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Limitations – Special 20- and 25-Year Plans
… may be limited based on your tier. Earnings above the limit will not be included in your pension calculation. For examples of how the limit is calculated, visit our Final Average Earnings page . Tiers 2, 3 (Article 11) and 5 If the earnings in any 12-month period in your FAE exceed the …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitationsSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… report - pdf] Audit Objective Determine if the Board of Fire Commissioners (Board) ensured that fund balance was … and leave benefits were authorized. Key Findings As of December 31, 2016, the South Farmingdale Fire District’s … fund balance totaled more than $1.3 million, or 83 percent of 2017 budgeted appropriations. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… on the inventory records, making them more susceptible to theft without detection. In addition, capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryDiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… two public jobs and agreed to pay $4,303 in restitution for dodging her personal town and county tax payments over … “I thank District Attorney Rain and Sheriff Kevin Wells for their partnership on this case.” As part of her plea … and serve five years probation. Her sentencing is set for October 26. DiNapoli’s audits and investigations have led …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsRichfield Springs Central School District – Financial Condition (2014M-83)
… Purpose of Audit The purpose of our audit was to examine the … School District resides in two towns in Herkimer County and four towns in Otsego County. The District, which is … the availability of fund balance to finance operations and seek alternative financing sources where available. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Agency Financial Reporting Package
… the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the Statewide … . AFRP Reporting Application Existing Users Log in to Online Services to get started. If you forgot your … to recover your credentials. New Users To request an account be created, contact OSC BFR at (518) 474-3277or …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageStamford Central School District – Fund Balance Management (2022M-199)
… of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with … and the District levied more taxes than needed to fund operations. The Board overestimated appropriations from …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199State Agencies Bulletin No. 1206
… Affected Employees Control-D users Effective Date(s) The Control-D upgrade will be completed between 6:00 a.m. and … is performing an upgrade to Control-D version 3.7.01.100.The upgrade includes the following enhancements and corrects … List A new option has been added to show the Total Number of Reports Retrieved in the Reports List Supports browsers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1206-control-d-upgradeMillbrook Central School District – Claims Processing (2015M-48)
… Purpose of Audit The purpose of our audit was to examine the … million. Key Findings The claims auditor did not report to the Board and did not provide reports detailing claims …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Hancock Central School District – School Lunch Operations (2015M-176)
… Purpose of Audit The purpose of our audit was to determine whether … located in the Towns of Hancock, Deposit and Tompkins in Delaware County. The District, which operates two cafeterias that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Loans – Divorce and Your Benefits
… A member is not prohibited from taking a loan from NYSLRS , unless the DRO on file specifically … member has an outstanding loan balance at retirement, the pension will be reduced for each loan, taking into … Unless the DRO provides the ex-spouse with a share of the pension calculated without reference to any outstanding …
https://www.osc.ny.gov/retirement/members/divorce/loansOperational Advisory No. 36
… should be used when shipping any type of package using any carrier. Account 55203, Postage, now appears in the Supplies …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesSouth Buffalo Charter School – Employee Compensation (2018M-1)
… Purpose of Audit The purpose of our audit was to determine whether employee compensation was accurate, supported and properly authorized for the period July 1, 2015 through … bargaining agreement (CBA) or written employment contracts and not supported by written documentation. The former …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1West Webster Fire District – Financial Management (2023M-23)
… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Cairo-Durham Central School District – Information Technology (2017M-246)
… accessed websites unrelated to business activities, and web filters were not adequate. Key Recommendations Update the … training, monitor Internet usage and configure the web filtering software to block access to sites that violate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Retirement System Membership – En-Con Police Officers Plan
… Police officers and paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members … Special Plan Coverage If you become employed as a police officer in the New York State Department of …
https://www.osc.ny.gov/retirement/publications/1822/retirement-system-membershipTraining
… Procedures: Returns/Deletes/Reversals Presentation Fall Conference Visit the Office of Operations Training Resources … solutions for all Payroll training provided at the Fall Conference. …
https://www.osc.ny.gov/state-agencies/payroll/trainingGreen Island Union Free School District - Separation Payments (2019M-55)
… Key Findings The former Business Manager’s separation payment was inadequately supported, and he was overpaid by … The District paid the former Business Manager’s separation payment totaling $84,063 over a period of time, including …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Tonawanda City School District – Financial Management (2016M-370)
… Background The Tonawanda City School District is located in Erie County. The District, which operates five schools … that realistically reflect the District’s operating needs and use surplus funds as a financing source for funding …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Free Public Library is a school district library located in Suffolk County and is governed by the Board of Trustees … balance and develop a plan to use unexpended surplus funds in a manner that benefits the Library’s taxpayers. Establish …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378