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IRS Pension Limitation – En-Con Police Officers Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including the New York State and Local Retirement System, may use in …
https://www.osc.ny.gov/retirement/publications/1822/irs-pension-limitationIRS Pension Limitation – Forest Rangers Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including the New York State and Local Retirement System, may use in …
https://www.osc.ny.gov/retirement/publications/1864/irs-pension-limitationAccounts Payable Advisory No. 46
… proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and … invoice. It is a best practice for agencies to notify the vendor within one business day of identifying the improper invoice and direct the vendor to submit a proper invoice with the necessary …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceCanajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… were properly recorded and supported. As a result, the ability to make financial decisions was hindered and officials lacked the information necessary to provide an annual report. The … provide timely monthly reports to officials for eight of the 13 months in our audit period or prepare bank …
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
… . For all members , withdrawing contributions may have tax consequences. Please review the application carefully before submitting, and speak to a tax advisor if you have questions. …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipWillsboro Fire Department – Financial Operations (2014M-206)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Department’s financial operations for the period January …
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 York's revenue picture is increasingly challenged. The final January revenue numbers for the state released by … today confirm the substantial shortfall the Governor and I announced earlier this month. In addition, the Division of the Budget's updated financial plan reduces projected tax …
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)
… District officials did not properly claim a total of $65,953 in potential State aid for special education and homeless students, including $29,939 of potential aid the District will not receive because officials did not file claims within the filing timeframes. Specifically: $57,176 in estimated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… purposes, properly reviewed and approved before payment. The audit also determined: 112 disbursements or credit card … without knowing what was purchased or whether the disbursements were for appropriate School purposes. … make purchases, prepare checks, sign checks with a Board of Trustees (Board) member’s stamp, and modify or delete data …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollGeneral Resources
… Business Filings and Incorporation NYS Department of State States - Incorporation or Certification Alabama (AL) … (DE)–Secretary of State District of Columbia (DC) - Dept. of Consumer and Regulatory Affairs (need login) Florida … of State Oregon (OR) – Secretary of State Pennsylvania (PA) – Department of State Rhode Island (RI) – Secretary of …
https://www.osc.ny.gov/state-vendors/vendrep/general-resourcesEllenville Central School District – Network User Accounts (2022M-18)
… 462 were not used to log into the District’s IT system in at least six months from the date of our test. Established …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Additional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly … for some members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan
… optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly … for some members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… optional sick leave benefit. If your employer has chosen to offer this optional benefit, you may receive service … for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly … for some members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jCopenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… recorded and supported, and that money was safeguarded. The Board of Directors (Board) did not provide adequate guidance on … activities and did not enforce bylaw provisions related to the review and approval of bills and records, and cash …
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)
… and in a timely manner. Noteworthy Achievements Due to the District’s well designed system of internal controls over claims processing, we performed … were being followed consistently. We reviewed 79 of the 4,439 claims totaling $122,475 and found that control …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50DiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… refunds totaling $134 million are expected to be paid in the coming days. The average state tax refund from the state is $840. … auditors work cooperatively with the Department of Taxation and Finance to stop questionable refunds and to …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsJustice Court Fund: Advisories
… 2025 October [pdf] - Reporting liabilities under the Westchester County Photo Monitoring Program (Vehicle and … Monitoring Systems Demonstration Program (New York Laws of 2019, Chapter 145) September [pdf] - 2020 Legislative … Termination of Suspension Fee Increase VTL 503 (2)(j-l)(i) New Surcharge - Environmental Conservation ECL 71-0213 …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesState Agencies Bulletin No. 434
… Yonkers and Social Security/Medicare. These requests are the result of incorrect coding of employees' tax status in Job Data or Employee Tax Data. Currently OSC reviews the written requests and, if approved, processes a voucher …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payservLewiston-Porter Central School District – IT Asset Management (S9-22-14)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 33 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14