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Town of Bennington - Financial Management (2019M-249)
… during our audit period and incurred operating deficits in two of the past three years (2016 and 2017). The Board did …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Town of Pulteney – Financial Condition (2021M-24)
… report - pdf ] Audit Objective Determine whether the Town of Pulteney (Town) Board effectively managed the Town’s … manage the Town’s financial condition and was unaware of the Town’s true financial position when it adopted budgets … financial and capital plans. Provide adequate oversight of the bookkeeper and provide municipal accounting training. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24About Statement No. 67 – Governmental Accounting Standards Board
… The Governmental Accounting Standards Board (GASB) Statement No. 67, Financial Reporting for Pension Plans : … information disclosures. Has no impact on NYSLRS’ Statement of Plan Net Position or Statement of Changes in …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67About Statement No. 68 – Governmental Accounting Standards Board
… deferred inflows and outflows of resources. Has no impact on funding—contributions will continue to be based on actuarially determined rates. GASB's position is that … and other related disclosures. Calculations are based on current actuarial and financial information. In addition, …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68Town of Pulteney – Information Technology (2021M-28)
… report - pdf] Audit Objective Determine whether Town of Pulteney (Town) officials adequately safeguarded Town … a comprehensive IT contingency plan to minimize the risk of data loss or suffering a serious interruption of services. Monitor the use of IT resources or provide IT …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Overview – Governmental Accounting Standards Board
… or alter how public pensions are funded or how employer contribution rates are calculated. Rev. 8/24 … Governmental Accounting …
https://www.osc.ny.gov/retirement/employers/gasb/overviewIf You Need Help – Governmental Accounting Standards Board
… If you have questions about GASB standards and how they … consult with your accountant or an independent auditor. If you have questions about your GASB report or for help … Accounting Standards Board These standards ensure pension transparency and consistency of information across …
https://www.osc.ny.gov/retirement/employers/gasb/if-you-need-helpViewing Your GASB Report – Governmental Accounting Standards Board
… Annually, we provide the information you need to comply with Statement No. 68 . … (GASB) link. Select the year you wish to view (reports dating back to State Fiscal Year 2015 are available). Your … need to view billing information. Retirement Online works best when viewed with Google Chrome or Microsoft Edge . If …
https://www.osc.ny.gov/retirement/employers/gasb/viewing-your-gasb-reportXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… ACCOUNTING The basis of accounting determines the timing for reporting measurements made on a cash or accrual basis in … is used as a practical measure of economic resources for this purpose. A proprietary fund’s operating statement … that have increased or decreased the resources available for spending in the near future. A fund’s basis of accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusXVI.4.B Tax Revenues – XVI. Financial Reporting
… in a PIT refund liability for the State. SALES TAXES Since sales tax revenues are earned by the State at the point … Sports Taxes Guide to Financial Operations REV. 12/26/2023 … GASB Statement No …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesXVI.4.A Cash and Investments – XVI. Financial Reporting
… in Years (segregated by: Less than 1 year, 1-5 years, 6-10 years, and More Than 10 years). Foreign Currency Risk – … and interest payments discounted at prevailing interest rates for similar instruments. AMORTIZATION OF DISCOUNTS AND …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsOther Bulletin No. 64
… an employee who is Inactive must be rehired within one year to be eligible for the payment. If the effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-64-april-2022-state-university-construction-fund-scfOther Bulletin No. 55.2
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-552-april-2020-state-university-construction-fund-scf-civilOther Bulletin No. 55.1
… automatically. Affected Employees Employees in Bargaining Unit 97 who meet the eligibility criteria are affected. … If an employee has a check returned or exchanged on an AC-230 for dates on or after the effective date of the … all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-551-april-2020-state-university-construction-fund-scf-civilOther Bulletin No. 60
… and the following: Code Description 404 SUNY 403(b) 410 Health Care Spending Account 416 Deferred Comp 420 NY … BTax Arrears GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj Tax Information These monies are taxable income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-60-april-2021-state-university-construction-fund-scfOther Bulletin No. 59
… and the following: Code Description 404 SUNY 403(b) 410 Health Care Spending Account 416 Deferred Comp 420 NY … BTax Arrears GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj Tax Information These monies are taxable income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-59-april-2020-state-university-construction-fund-scfOther Bulletin No. 58
… a manual adjustment as a result of a retro salary increase. To process a retroactive adjustment or correct an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-58-april-2021-state-university-construction-fund-scfOther Bulletin No. 57
… a manual adjustment as a result of a retro salary increase. To process a retroactive adjustment or correct an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-57-april-2020-state-university-construction-fund-scfOther Bulletin No. 62
… Purpose The purpose of this bulletin is to provide the State University … explained above. Note: The employee’s increment code may need to be adjusted as a result of the leave of absence in … position. Note: The employee’s increment code may need to be adjusted as a result of time off the payroll and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-62-april-2022-state-university-construction-fund-scf-civilOther Bulletin No. 56
… Purpose The purpose of this bulletin is to provide the State University … explained above. Note: The employee’s increment code may need to be adjusted as a result of the leave of absence in … position. Note: The employee’s increment code may need to be adjusted as a result of time off the payroll and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-56-april-2021-state-university-construction-fund-scf-civil