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Accounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/bulletin-gasb-68-reporting-pensions.pdfCUNY Bulletin No. CU-268
… earnings." Affected Employees CUNY employees in the title of Elevator Mechanic Background The rate … 2006. The new rates and other information are contained in a memorandum from Carmelo Batista, Jr. dated July 13, … 2/24/03, 3/1/04 and 2/28/05. Increases may be submitted in Pay Period 11C (Institution), paychecks dated 8/31/06. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-268-retroactive-salary-rate-increases-elevator-mechanicsCUNY Bulletin No. CU-266
… Purpose To explain the agency procedures for reporting rate increases and … earnings." Affected Employees CUNY employees in the title of Cement Mason Background The rate increases are pursuant to the New York City … This bulletin explains the agency procedures for reporting rate increases and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-266-retroactive-salary-rate-increases-cement-masonsCUNY Bulletin No. CU-308
… All Miscellaneous Earnings The agency must calculate and report the retroactive adjustment for all "miscellaneous … earnings." The Earnings Code AJR must be used to report the combined retroactive adjustment for all earnings. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-308-retroactive-rate-increases-employees-titles-oiler-cunyUnified Court System Bulletin No. UCS-160
… Purpose To notify Unified Court System agencies of the April 2010 Salary and Location Pay Increases, to … Bargaining Units CT , 86 , and 88 Background Chapter 276 of the Laws of 2008 implements agreements between the State of New York … To notify Unified Court System agencies of the April 2010 Salary and Location Pay Increases to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-160-april-2010-general-salary-and-location-pay-increases-employeesCollege at Buffalo – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and … initiative to determine whether the use of travel money by selected government employees was appropriate, we audited … To determine whether the use of travel monies by selected government employees complied with rules and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesDiNapoli: State Tax Collections Dip
… New York state in the first quarter of the state’s fiscal year (SFY), a decline of $797.6 million, or 3.9 percent, from the same period last year and $454.1 million below projections, according to the … expected start. The first quarter of the state’s fiscal year ended on a cautionary note,” DiNapoli said. “While it’s …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-tax-collections-dipDiNapoli Releases April State Cash Report
… State tax collections totaled $7.1 billion in the first month of … last year, largely driven by a decline in personal income tax (PIT) collections, according to the state cash report … P. DiNapoli. "The fiscal year is off to a rocky start. Tax collections for the first month of the fiscal year were …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-releases-april-state-cash-reportComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … Cortlandville Fire Department , Town of Milford , Raquette Lake Fire District No. 3 and West Sand Lake Fire District No. 1 . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… Fire District No. 6 , Columbia-Green Community College , Village of Croton-on-Hudson , Town of Dannemora , … District #2 and the West Niles Fire Company . "In today's fiscal climate, budget transparency and accountability for … in three Buffalo, two White Plains and possibly two Ithaca parking structures not having inspections conducted by …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces State Contract & Payment Actions For March 2014
… the playing field is level and taxpayers get the best value for their money. The independent audits ensure …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-announces-state-contract-payment-actions-march-2014Opinion 97-23
… -- Ambulance Corps (simultaneous membership in fire company) FIRE COMPANY -- Membership (simultaneous membership in ambulance … -- Eligibility (simultaneous membership in fire company and ambulance corps) VOLUNTEERS -- Ambulance Workers … Whether an individual may be a member of a fire company and a volunteer ambulance corps at the same time …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Public Health – 2022 Financial Condition Report
… restrictions on disenrollment during the COVID-19 public health emergency. Federal restrictions during the pandemic … Yorkers Benefited from Medicaid, Essential Plan or Child Health Plus In March 2022, nearly 9 million individuals or 45 … were enrolled in Medicaid, the Essential Plan or Child Health Plus (which provides coverage for children under the …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthXI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… Economic Development Law Article 4-C, titled "The Procurement Opportunities … is due, except where a shorter period is authorized by law. The statute also provides for exemptions to be granted … basis, for which competitive bidding is required by law. Procurement contracts being rebid or re-solicited for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesCity of Long Beach - Financial Condition (2019M-133)
Determine whether the Council and City officials adequately managed the Citys financial condition
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Town of Vestal – Capital Acquisitions (2013M-78)
… 1, 2012, through January 15, 2013. Background The Town of Vestal is located in Broome County and has a population of … Town of Vestal Capital Acquisitions 2013M78 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78XII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… Assessment Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and Regulations requires the head … Comptroller annually, or at any time there is a new head of the agency, that the agency has sufficient internal … Title 2 Chapter I Part 66 of the New York Codes Rules and Regulations requires each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… Purpose To determine if Davis Ethical Pharmacy inappropriately billed United … reimburses United for all properly adjudicated claims. Davis Ethical Pharmacy (Davis Ethical) is an independently owned pharmacy located in … To determine if Davis Ethical Pharmacy inappropriately billed United …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacySpecial Accidental Death Benefit – State Police Plan
… used to calculate this benefit will be at least: The full wage you would have earned in the highest grade-step of …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… used to calculate this benefit will be at least: The full wage you would have earned in the highest grade-step of …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefit