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Plymouth Volunteer Fire Department – Missing Funds (2014M-50)
… District provides the Department with equipment and a fire house and funds the Department’s fire protection service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Accidental Disability – Special 20- and 25-Year Plans
… (physically or mentally) and unable to perform your job as the natural and proximate result of an on-the-job … annuity savings contributions, and Tier 5 and 6 members do not receive annuities based on those contributions. You … must be submitted while you are in service or within two years of your discontinuance from service. The law …
https://www.osc.ny.gov/retirement/publications/1517/accidental-disabilityPlymouth Fire District – Controls Over Financial Activity (2014M-211)
… distinct and separate from the Town of Plymouth, located in Chenango County. The District is governed by a five-member … Board does not review bank statements or reconciliations on a monthly basis and does not compare canceled check images …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Humphrey Fire District – Financial Controls (2014M-37)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial operations for the period of January 1, 2013 through January 14, 2014. Background The … and separate from the Town of Humphrey, and is located in Cattaraugus County. It is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Unified Court System Bulletin No. UCS-300
… Unified Court System Bulletin No UCS300 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-300-new-york-state-supreme-courts-officers-association-union-duesEnding Your Membership – Article 14 Benefits
… employment means paid service as an officer or employee of an employer that participates in the New York State and Local Retirement System; Have less than ten years of service credit, leave public employment for at least 15 …
https://www.osc.ny.gov/retirement/publications/1644/ending-your-membershipState Agencies Bulletin No. 1279
… To provide agencies with instructions for processing taxable educational assistance benefits for 2013. Affected … under an educational assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be reported … program. Benefits paid by a nonqualified program are fully taxable. Most State of New York programs are qualified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1279-educational-assistance-benefitsState Agencies Bulletin No. 1105
… To provide agencies with instructions for processing taxable educational assistance benefits for 2011. Affected … under an educational assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be reported … program. Benefits paid by a nonqualified program are fully taxable. Most State of New York programs are qualified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1105-educational-assistance-benefitsElba Fire Department – Controls Over Financial Activities (2014M-286)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over … Elba Fire Department is a volunteer organization located in the Village of Elba, Genesee County. The Department, which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mOverview – When Employees Retire
… specific time period. Retirement applications and related documents are considered filed when they are submitted … that they must submit their retirement application and other retirement-related documents directly to NYSLRS . Note: … a disability application on behalf of your employee , but other applications or documents must be filed by the …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/overviewState Agencies Bulletin No. 1699
… Affected Employees Employees who are Tier 5 members of ERS Plan Type 7Y and TRS Plan Type 7X Background In accordance with Chapter 504 of the Laws of 2009, Legislation established an annual, pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1699-tier-5-pensionable-overtime-earnings-limit-calendar-year-2019-employeesAlternative and Out-of-Service Death Benefits – Regional State Park Police Plan
… Alternative Death Benefit If you die while in service, after becoming eligible to retire, an alternative …
https://www.osc.ny.gov/retirement/publications/1867/alternative-and-out-service-death-benefitsPainted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… 1, 2015 through July 27, 2016. Background The Painted Post Fire Department provides fire protection services for the Villages of Painted Post and Riverside in Steuben County. The Department is … Painted Post Fire Department Cash Receipts and Disbursements 2016M312 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsElmira Heights Central School District - Nonresident Tuition (2019M-120)
… they did not timely bill for nonresident students placed in the District. Key Recommendation Implement procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Operational Advisory No. 9
… Subject : Current Year Escheatment Guidance : Guidance: State checks issued in calendar year 2023 will be escheated according to the following … Current Year Escheatment …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentState Agencies Bulletin No. 1884
… System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for calendar year 2021 is $20,763.51. Affected … Employees who are Tier 5 members of ERS Plan Type 7Y and TRS Plan Type 7X are affected. Background In accordance with … earnings limit for 2021 of $20,763.51 for Tier 5 ERS and TRS members. Questions Questions regarding this bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesYorkshire-Pioneer Central School District – Financial Management (2020M-42)
… District officials overestimated appropriations by a total of approximately $11.6 million from 2016-17 through 2018-19 and annually appropriated an average of $3.3 million of fund balance that was not used to finance … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… File the AUD with OSC within 60 days after the close of the fiscal year or 120 days after the close of the fiscal year if an extension is granted. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12State Agencies Bulletin No. 560
… computing overtime compensation. An employee working a 40-hour week is credited with 4 hours; an employee working a 37½ hour week is credited with … provision, employees must have completed their normal shift and left the work site when recalled to work. Recall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/560-review-and-update-recall-overtime-pay-eligible-employees-classified-andAvailable Options – Article 14 Benefits
… Article 14 information for PFRS Tier 3 members Covers pension …
https://www.osc.ny.gov/retirement/publications/1644/available-options