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IRS Pension Limitation – Forest Rangers Plan
… amount is set by federal law and is periodically adjusted for inflation. … Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c …
https://www.osc.ny.gov/retirement/publications/1864/irs-pension-limitationAccounts Payable Advisory No. 46
… Subject : Updated proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceEllenville Central School District – Network User Accounts (2022M-18)
… 550 network user accounts that were no longer needed. Of the 550 unneeded accounts, 462 were not used to log into the District’s IT system in at least six months from the date …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Campbell-Savona Central School District – Student State Aid (2024M-79)
… District officials did not properly claim a total of $65,953 in potential State aid for special education and homeless students, including $29,939 of potential aid the District will not receive because officials did not file claims within the filing timeframes. Specifically: $57,176 in estimated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Comptroller DiNapoli Statement on January State Cash Report
… "New York's revenue picture is increasingly challenged. The final January revenue numbers for the state released by my office today confirm the substantial … I announced earlier this month. In addition, the Division of the Budget's updated financial plan reduces projected tax …
https://www.osc.ny.gov/press/releases/2019/02/comptroller-dinapoli-statement-january-state-cash-reportAdditional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an … employment or within a year after separating from service. The additional credit is determined by dividing the total …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an … employment or within a year after separating from service. The additional credit is determined by dividing the total …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an … employment or within a year after separating from service. The additional credit is determined by dividing the total …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jFort Plain Central School District - Claims Audit Process (2018M-50)
… and in a timely manner. Noteworthy Achievements Due to the District’s well designed system of internal controls over claims processing, we performed … were being followed consistently. We reviewed 79 of the 4,439 claims totaling $122,475 and found that control …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 33 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Justice Court Fund: Advisories
… 2025 October [pdf] - Reporting liabilities under the Westchester County Photo Monitoring Program (Vehicle and … Monitoring Systems Demonstration Program (New York Laws of 2019, Chapter 145) September [pdf] - 2020 Legislative … (1), Cap Extension VTL 1809 (2) April [pdf] - Reporting to the Justice Court Fund Adjustments and Refunds ENCON Civil …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesAbout Statement No. 67 – Governmental Accounting Standards Board
… The Governmental Accounting Standards Board (GASB) Statement … reporting standards for public pension systems. Defines the way public pension plans calculate and report the Net … disclosures. Has no impact on NYSLRS’ Statement of Plan Net Position or Statement of Changes in Plan Net …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67Additional Benefit Information – Special 20- and 25-Year Plans
… The new Section 383-e and 383-f retirement plans do not affect the following: Borrowing against your contributions Final … please visit: Regional State Park Police Plan Department of Environmental Conservation Police Officers Plan Forest …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/additional-benefit-informationVII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables
… from customers to accounts receivable (AR) Items in SFS. The process for creating a Payment Worksheet starts with the agency entering the deposit and payment information in … Directly’ box. (See Section 2.A – Direct Journal Payment of this Chapter.) Once the ‘Regular Deposit’ step is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheetWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… points for individuals to gain unauthorized access to the District’s IT systems, and the lack of a comprehensive written IT contingency plan impairs the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationPembroke Central School District - Investment Program (2023M-130)
… program. From January 1, 2022 through April 30, 2023, the District earned investment earnings totaling over … at two financial institutions, which had an average of $13.4 million available for investing. Had officials … considered other legally permissible investment options, the District may have earned approximately $390,000, or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Real Property Tax Cap - Local Governments
… Guidance Guidelines for Implementation from NYS Department of Taxation and Finance [pdf] Frequently Asked Questions for … – Chapter 97 (Part A) [pdf] Summary [pdf] Overview of the State Comptroller’s Role Training on Property Tax Cap … On Demand This webinar provides a general overview of the Property Tax Cap for Local Governments. Presenters will …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsAccounts Payable Advisory No. 41
… from centralized contracts. This includes POs where the agency plans to use the procurement card as a payment method. The use of POs allows the State to collect, track and report useful …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… complete report - pdf] Audit Objective Determine whether the Board properly managed District finances by adopting realistic budgets. Key Findings The Board overestimated appropriations by an average of nearly $2.8 million annually from 2014-15 through 2016-17, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mRetiring Before Age 62 – Career Plan
… retire before age 62 will have their benefit reduced by the percentages shown below. The percentage of the benefit reduction is prorated based on your exact age …
https://www.osc.ny.gov/retirement/publications/1642/retiring-age-62