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Town of Bennington - Financial Management (2019M-249)
… multiyear financial and capital plans and planning for and using fund balance. Key Findings Overall the Board could have improved its financial management. It did not appropriately budget for certain expenditures and … written multiyear financial and capital plans to help guide the budget development process or establish …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Town of Pulteney – Financial Condition (2021M-24)
… and was unaware of the Town’s true financial position when it adopted budgets because it did not receive accurate … in amounts that are actually available, after retaining a reasonable amount for the next year. Appropriated more fund …
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
… Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions : … to follow GASB guidance and comply with GASB Statement No. 68. Consult with your accountant or an independent auditor. … and Schedules of Pension Amounts by Employer—March 31, 2025 . For more information on Statement No. 68, visit the …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68About Statement No. 67 – Governmental Accounting Standards Board
… Reporting for Pension Plans : Establishes accounting and reporting standards for public pension systems. Defines the way public pension plans calculate and report the Net Pension Liability. Mandates footnote and required supplementary information disclosures. Has no …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67Town of Pulteney – Information Technology (2021M-28)
… adequately safeguarded Town information technology (IT) assets. Key Findings Town officials did not adequately … safeguard Town IT assets and failed to implement the recommendations we made in 2013 to adopt comprehensive IT … 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-28Viewing Your GASB Report – Governmental Accounting Standards Board
… to comply with Statement No. 68 . Sign in to Retirement Online. From Account Homepage, click Access Billing Dashboard button. After choosing location code and …
https://www.osc.ny.gov/retirement/employers/gasb/viewing-your-gasb-reportIf You Need Help – Governmental Accounting Standards Board
… If you have questions about GASB standards and how they apply, consult with your accountant or an independent auditor. If you have … Retirement Online Troubleshooting from the dropdown). You can also call 866-805-0990 (press 1 to access the employer …
https://www.osc.ny.gov/retirement/employers/gasb/if-you-need-helpOverview – Governmental Accounting Standards Board
… The Governmental Accounting Standards Board (GASB) is an … GASB standards, Statement No. 67 and Statement No. 68 , outline how pension plan liabilities are accounted for and disclosed in the financial reporting statements of public pension plans and participating employers. These …
https://www.osc.ny.gov/retirement/employers/gasb/overviewXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows … in the State’s financial statements. As defined in GASB Statement 63, the basis of accounting refers to when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusXVI.4.B Tax Revenues – XVI. Financial Reporting
… GASB Statement No. 33 – Accounting and Financial Reporting for Non-Exchange Transactions (GASB Codification Section N50 … services for a wage or salary or the exchange of an individual’s resources (money) for goods or services Assets … taxes. Collections - Monies remitted by individuals when filing personal income tax returns. These monies are coded …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesXVI.4.A Cash and Investments – XVI. Financial Reporting
… Statement No. 28 – Accounting and Financial Reporting for Securities Lending Transactions (GASB Codification Section … of the State include the Short Term Investment Pool (STIP) which is used for the temporary investment of funds not … have been formally adopted for the purpose of limiting a government’s allowable deposits and investments. Credit Risk …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsTown of Knox – Town Clerk (2020M-72)
… the Town Clerk (Clerk) recorded, deposited, disbursed and reported all money collected timely and accurately. Key Findings The Clerk did not record, deposit or disburse all money timely and accurately. The Clerk did not: Deposit 367 collections …
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 Construction Fund instructions for … and Did not have a withholding recommendation approved by DOB. Promotion Recalculation Employees who would have been … 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-64-april-2022-state-university-construction-fund-scfOther Bulletin No. 62
… Agreement between the State University Construction Fund and CSEA which provides for payment of the 2022 Longevity … or $4,500. Effective Dates Payment is effective 04/01/2022 and may be submitted beginning in Administration Pay Period … Military Stipend Leave in a BU97 position on 03/31/2022; and Has a Comp Rate Code of ANN or BIW (only if the employee …
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 Construction Fund with … of $1,500, $3,000, or $4,500. Effective Dates Payment is effective 04/01/2020 and may be submitted beginning in … the April 2021 SCF CSEA LLS payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military …
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
… This bulletin supersedes Payroll Bulletin No. Other-55.1 . Purpose The purpose of this bulletin is to … Retroactive 2% Salary Increase: Employees with a Comp Rate Code of ANN who are in an NS position (Grade 600) Employees …
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
… This bulletin supersedes Payroll Bulletin No. Other-55 . This bulletin is superseded by Payroll … Retroactive 2% Salary Increase: Employees with a Comp Rate Code of ANN who are in an NS position (Grade 600) Employees …
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
… checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further details on the New York Retiree … follow the Agency Actions identified in Payroll Bulletin No. 1786 Non-Negotiated and/or Undeliverable New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-60-april-2021-state-university-construction-fund-scfOther Bulletin No. 59
… ARO must be entered. Please refer to Payroll Bulletin No. 1893 for more information. Agencies must continue to use … checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further details on the New York Retiree …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-59-april-2020-state-university-construction-fund-scfOther Bulletin No. 58
… position between 04/01/2021 and 03/31/2022. There is no minimum service requirement following the employee’s … be submitted as soon as possible but must be received no later than 07/05/2021. Please email completed Correction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-58-april-2021-state-university-construction-fund-scf