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Town of Bennington - Financial Management (2019M-249)
… complete report - pdf] Audit Objective Determine whether the Board and Town officials properly managed finances by … multiyear financial and capital plans and planning for and using fund balance. Key Findings Overall the Board … its financial management. It did not appropriately budget for certain expenditures and did not properly monitor …
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. 68 – Governmental Accounting Standards Board
… for Pensions as Required by GASB 68 . Annual Census Data Audits In response to GASB Statement No. 68, the American …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68About Statement No. 67 – Governmental Accounting Standards Board
… disclosures. Has no impact on NYSLRS’ Statement of Plan Net Position or Statement of Changes in Plan Net Position. For more information on …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67Town of Pulteney – Information Technology (2021M-28)
Determine whether Town of Pulteney Town officials adequately safeguarded Town information technology IT assets
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Overview – Governmental Accounting Standards Board
… pension plan liabilities are accounted for and disclosed in the financial reporting statements of public pension plans …
https://www.osc.ny.gov/retirement/employers/gasb/overviewIf 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-helpViewing 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 … No 68 employers can view their GASB report in Retirement Online …
https://www.osc.ny.gov/retirement/employers/gasb/viewing-your-gasb-reportXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… in GASB Statement 63, the basis of accounting refers to when revenues, expenditures, expenses, and transfers - and … measures those transactions and events of the period that have increased or decreased the resources available for … statements omit recognition of assets and liabilities not arising from cash transactions. Therefore, they rarely …
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 … such as the exchange of an employee’s services for a wage or salary or the exchange of an individual’s resources (money) for goods or services Assets from derived tax revenue …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesXVI.4.A Cash and Investments – XVI. Financial Reporting
… Valuation basis for investments; and Amortization of discounts and premiums. FOOTNOTE DISCLOSURE GASB Statement … interest rates for similar instruments. AMORTIZATION OF DISCOUNTS AND PREMIUM Discounts and premiums on investments, if material, must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsTown of Knox – Town Clerk (2020M-72)
… analyses. As of December 31, 2019 the Clerk's bank account held an unremitted cash balance of $3,161. The …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Other Bulletin No. 60
… employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (AJR, ARC, ARO, and Retro (RXX)) are … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-60-april-2021-state-university-construction-fund-scfOther Bulletin No. 59
… employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (AJR, ARC, ARO, and Retro (RXX)) are … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-59-april-2020-state-university-construction-fund-scfOther Bulletin No. 58
… results in a salary below the Job Rate of the grade of the new position) after the effective date of the April 2021 SCF … to all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using … in the calendar year and to active employees with the New York Retiree Indicator checked in Modify a Person who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-58-april-2021-state-university-construction-fund-scfOther Bulletin No. 57
… processing for Administration Pay Period 7L. If the agency does not submit the transaction to withhold the full value of … Eligible employees in NS positions where the equated grade does not appear on the Position Data page. Agencies must … the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-57-april-2020-state-university-construction-fund-scfOther Bulletin No. 56
… be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-56-april-2021-state-university-construction-fund-scf-civilOther Bulletin No. 55.1
… . Purpose The purpose of this bulletin is to inform the State University Fund of OSC’s automatic processing of the … 2020 Increase – after 04/02/2020 Calculating the New Compensation Rate The salary on each inserted row should … 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. 55.2
… This bulletin supersedes Payroll Bulletin No. Other-55.1 . Purpose The purpose of this … dates on or after the effective date of the payment, the payroll system does not consider the AC-230 when calculating … such as OTT, ARO must be entered. Please refer to Payroll Bulletin No. 1893 for more information. Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-552-april-2020-state-university-construction-fund-scf-civilOther Bulletin No. 62
… Fund with instructions for processing the April 2022 SCF CSEA LLS payment. Affected Employees Employees in … Fund and CSEA which provides for payment of the 2022 Longevity Payment in April 2022 as a one-time, lump sum payment in the amount of $1,500, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-62-april-2022-state-university-construction-fund-scf-civil