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Monthly Transaction Report - October 2023
The Common Retirement monthly transaction report for October 2023.
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/october-2023.pdfMonthly Transaction Report - September 2023
The Common Retirement monthly transaction report for September 2023.
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/september-2023.pdfNorthern Adirondack Central School District – Leave Accruals (2020M-50)
Determine whether the District accurately maintains employee leave records.
https://www.osc.ny.gov/files/local-government/audits/pdf/northern-adirondack-2020-50.pdfInternal Controls for Payroll Webinar Presentation
Print out the Internal Controls for Payroll Webinar Presentation.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-payroll-08-11-20.pdfEtna Volunteer Fire Department - Procurement (2019M-48)
Determine whether the Board established adequate controls over procurement.
https://www.osc.ny.gov/files/local-government/audits/pdf/etna-volunteer-48.pdfOrdinary Disability (Section 362) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefit would also include an annuity based on any annuity savings contributions you have made. The mandatory … contributions made by Tier 5 and 6 members are not annuity savings contributions, and Tier 5 and 6 members would not …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-disability-section-362Cost-of-Living Adjustment – En-Con Police Officers Plan
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never less than 1 percent or …
https://www.osc.ny.gov/retirement/publications/1822/cost-living-adjustmentSole Custody Reporting
… will be open for agencies to report reconciled bank account information needed for the State’s annual financial … complete and timely filing of required sole custody bank account information. For more information about Sole Custody … Custody Reporting Application Existing Users Log in to Online Services to get started. If you forgot your …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingVested Retirement Benefit – En-Con Police Officers Plan
… information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1822/vested-retirement-benefitWyoming County Industrial Development Agency – Project Management (2015M-62)
… requirements. WCIDA has not ensured that the Center Street Business Center project converting 28,000 square feet … Review with WCIDA legal counsel whether the Center Street Business Center project is a permissible IDA project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectVested Retirement Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility You are eligible for a vested retirement benefit if you leave public … your last public employment determine the vested benefit. For an explanation of your benefit, please refer to the … section . The vested retirement benefit is payable for your lifetime. You may elect one of several payment …
https://www.osc.ny.gov/retirement/publications/1511/vested-retirement-benefitGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… procedures and policies that are used as criteria in the project evaluation processes. The job report form used to … and formally adopt all policies and procedures critical to project evaluation, and define applicable criteria to ensure … Genesee County Industrial Development Agency Project Approval and Monitoring 2014M66 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… The Steuben County Soil and Water Conservation District is one of 58 such Districts in New York State. These Districts … There was a lack of segregation between those who use the credit cards and those who oversee compliance with the District’s credit card policy, and we identified questionable credit card …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashOpinion 2005-1
… service provider) CONSTITUTIONAL LAW -- Gifts and Loans (collection of unpaid ambulance fees) GENERAL MUNICIPAL LAW … the town, by rules and regulations, may provide for the collection of such fees by the entity providing services … to the town, whether the town is obligated to pursue the collection of unpaid fees from users who fail to pay for …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Full- and Part-Time Service Credit – En-Con Police Officers Plan
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer and work … your beginning date of employment from the date you actually leave paid employment. Part-Time Employment … wage × 2,000) Employers report days worked and salary to us. …
https://www.osc.ny.gov/retirement/publications/1822/full-and-part-time-service-creditTruxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… $2.14 million, officials overbilled school districts of residence (resident districts) $84,689 for State aid … maintain necessary documentation to support calculations of the amounts billed or ensure billings were accurate and did …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Long Island Workforce Housing Act (2015-MR-4)
… government authorization to exceed existing residential density maximum levels. Developers can build the affordable … policies to require all developments that exceed zoning density to be compliant with the Act. Ensure that fees paid …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Multiple Dwelling Property Inspections (2018-MS-1)
… Multiple Dwelling Property Inspections 2018MS1 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Access Controls and Vulnerability Management (2025-S-3)
To determine whether CDTA’s access controls and vulnerability management over critical systems are sufficient to minimize the various risks associated with unauthorized access to systems and data. The audit covered the period from January 2024 through November 2025.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga2026-25s3.pdfBecoming Eligible for a Benefit – En-Con Police Officers Plan
… served 25 years as an En-Con police officer. Once you have accrued five years of credited service, you will be … benefit at age 63. The amount of your vested benefit is based on your service, age at retirement and the salary you earned when you were an active member. Vesting is automatic — you do not have to fill out any paperwork or …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefit