Search
Available Pension Payment Options – Special 20- and 25-Year Plans
… on deposit ) This option will provide you with a reduced monthly benefit for your lifetime. When you … If all of your accumulated annuity savings contributions have been paid out, all payments will stop when you die. … Joint Allowance — Full* This option will provide you with a reduced monthly benefit for your lifetime and is based on …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsState Agencies Bulletin No. 891
… applied. Submit a Position Change Request to the Position Management Unit if the data on the Position Data page is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/891-april-2009-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 843
… on the Job Data page for eligible employees who return from a Leave of Absence without Pay (except Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/843-october-2008-performance-advances-graded-and-ns-equated-grade-employeesDiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… overdose fatalities surged during the COVID-19 pandemic in New York state, with opioid-related overdose deaths increasing by … It is a tragedy that devastates families and impacts our communities in countless ways,” DiNapoli said. “The data …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicDiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… The New York Daily News published an op-ed from New York State … against the challenges that lie ahead. The full op-ed is below: In the last 20 years, New York City has had to … We still don’t know the shape of the economic recovery and what it holds for the city’s quality of life, economic …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadAudits of Local Governments: About Our Audits
… Audits LGSA conducts performance audits. According to the United States Government Accountability Office (GAO) … management and those charged with governance and oversight in using the information to improve program performance and … audit objectives can vary widely, and as explained in GAO’s Yellow Book [pdf], include assessments of: Program …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsImportant Filing Reminders – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/important-filing-remindersMid-Hudson Library System – Procurement (2016M-261)
… The Mid-Hudson Library System is a nonprofit cooperative public library system, located in the City of Poughkeepsie in … does not address what internal procedures to use for purchases that do not require competitive bidding. Key … procedure to verify State contract pricing when purchases are made using State contract on behalf of member public …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Opinion 90-24
… the board's power to hire bond counsel. 12 Opns St Comp, 1956, p 68 is hereby superseded. You have asked whether … exceeding $500,000 are sold at private sale, the issuer is required to furnish the purchaser with a written opinion of …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… Purpose of Audit The purpose of our audit was to determine if Department controls were adequate to ensure that financial … fire protection services. The Department is governed by an elected five-member Board. The Department’s revenues for … reconciliations. Key Recommendations Adopt a system of internal controls over Department operations. Segregate cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overJordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… JordanElbridge Central School District Financial Condition Management 2017M241 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementRandolph Academy Union Free School District – Financial Management (2015M-248)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … The Board has not adopted written policies and procedures to help guide the tuition billing and collection process. The … after the start of the fiscal year. District officials do not prepare monthly cash flow statements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mNiagara Falls City School District – Fuel Accountability (2015M-178)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of fuel delivered to the transportation contractors’ facilities for the period … 31, 2015; ensure that future transportation contracts do not include provisions which allow contractors to use fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… the District’s nonresident tuition billing procedures for the period July 1, 2013 through November 19, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 … by $41,125. One nonresident student was not billed for $14,438 in tuition costs. District officials also do not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Opinion 95-30
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … grants or bequests in the form of a true trust are subject to the "prudent investor" provisions of Estates, Powers and … by, a bank or trust company located and authorized to do business in this State. Such a time deposit account or …
https://www.osc.ny.gov/legal-opinions/opinion-95-30State Agencies Bulletin No. 1916
… Statewide Financial System chart field: SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget … For Employees in Payroll Pool Code 50101 SFS Business Unit Dept. Value Program Value Fund Value Object Code Budget … processed through the Statewide Financial System using a voucher, the monies are not considered taxable income and are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1916-2021-csea-tool-allowance-paymentWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Purpose of Audit The purpose of our audit was to determine whether Company officials ensured that the … $14,600 in disbursements. Key Findings Company bylaws do not include specific procedures regarding the support for … or cash receipt requirements. While disbursements appeared to be for proper Company purposes and were recorded in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andMagee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… recorded and reported and Department money was safeguarded for the period January 1, 2016 through September 7, 2017. … and Directors do not receive formal, detailed reports of cash receipts and disbursements, nor are bank reconciliations … provided for review. The Board has not filed the required Internal Revenue Service Form 990 for tax-exempt …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mCity of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… the City’s financial condition, claims processing and payroll function for the period January 1, 2013 through … has not established a claims auditing policy. The City’s payroll clerk performed incompatible payroll duties without …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Fishers Island Union Free School District – Five Point Plan (2015M-320)
… compliance with State legislation known as the Five Point Plan for the period July 1, 2014 through June 30, 2015. … … Fishers Island Union Free School District Five Point Plan 2015M320 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320