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Annual Financial Report
… User Manual [pdf] Chart of Accounts Lookup Accounting and Reporting Manuals (ARMs) County, City, Town, Village … [pdf] NYSLRS Employer Web Portal - Financial Statements and Supplementary Information Notice to CFOs [pdf] The videos … Schedule [Interactive Guide] Employee and Retiree Benefits Schedule Employee and Retiree Benefits Schedule …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportState Agencies Bulletin No. 2142
… The purpose of this bulletin is to notify agencies of the 2023 plan year maximum salary limit and pensionable overtime … and 408 (k) (6) (D) (ii) will increase to $330,000 for the 2023 calendar year for TRS Tier 5 plan participants. In … Dates: Effective in Administration paychecks dated July 5, 2023, and Institution paychecks dated July 13, 2023. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2142-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitState Agencies Bulletin No. 2251
… The purpose of this bulletin is to notify agencies of the 202425 school year maximum salary limit and pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitState Agencies Bulletin No. 2351
… 5 members of TRS Plan Type 86 are affected. Background: In accordance with Section 415 of the Internal Revenue code, … the 2025-26 school year for TRS Tier 5 plan participants. In accordance with Chapter 504 of the Laws of 2009, … thereafter by three percent. Effective Dates: Effective in Administration paychecks beginning 07/02/2025, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2351-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitGrahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… Key Recommendations Develop accurate budgets that include all known revenues and expenditures and identify future … funds are established, funded and used in accordance with all related statutory provisions. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsFire District Information
… 60 days of the end of the year, on our Online Services portal. Below are some resources to make that as easy as possible: Online Services portal: Download the AFR User Manual [pdf] , or view the …
https://www.osc.ny.gov/local-government/resources/fire-district-informationSharon Springs Central School District – Fund Balance Management (2022M-100)
… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… how these outlets would be secured against use, and what remedial actions were planned or enacted. Because there … Two results in writing, as required. Finally, officials posted the Cycle Two test results of the potable water outlet … received with the draft audit report. The CAP should be posted on the District’s website for public review. 1 Lead …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingAccounts Payable Advisory No. 34
… Subject: Updates to SFS Account Codes for the payment and reporting of interest. … for reportable payments processed through a joint custody account. Proper accounting for interest payments provides for accurate reporting. Below is a list of interest account codes available for use. Account code descriptions …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestDiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… were even more pronounced from fiscal years 2007 to 2024 as the gap in tax burden based on property value …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersAnnual Wage for New Tier 6 Employees
… rates will be applied, based on the amount of the employee’s wage. When to Submit the Annual Wage The law … form (RS5420) or the Police and Fire Membership Application form (PF5022) . We cannot enroll new members … differential pay Location pay (geographic pay) Increased hiring rate pay For employees who are hired to work less than …
https://www.osc.ny.gov/retirement/employers/annual-wage-new-tier-6-employeesCreditable Service – Special 20- and 25-Year Plans
… SUNY Police Officer SUNY Peace Officer ENCON Officer State Park Police Officer Forest Ranger Police officer or member of … of an organized police force or department of a county, city, town, village, police district authority or other … Police Force of the Office of General Services New York City Police Officer covered under the New York City Police …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceDiNapoli: Florida Man Charged with Stealing Nearly $80,000 in Pension Benefits Issued to His Deceased Father
… Attorney Anne T. Donnelly announced that a Florida man was charged with grand larceny and identity theft for allegedly … not entitled to,” DiNapoli said. “I will continue to work with law enforcement across the state and country to protect … District Attorney Anne T Donnelly announced that a Florida man was charged with grand larceny and identity theft for …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-florida-man-charged-stealing-nearly-80000-pension-benefits-issued-his-deceased-fatherDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… billion at the end of the third quarter of state fiscal year 2022-23. For the three-month period ending Dec. 31, … billion at the end of the third quarter of state fiscal year 202223 …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterDiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and invests the …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … hours of compensatory time valued they were entitled to for the same period. Comsewogue Public Library – Cash … library staff with guidance on procurement methods for professional service providers. Also, the purchasing …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Report on Casinos' Impact on Upstate Local Tax Revenues
… for cuts in their tax rates for Slot & Electronic Table Games (ETG) to 30%, which three did. A bill to reduce Tioga …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-releases-report-casinos-impact-upstate-local-tax-revenuesVillage of Spencerport – Financial Management (2013M-134)
… was not used. Consequently, the Village has accumulated excessive unexpended surplus funds amounting to $833,139 and … be a useful tool to strategically utilize to reduce the excessive unexpended surplus funds in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134DiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… It has consistently been ranked as one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2015, New York’s … managed care, Medicaid pays MCOs a monthly premium payment for each enrolled Medicaid recipient and the MCOs arrange for the provision of services their members require. The …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premium