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Receiving Your Benefit and Filing Your Option Election – Basic Plan with Increased-Take-Home-Pay (ITHP)
… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which … may elect to receive a smaller monthly benefit to provide for a possible payment to a designated beneficiary after your …
https://www.osc.ny.gov/retirement/publications/1511/receiving-your-benefit-and-filing-your-option-electionVillage of Alden – Ambulance Service Billing and Collection (2016M-321)
… of services rendered, billed and collected and how uncollected accounts are to be handled. Consider …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321DiNapoli Audit Finds Gaps in NYC School Safety Planning
… Planning requirements for shootings and emergency situations in New York City’s … found plans with incorrect or outdated contact information for key personnel, unarmed door alarms and radios that were … a time of school shootings by requiring districts to plan for the unthinkable,” DiNapoli said. “While it’s clear the …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningVillage of Port Chester – Payroll (2017M-115)
… our audit was to evaluate the accuracy of payroll payments for the period June 1, 2015 through January 26, 2017. … seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $38.6 … Key Findings The Village paid approximately $2.2 million for overtime wages to police department personnel. There are …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Henry Johnson Charter School – Financial Operations (2014M-214)
… was to evaluate the School’s compact contract with a not-for-profit Foundation for the period July 1, 2012 through April 30, 2014. … during the 2013-14 fiscal year. Budgeted appropriations for 2013-14 were approximately $5.7 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Bath Central School District – Reserves (2016M-401)
… was to evaluate the District’s reservation of fund balance for the period July 1, 2012 through September 30, 2016. … a seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $35.9 … determine if the amounts reserved and the cash restricted for reserves is properly accounted for, necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Constitutional Tax Limits
… State Constitution places a legal limit on the authority of counties, as well as cities and villages, to impose … local assistance payments if taxes are levied in excess of a municipality’s tax limit. File Constitutional Tax Limit … - On Demand Webinar This webinar will provide an overview of the Constitutional Tax Limit. Presenters will explain …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsTuckahoe Union Free School District – Overtime (2023M-53)
… Adopt written policies and procedures that address how and when overtime may be incurred, and the documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Guide to Domestic Relations Orders – Divorce and Your Benefits
… NYSLRS pensions are considered marital property and may be divided when a marriage ends Guide to Domestic …
https://www.osc.ny.gov/retirement/members/divorce/guide-domestic-relations-ordersSupplemental Payments to Executive Employees
… and focused on payments to senior management employees for their performance during calendar years 2012 through … area. Guidance regarding performance incentive programs for public authorities has been developed through the … certain performance criteria. WCHCC reports various salary and compensation data through the Public Authorities …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesImproper Payments to a Dentist (Follow-Up)
… which was issued on July 15, 2013, determined that, for the period June 1, 2009 through September 30, 2012, … Dr. Prosper Bonsi, DMD. The payments included claims for behavior management services for patients who were not eligible for behavior management …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followEqual Access to Justice Reporting
… / S.5899 (Bonacic) – Properly shifts the responsibility for creating an annual report pursuant to the New York State … Memo Bill Text Status … Properly shifts the responsibility for creating an annual report pursuant to the New York State …
https://www.osc.ny.gov/legislation/equal-access-justice-reportingEfforts to Collect Delinquent Taxes
… Objective To determine if the Department of Taxation and Finance (Department) is making adequate efforts, in … unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers. The audit covered the period from …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesIX.9.B Transfers to Other Funds – IX. Federal Grants
… reporting requirements, statutory transfers from federal funds will be recorded in the federal grant fund as an … reporting requirements statutory transfers from federal funds will be recorded in the federal grant fund as an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9b-transfers-other-fundsVillage of East Rockaway – Justice Court Operations (2017M-206)
… recorded, deposited and disbursed in a timely manner for the period June 1, 2015 through May 31, 2017. Background … cash exceeds known liabilities. Maintain a record of bail for each account and review existing bail records to … Review cash receipt documentation included with deposits for completeness and accuracy. … Village of East Rockaway …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… be assured that these assets are adequately accounted for and would be detected if lost, stolen, misused or if they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentReal Property Tax Cap and Tax Cap Compliance
… Governments Information for School Districts Inflation and Allowable Levy Growth Factors [pdf] Tax Cap Compliance … overview of the Property Tax Cap for Local Governments and School Districts. Presenters will discuss the Property … Tax Cap legislation, highlight common reporting errors and review reporting requirements. They will also demonstrate …
https://www.osc.ny.gov/local-government/property-tax-capState Agencies Bulletin No. 287
… Purpose To provide instructions for reporting the taxable value of State provided vehicles … ALV of a car is determined as follows: Determine the fair market value of the car as of the first day on which it was … value of the car as determined in step (a) above. Fixed Rate Per Mile - This method may be used by all employees as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001Action Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… Services (DHSES), which is the primary agency responsible for overseeing the state’s transition to NG911, is years … and multiple state and local government agencies. For counties throughout the state to successfully begin the … operability is dependent on counties’ readiness for NG911. Twenty-two of the 36 counties (61%) that responded …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911State Agencies Bulletin No. 278
… to Earnings programs that use the overtime calculation (Salary plus additional pay factors X .00075). Fields …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/278-tracking-expenditures-related-overtime-worked-due-events-september-11