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Town of Bennington - Financial Management (2019M-249)
… our audit period and incurred operating deficits in two of the past three years (2016 and 2017). The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Town of Pulteney – Financial Condition (2021M-24)
… actually available, after retaining a reasonable amount for the next year. Appropriated more fund balance to finance … with budgetary deficits. Did not adopt realistic budgets for each fund from 2017 through 2020. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24About Statement No. 68 – Governmental Accounting Standards Board
… to report their proportionate share of the collective Net Pension Liability in their financial statements, as well as pension expense and deferred … employer allocation percentage or proportionate share, net pension liability, pension expense, deferred … to report their proportionate share of the collective Net Pension Liability in their financial statements …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68About Statement No. 67 – Governmental Accounting Standards Board
… The Governmental Accounting Standards Board (GASB) Statement No. 67, Financial Reporting for Pension Plans : Establishes accounting and reporting standards for public pension … Governmental Accounting Standards Board GASB Statement No 67 establishes …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67Town of Pulteney – Information Technology (2021M-28)
… complete report - pdf] Audit Objective Determine whether Town of Pulteney (Town) officials adequately safeguarded Town information technology (IT) assets. Key Findings Town officials did not adequately safeguard Town IT assets … Determine whether Town of Pulteney Town officials adequately safeguarded Town …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Viewing Your GASB Report – Governmental Accounting Standards Board
… Annually, NYSLRS provides the information you need to comply with Statement No. 68 . Sign in to Retirement Online. From Account Homepage, click Access … Standards Board (GASB) link. Select the year you wish to view (reports dating back to State Fiscal Year 2015 are …
https://www.osc.ny.gov/retirement/employers/gasb/viewing-your-gasb-reportIf You Need Help – Governmental Accounting Standards Board
… auditor. If you have questions about your GASB report or for help accessing Retirement Online , use our help desk form … Information about who to contact for questions about complying with Governmental Accounting Standards Board GASB Statement No 68 or for questions about your NYSLRSissued GASB report …
https://www.osc.ny.gov/retirement/employers/gasb/if-you-need-helpOverview – Governmental Accounting Standards Board
… regulatory body charged with setting accounting and financial reporting standards for state and local governments. Two GASB standards, Statement No. 67 and Statement No. 68 , outline how pension plan liabilities … Accounting Standards Board GASB setting accounting and financial reporting standards for state and local …
https://www.osc.ny.gov/retirement/employers/gasb/overviewXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… and comparability of the information reported. Under GAAP, the accrual basis shall be used for the government-wide … position or results of operations in conformity with GAAP. Cash basis accounting and reporting are not desirable … of accounting for the purpose of preparing the State's GAAP financial statements. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusXVI.4.B Tax Revenues – XVI. Financial Reporting
… received before the period during which the exchange is to occur should be reported in the liability section of … Transfer Tax Real Property Gains Tax Racing and Combative Sports Taxes Guide to Financial Operations REV. 12/26/2023 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesXVI.4.A Cash and Investments – XVI. Financial Reporting
… No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB Statement No. 3) (GASB Codification Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsTown of Knox – Town Clerk (2020M-72)
… [ read complete report - pdf ] Audit Objective Determine whether the Town … $22,586 (46 percent) within the required time frames. Report and remit collections timely and accurately. … are prepared monthly, whereby known liabilities are reconciled to available cash. Perform an adequate annual …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Other Bulletin No. 64
… Purpose: The purpose of this bulletin is to provide the State University … Civil Service Law, Article 8, Section 131 and the Division of the Budget Bulletin D-1144 provide for payment of performance advances effective April 1, 2022, to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-64-april-2022-state-university-construction-fund-scfOther Bulletin No. 62
… must be included on the General Comments page. All other employees (including employees on a Leave With Pay, … Other Bulletin No 62 …
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
… must be included on the General Comments page. All other employees (including employees on a Leave With Pay, … Other Bulletin No 56 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-56-april-2021-state-university-construction-fund-scf-civilOther Bulletin No. 55.2
… Payroll Bulletin No. Other-55.1 . Purpose The purpose of this bulletin is to inform the State University Fund of OSC’s automatic processing of the April 2020 SCF CSEA Retroactive Salary Increase and …
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
… by Payroll Bulletin No. Other-55.2 . Purpose The purpose of this bulletin is to inform the State University Fund of OSC’s automatic processing of the April 2020 SCF CSEA Retroactive Salary Increase and …
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
… Employees Employees designated management or confidential in Bargaining Unit 96 who meet the eligibility criteria are … Eligibility Criteria Performance Advance Employees in NS positions (Grade 600) which are equated to a grade (Grade 603-667) and whose annual salary is below the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-60-april-2021-state-university-construction-fund-scfOther Bulletin No. 59
… using the following effective date and check date: Pay Cycle/Pay Period Type Payment Effective Date Check Date … Criteria Performance Advance Employees in NS positions (Grade 600) which are equated to a grade (Grade 603-667) and … Paid Sick Leave) or Leave of Absence (related to Workers’ Compensation Leave) Eligible employees with a Payroll Status …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-59-april-2020-state-university-construction-fund-scfOther Bulletin No. 58
… and may be submitted beginning in Administration Pay Period 8L, paycheck date 08/04/2021. Due to the issues … process this payment via direct deposit. For employees who do not have direct deposit, this payment will be processed in … the New York Retiree Indicator box is checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-58-april-2021-state-university-construction-fund-scf