Osage County consultant outlines steps to catch up retirement filings, implement new payroll system
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Summary
Consultants told the Osage County Commission they have submitted KPERS reports through Oct. 6, 2025, and are working to file outstanding months; Paycor is scheduled to begin processing county payroll with the first biweekly pay period spanning Dec. 28–Jan. 10, 2026. The county also faces an accounts-payable backlog that BT & Co will help reconcile on site.
Osage County officials on Tuesday heard a progress update from BT & Co on a months-long effort to reconcile payroll, retiree-withholding filings and accounts-payable records after reporting gaps led to penalties and public concern.
The consultant said pay reports for Osage County were submitted through the pay date of Oct. 6, 2025, and that a payment for that report was scheduled to be drafted the following day. The consultant further reported that the pay reports for November and December still needed to be submitted; staff and consultants expected to submit those within about 48 hours.
"Our records show the pay reports for Osage County are submitted through the pay date of 10/06/2025. The payment for this report is pending and will be drafted from your bank tomorrow on 12/17/25," Josh Nye read from the KPERS portal during the update.
BT & Co staff said their work has two parallel tracks: getting historic filings remitted to KPERS and building clean processes and ledger mappings so the county's new payroll vendor, Paycor, can operate automatically. The county plans to move from monthly pay cycles to biweekly pay cycles with Paycor; the first Paycor pay period is scheduled Dec. 28–Jan. 10, with the first Paycor paycheck in 2026.
Consultants warned there is some risk that errors discovered during reconciliation could require corrected W-2s. "It's possible that we find things after they generate W-2s," a BT & Co representative told commissioners, adding the team is working to avoid that outcome but wants the board to be aware.
The county also faces a backlog of credit-card statements and bill packages that BT & Co said are needed to reconcile accounts-payable items dating back to mid-2024. The consultant recommended a triage approach: download and digitize monthly statements, create proof-of-bill packages and, where needed, perform detailed journal entries to place prior-year transactions in the correct funds and accounts.
Public commenter Robin Martin told the commission she was concerned taxpayers might bear penalties if a payroll vendor did not provide retirement services included in their implementation. "If they truly made this mistake... I think we need to go out of that to pay the penalty," Martin said, urging the county to determine contract scope and vendor responsibilities.
Clerk Michelle Morris responded that the county had previously been told the retirement services were not part of the initial payroll vendor package and that BT & Co was helping identify the root causes and remediation steps. Commissioners authorized BT & Co to continue work and directed staff to provide updated KPERS portal printouts to the public so stakeholders can verify filings.
The commission recessed into executive session later in the meeting to receive attorney–client advice related to payroll transition and accounts payable; the board reported no action taken when it returned to open session.
Next steps: BT & Co will continue submitting outstanding KPERS reports, assist with journal entries and reconciling credit-card and bank statements, and support Paycor implementation. The county expects to post updated payroll procedures and begin Paycor's biweekly payroll cycle in late December/early January.
