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DiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… to 23.5 percent of payroll. "We’ve had strong recent investment returns that have helped keep rates stable," … allows our public workforce to retire with security." The investment rate of return was 11.48 percent as of March 31, …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19Town of Oneonta – Town Clerk (2021M-59)
… report - pdf ] Audit Objective Determine whether the Town of Oneonta (Town) Clerk properly recorded, deposited and … bank reconciliations. Prepare accountability analyses. As of October 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations Deposit all collections within …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Hamilton Central School District – Procurement (2020M-168)
… School District (District) officials sought competition for the purchase of goods and services not subject to … District officials did not always seek competition for the purchase of goods and services not subject to … procurement policy. Officials did not: Seek competition for the services procured from five professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. … School billed tuition totaling $12,600 for three students to the incorrect district of residence and underbilled four … our findings and recommendations and indicated they plan to take corrective action. Appendix B includes our comment on …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… discusses how to process adjustments to an employee’s taxable income for prior tax years in order to comply with … Units may need to make adjustments to an employee’s taxable wages for prior tax years. This may occur if a … process an expense report with the correct expense type or taxable value, resulting in an inaccurate calculation or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsInstructions for Counties
Instructions for Counties
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/instructions.pdfAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfTompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… accounts. Provide adequate IT security awareness training for all employees and contractors. Periodically update the IT … records. Key Recommendations Establish written procedures for adding, modifying, and disabling network user accounts; …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andTown of Mooers - Highway Asset Accountability (2020M-35)
… did not adequately monitor fuel use, which resulted in 9,216 gallons of unrecorded fuel used at the highway …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Child Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… New York’s child care sector continues to face lingering challenges … of Labor (DOL) indicate county-level costs of infant center-based care can range from 10.2% to as high as 36.6% of … permanent fund investing in the recruitment, retention and development of the workforce, especially in nonmetro areas …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsCongregate Meal Services for the Elderly
… DFTA did not perform any analysis to determine whether the costs submitted by sponsors were reasonable. For the fiscal … variations. Thirty-seven senior centers had per-meal costs between $3 and $6 while six had per-meal costs of over $15, with a high of $18.36 per meal. It is …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyCoordinated Plan for ERS Tier 6 Members – Coordinated Plan for ERS Tier 6 Members
https://www.osc.ny.gov/retirement/publications/1530Career Plan for ERS Tier 2 Members – Career Plan for ERS Tier 2 Members
https://www.osc.ny.gov/retirement/publications/1508Non-Contributory Plan for ERS Tier 2 Members – Non-Contributory Plan for ERS Tier 2 Members
https://www.osc.ny.gov/retirement/publications/1506Basic Plan for ERS Tier 2 Members – Basic Plan for ERS Tier 2 Members
https://www.osc.ny.gov/retirement/publications/1505Career Plan for ERS Tier 1 Members – Career Plan for ERS Tier 1 Members
https://www.osc.ny.gov/retirement/publications/1503Non-Contributory Plan for ERS Tier 1 Members – Non-Contributory Plan for ERS Tier 1 Members
https://www.osc.ny.gov/retirement/publications/1501Provisions for an Accidental Death Benefit – World Trade Center Presumption
Information about laws that may apply to those who participated in World Trade Center rescue recovery or cleanup efforts
https://www.osc.ny.gov/retirement/publications/world-trade-center/provisions-accidental-death-benefitCredit for Previous or Military Service – Police and Fire Plan
… You may be able to obtain credit for your previous public employment or military service. It is very important that you claim all the …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-serviceCredit for Previous or Military Service – En-Con Police Officers Plan
… documenting your previous service may be lost or destroyed with the passage of time. Please note that certain types of … write to our Member & Employer Services Bureau. … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-service