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IRS Pension Limitation – Article 14 Benefits
… Revenue Code limits the amount of salary that qualified pension plans, including the New York State and Local … System, may use in calculating benefits. Section 401(a)(17) affects members who join on or after April 1, 1996, … … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/irs-pension-limitationCreditable Service – Regional State Park Police Plan
… special plan includes all service performed as a regional state park police officer. Certain military service or … information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1867/creditable-serviceIRS Pension Limitation – Police and Fire Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including the New …
https://www.osc.ny.gov/retirement/publications/1512/irs-pension-limitationBallston Spa Central School District - Separation Payments (2018M-132)
… payments were calculated correctly and supported by employee contracts. Noteworthy Achievements District …
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
… that qualified pension plans, including the New York State and Local Retirement System, may use in calculating … earnings over $250,000 (effective April 1, 2012) in the State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1642/irs-pension-limitationIRS Pension Limitation – Regional State Park Police Plan
… The Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including the New York State and Local … Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1867/irs-pension-limitationIRS Pension Limitation – New Career Plan
… that qualified pension plans, including the New York State and Local Retirement System, may use in calculating … earnings over $250,000 (effective April 1, 2012) in the State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1515/irs-pension-limitationIRS Pension Limitation – Non-Contributory Plan with Guaranteed Benefits
… that qualified pension plans, including the New York State and Local Retirement System, may use in calculating … earnings over $250,000 (effective April 1, 2012) in the State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1513/irs-pension-limitationElsmere 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-48Harrison Central School District - Financial Condition (2018M-260)
… Adopt annual budgets that contain reasonable estimates for appropriations based on historical and/or other known …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… complete report - pdf] Audit Objective Determine whether Company officials ensured that financial activity was … paid bills without prior review and approval from the Company. The Directors did not submit an annual report on … at fundraising events, and ensure members responsible for running fundraising activities create financial reports. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesNew York State Financial Reporting
… Supplementary Information This annual report includes New York State's basic financial statements prepared in … Comprehensive Financial Report This annual report presents New York State’s financial statements prepared in accordance …
https://www.osc.ny.gov/reports/financeGet Help - Businesses and Governments
… Email: [email protected] Mail: Office of the State Comptroller 110 State Street Albany, NY 12236 Local governments and Public …
https://www.osc.ny.gov/online-services/get-help-businesses-and-governmentsWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… recorded, had adequate supporting documentation and were for Association purposes. Key Findings The Board did not … recorded, had adequate supporting documentation and were for Association purposes. As a result, the Association had a significant risk that disbursements could be made for non-Association purposes. We found that: 138 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashOakfield-Alabama Central School District – Procurement (2024M-103)
… District (District) officials complied with New York State General Municipal Law (GML) and District policy when … School District District officials complied with New York State General Municipal Law GML and District policy when …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… make sure the companies we invest in are prepared for the future, so they can be profitable and successful in the … staff for their work and leadership on this issue. We look forward to commenting further in the coming weeks." … New …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalOptional Retirement Plan for County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-p and 603(l))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1832 (Rev. 6/12) © 2012, New York …
https://www.osc.ny.gov/retirement/publications/optional-retirement-plan-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officersXVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… can be viewed in Report Manager or through the Process Monitor > Details > View Log/Trace. Agencies must immediately update any position pool within PayServ which contains a Chartfield …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsAccounts Payable Advisory No. 65
… be necessary to override the calculated Schedule Due Date in special circumstances such as lapsing, fiscal year-end, … on Adjusting the System Calculated Schedule Due Date in Guide to Financial Operations (GFO) Chapter XII, Section …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/65-accounts-payable-advisory-no-65Copiague Union Free School District - Information Technology (2023M-150)
… at a greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150