City Teachers Retirement System (7S), … calendar year (January 1st to December 31st) for Tier 6 pension fund administration. Effective Dates Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1702-2019-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsIRS Pension Limitation – Regional State Park Police Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on … excludes earnings over $250,000 (effective April 1, 2012) in the State’s fiscal year (April 1st – March 31st). This …
https://www.osc.ny.gov/retirement/publications/1867/irs-pension-limitationIRS Pension Limitation – Police and Fire Plan
… amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1512/irs-pension-limitation