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IRS Pension Limitation – En-Con Police Officers Plan
… amount is set by federal law and is periodically adjusted for inflation. … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b …
https://www.osc.ny.gov/retirement/publications/1822/irs-pension-limitationIRS Pension Limitation – Basic Plan with Increased-Take-Home-Pay (ITHP)
https://www.osc.ny.gov/retirement/publications/1511/irs-pension-limitationAccounts Payable Advisory No. 46
… of the State Comptroller (OSC) has updated the policies and procedures regarding a proper invoice. When an invoice … on a proper invoice, please refer to the NY Codes, Rules and Regulations ( 2 CRR-NY 18.1 NYCRR ). …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceCanajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… monthly reports to officials for eight of the 13 months in our audit period or prepare bank reconciliations to … established and 48 deposits totaling $16,655 were not made in a timely manner. Two hundred forty-eight disbursements … issue duplicate receipts and deposit collections in a timely manner. Make payments only after a proper audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesWithdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… leave public employment with at least five, but less than ten, years of credited service, you may choose to: End your … a Withdrawal Application (RS5014) . Once you have ten or more years of service credit, you cannot withdraw from …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipGeneral Resources
… Business Filings and Incorporation NYS Department of State States - Incorporation or Certification … Alabama (AL) Secretary of State Alaska (AK) – Department of Commerce Arizona (AZ) Corporation Commission … (DE)–Secretary of State District of Columbia (DC) - Dept. of Consumer and Regulatory Affairs (need login) Florida …
https://www.osc.ny.gov/state-vendors/vendrep/general-resourcesWillsboro Fire Department – Financial Operations (2014M-206)
… Purpose of Audit The purpose of our audit was to evaluate internal … Background The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department provides … all bills prior to payment or document approval in the minutes. Instead, Department officials stated that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Comptroller DiNapoli Statement on January State Cash Report
New Yorks revenue picture is increasingly challenged
https://www.osc.ny.gov/press/releases/2019/02/comptroller-dinapoli-statement-january-state-cash-reportCampbell-Savona Central School District – Student State Aid (2024M-79)
… Audit Objective Determine whether Campbell-Savona Central School District (District) officials properly claimed New … Determine whether CampbellSavona Central School District District officials properly claimed New York …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Ellenville 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 of our test. Established written procedures for granting, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18State Agencies Bulletin No. 1263
… positions that are associated with a cost center that is scheduled to lapse on 9/16/2013 or 09/30/2013. A link will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1263-sfs-cost-centers-payserv-09162013-09302013-lapse-datesExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… purposes. Officials said they purchased 300 $100 gift cards totaling $30,975 for students for achieving certain grades on State exams but the cards were given to 19 teachers and support staff based on … in December 2024 for the alleged theft of $1,100 in gift cards. On July 2, 2025, the former Operations Manager pleaded …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollAdditional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan
… has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. … a year after separating from service. The additional credit is determined by dividing the total unused, unpaid … members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit is …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. … a year after separating from service. The additional credit is determined by dividing the total unused, unpaid … members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit is …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… to offer this optional benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. … a year after separating from service. The additional credit is determined by dividing the total unused, unpaid … members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit is …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jCopenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… cash receipts records are maintained and deposits are made in a timely manner. Department officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesFort Plain Central School District - Claims Audit Process (2018M-50)
… controls over claims processing, we performed limited testing to determine if these procedures were being followed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50About Statement No. 67 – Governmental Accounting Standards Board
… Governmental Accounting Standards Board (GASB) Statement No. 67, Financial Reporting for Pension Plans : Establishes … and required supplementary information disclosures. Has no impact on NYSLRS’ Statement of Plan Net Position or … in Plan Net Position. For more information on Statement No. 67, visit the GASB website . Rev. 9/25 …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67DiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… P. DiNapoli announced today his office stopped $25 million in questionable or fraudulent personal income tax refunds from being paid so far in 2016. DiNapoli’s office paid out 4.5 million state refunds … refunds totaling $134 million are expected to be paid in the coming days. The average state tax refund from the …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsLewiston-Porter Central School District – IT Asset Management (S9-22-14)
… lewistonporter audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14