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Receiving Your Benefit and Filing Your Option Election – Police and Fire Plan
… Receiving Your Benefit At retirement, you must decide how you want your … amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to …
https://www.osc.ny.gov/retirement/publications/1512/receiving-your-benefit-and-filing-your-option-electionImplications for the Future – 2022 Financial Condition Report
… unwanted spending cuts, tax increases or other actions in case of an economic downturn or catastrophic event. …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureOpinion 88-11
… issues discussed in the opinion. PARKS AND RECREATION -- Park Land (conveyance of lands subject to reversionary interest) VILLAGE LAW, §1-102(1): When land is conveyed to a village for use as a park, subject to a private reversionary …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Wading River Fire District – Gasoline Credit Cards (2017M-5)
… The credit card policy does not identify the number of cards to be issued or the individuals authorized to use the cards, and 15 cards were in the District Manager’s custody. Key … Wading River Fire District Gasoline Credit Cards 2017M5 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5XIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… to those activities. This includes individual payments and grants to State related or non-State entities (e.g. public … Costing chartfield used to identify a class or division of projects regarded as having a particular shared characteristics valuable for grouping projects by activity. Project Status describes the status of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyFinancial Oversight of the Advantage After School Program (Follow-Up)
… to as Providers) based on submitted work plans describing how such organizations will implement the Program. These …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followOpinion 90-55
… line of duty which are analogous to those in section 207-c for police officers. In that opinion, we concluded that the … which, inter alia , permitted municipalities to apply for an accidental disability retirement, a retirement for disability incurred in performance of duty, or similar …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Operational Training and Medical Assessments of Train Crews (Follow-Up)
… Purpose To determine the extent of implementation of the three … Island, which runs from the St. George Ferry Terminal to the southern terminus at the Tottenville Terminal. … SIR is a separate operating unit, reporting to Transit’s Department of Subways. Train crews consist of …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-followOpinion 95-11
… "permanent", "temporary" and "provisional" are not defined for purposes of General Municipal Law. However, the Civil … appointments to a position may be made when the need for such service is important and urgent, and, generally, a …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Village of East Rockaway – Justice Court Operations (2017M-206)
… recorded, deposited and disbursed in a timely manner for the period June 1, 2015 through May 31, 2017. Background … cash exceeds known liabilities. Maintain a record of bail for each account and review existing bail records to … Review cash receipt documentation included with deposits for completeness and accuracy. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Decarbonization Advisory Panel Report - April 2019
A report on how the Fund can best mitigate investment risks stemming from climate change and maximize opportunities from the new, low-carbon economy.
https://www.osc.ny.gov/files/reports/special-topics/pdf/decarbonization-advisory-panel-2019.pdfOpinion 97-7
… into the court and trust fund and that some of these funds are held beyond the five year dormancy period set forth in … the State the owner of such funds but rather the funds are placed in the custody of the State for the benefit of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 92-27
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Payroll Deductions (for … (to charitable organizations) PERSONAL PROPERTY LAW, §§45-a, 46(1)(2); GENERAL MUNICIPAL LAW, §93-b; MUNICIPAL HOME … may not make a charitable donation by assigning his or her right to receive salary to the charitable organization. A …
https://www.osc.ny.gov/legal-opinions/opinion-92-27XIX.2.C Project Activities – XIX. Project Costing (PCIP)
… Project Activities provide the functional breakdown of a … not use standard activities. For example, if an agency is tracking individual tasks for a project to meet a … specific project. Establishing an Activity in the Project Guide To establish an activity, see JAA-PPM101-035, Create …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2c-project-activitiesHenry Johnson Charter School – Financial Operations (2014M-214)
… Purpose of Audit The purpose of our audit was to evaluate the School’s compact contract with a not-for-profit … Recommendations Ensure that contracts with the Foundation are signed prior to the start of the contract period and …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214DiNapoli: Former Town Clerk Pleads Guilty to $35,000 Embezzlement
… DiNapoli. "I thank Fulton County District Attorney Chad Brown and New York State Police for their diligent work in … in partnership with Fulton County District Attorney Brown and the New York State Police. Since taking office in …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-town-clerk-pleads-guilty-35000-embezzlementXI.2.H Multiyear Contracts – XI. Procurement and Contract Management
… of the fixed term, it is necessary for the agency to process a contract extension. This extension requires the … term. If during the contract term there is a substantial change in scope or in the contract amount, the agency must … right to terminate for convenience on (fill in expiration date of initial contract period) and on each subsequent …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contractsHannibal Central School District – Financial Condition (2017M-23)
Hannibal Central School District Financial Condition 2017M23
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23AFR - Notes to Financials Template
Office of the New York State Comptroller, Annual Financial Report, Notes to Financials Template
https://www.osc.ny.gov/files/local-government/required-reporting/docs/notes-financials-template.docxNotice to Chief Fiscal Officers
Important Changes to the Annual Financial Report (AFR) 2023
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/notice-cfos.pdf