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IRS Pension Limitation – Non-Contributory Plan with Guaranteed Benefits
… 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). The …
https://www.osc.ny.gov/retirement/publications/1513/irs-pension-limitationIRS Pension Limitation – Career 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). The …
https://www.osc.ny.gov/retirement/publications/1642/irs-pension-limitationIRS Pension Limitation – New Career 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). The …
https://www.osc.ny.gov/retirement/publications/1515/irs-pension-limitationState Agencies Bulletin No. 1313
… after March 31, 2012. Effective with the first checks in April 2014, the legislation requires the employee … biweekly rate by 26. Part time percentages are excluded in the calculation of annual salary for the purpose of … choose the correct benefit plan when enrolling employees in the TIAA/CREF Retirement Plan. Accurate enrollment into …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1313-tier-6-tiaa-retirement-contribution-rate-changesDiNapoli Expands State Spending Transparency on OpenBookNewYork.com
… Thomas P. DiNapoli announced today that New Yorkers can now trace state spending back to the funding source or program on openbooknewyork.com , an easy-to-use search tool for the public to see how their tax dollars are … source or program on openbooknewyorkcom an easytouse search tool for the public to see how their tax dollars are …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-expands-state-spending-transparency-openbooknewyorkcomSUNY Bulletin No. SU-144
… Purpose To provide instructions for processing Discretionary Lump Sum … 21P , ANN , BIW , CAL , CYF and CYP Background Pursuant to the MOU Side Letter dated August 5, 1998 between UUP, GOER …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-144-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2007XVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… must be the published lapse date or earlier. P-Card Reconciliation Vouchers To ensure timely processing of … date, and if a lapsing appropriation is used, will fail budget check at that time. All reconciliation vouchers currently failing budget check must also be resolved by the published deadline …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesCUNY Bulletin No. CU-117
… Sergeants Campus Security Assistants Effective Date Check of 6/28/01 Background Eligibility criteria and amounts defined in Attachment APaid in employee's regular check Agency Actions Enter into the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-117-june-2001-uniform-allowance-paymentWalton Central School District - Fund Balance (2019M-209)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Medina Central School District - Capital Projects (2019M-163)
… pricing or obtain alternative proposals or quotations for Project purchases. The Board did not always approve … Solicit competition through bids when required, or request for proposals or quotes to provide assurance the District is …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Honeoye Central School District - Information Technology (2019M-9)
… officials did not provide IT security awareness training for employees. In addition, sensitive IT control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… acceptable Internet use policy on the District’s network. In addition to finding sensitive information technology (IT) … confidentially to officials, we found that: Six of 40 employees used District computers to access websites, … personal email, online gaming and social networking, in violation of the District’s AUP. Internet browsing …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Canaseraga Central …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Contributing Toward Your Retirement – Article 14 Benefits
… of your gross earnings toward your retirement benefits for 25 years or until retirement, whichever is earlier. If … employer, once you join the Retirement System, all salary and service earned in connection with all employment must be … are distributed to you. These contributions are reportable for federal income tax only when you withdraw or retire from …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementSomers Central School District – User Accounts and Software Updates (2021M-153)
… information technology (IT) contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mYork Central School District - School District Website (S9-19-35)
… report - pdf] Audit Objective Determine whether the York Central School District (District) used its resources to … they will take corrective action. … Determine whether the York Central School District District used its resources to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… or ensure that authorized disbursements were supported and for appropriate District purposes. As a result, District … District officials: Overpaid landowners totaling $174,950 for six grants resulting in an inappropriate use of local … unused cell phone accounts, sales tax and lease payments for a copier that had been replaced. Paid employees for …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Brocton Central School District – Financial Management (2023M-44)
… Adopt budgets that include reasonable estimates for appropriations and reserves that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Constitutional Tax Limits
… the authority of counties, as well as cities and villages, to impose property taxes. Statutes intended to enforce these constitutional provisions require the … review common reporting errors. They will also demonstrate how to complete the Constitutional Tax Limit form using OSC's …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsCheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… not properly audited and approved prior to payment. As a result, there was an increased risk that improper or … 22 claims totaling $173,591 were audited and approved for payment by the claims auditor even though identified … that they planned to initiate corrective action. Appendix B includes our comments on issues raised in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76