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Retirement System Membership – New Career Plan
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS), …
https://www.osc.ny.gov/retirement/publications/1515/retirement-system-membershipRetirement System Membership – Non-Contributory Plan with Guaranteed Benefits
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must …
https://www.osc.ny.gov/retirement/publications/1513/retirement-system-membershipAdditional Resources – Information Technology Governance
… Office of the State Comptroller https://www.osc.ny.gov/ United States Cybersecurity and Infrastructure Security Agency …
https://www.osc.ny.gov/local-government/publications/it-governance/additional-resourcesIT Security: Key 12 Areas of Concern – Information Technology Governance
… #7 – Access Controls Area #8 – Online Banking Area #9 – Wireless Network Area #10 – Firewalls and Intrusion Detection …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-key-12-areas-concernNew York State Accounting System User Procedures Manual
… DOCS-TRAINING ACADEMY 10163 DEPT OF CORR-MEDICAL BILL PAY UNIT 10164 CENTRAL OFFICE FACILITIES PLANNING/CAP 10166 …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualJoin Our Investment Team
… and continuous learning environment The Office of the New York State Comptroller is an Affirmative Action/Equal …
https://www.osc.ny.gov/common-retirement-fund/employmentVillage of Voorheesville - Water and Sewer Charges (2019M-118)
… charges. Deposited water and sewer collections intact and in a timely manner. Enforced unpaid bills and correctly …
https://www.osc.ny.gov/local-government/audits/village/2019/08/23/village-voorheesville-water-and-sewer-charges-2019m-118Opinion 88-23
… OF INTEREST -- Construction Contracts (village trustee an employee, officer and stockholder of construction company) -- … LAW, §5-524(2): A village trustee who is an officer, employee and stockholder of a construction corporation would … to less than 5% of the outstanding stock and (b) as employee and officer of the corporation, his or her duties do …
https://www.osc.ny.gov/legal-opinions/opinion-88-23IRS Pension Limitation – Police and Fire Plan
… pension plans, including the New York State and Local Retirement System, may use in calculating benefits. It …
https://www.osc.ny.gov/retirement/publications/1512/irs-pension-limitationIRS Pension Limitation – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, … It affects members who first join on or after April 1, 1996, and currently excludes earnings over $250,000 (effective April 1, 2012) in the State’s fiscal year (April 1st – March 31st). …
https://www.osc.ny.gov/retirement/publications/1511/irs-pension-limitationBallston Spa Central School District - Separation Payments (2018M-132)
… officials correctly paid separation payments. We reviewed all the separation payments totaling $731,287 for the 36 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/ballston-spa-central-school-district-separation-payments-2018m-132IRS Pension Limitation – Career Plan
… pension plans, including the New York State and Local Retirement System, may use in calculating benefits. It …
https://www.osc.ny.gov/retirement/publications/1642/irs-pension-limitationIRS Pension Limitation – New Career Plan
… pension plans, including the New York State and Local Retirement System, may use in calculating benefits. It …
https://www.osc.ny.gov/retirement/publications/1515/irs-pension-limitationIRS Pension Limitation – Non-Contributory Plan with Guaranteed Benefits
… pension plans, including the New York State and Local Retirement System, may use in calculating benefits. It …
https://www.osc.ny.gov/retirement/publications/1513/irs-pension-limitationFull- and Part-Time Service Credit – Special 20- and 25-Year Plans
… work continuously on a full-time basis, we calculate your retirement service credit by subtracting your beginning date of …
https://www.osc.ny.gov/retirement/publications/1517/full-and-part-time-service-creditDiscontinuing Required Contributions – Enhanced Reporting
… Tier 3 and 4 Members: The 3 percent salary contributions for Tier 3 and 4 members stopped when they reached ten years … first. (Note: Tier 3 and 4 ended more than ten years ago, so Tier 3 and 4 members are now past their cessation dates.) …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/discontinuing-required-contributionsElsmere Fire District – Capital Project (2022M-48)
… $35,365. There were no recommendations as a result of this audit. … Determine whether Elsmere Fire District …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/08/05/elsmere-fire-district-capital-project-2022m-48Opinion 94-5
… certain instances, such articles could also contravene the general principle that public moneys may not be expended to … bill which would have authorized the publication, at town expense, of a bulletin relating to official acts, programs … application that it could easily give rise to abuse at the expense of town taxpayers" (1980 Veto Message No. 93). The …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Harrison Central School District - Financial Condition (2018M-260)
… reasonably estimate certain general fund appropriations in the annual budget in each of the past five years (2013-14 through 2017-18). Key … Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260Data Sources – 2023 Financial Condition Report
… NYS Division of Criminal Justice Services NYS Division of the Budget NYS Education Department NYS Higher Education Services Corporation Office of the New York State Comptroller Public Authorities Reporting … of New York U.S. Commerce Department – Bureau of the Census and Bureau of Economic Analysis U.S. Department of …
https://www.osc.ny.gov/reports/finance/2023-fcr/data-sources