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Accounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfOverview – State University Police Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive … Lump sum vacation pay (for Tiers 2 – 6); Payments made as a result of working your vacation; Any form of termination …
https://www.osc.ny.gov/retirement/publications/1823/overviewAccidental Death Benefit – Career Plan
… your behalf. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent … can only be paid to the following family beneficiaries, in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in the event of his or her death, to minor children until the …
https://www.osc.ny.gov/retirement/publications/1642/accidental-death-benefitAccidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… your behalf. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent … can only be paid to the following family beneficiaries, in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in the event of his or her death, to minor children until the …
https://www.osc.ny.gov/retirement/publications/1511/accidental-death-benefitAccidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… your behalf. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent … can only be paid to the following family beneficiaries, in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in the event of his or her death, to minor children until the …
https://www.osc.ny.gov/retirement/publications/1513/accidental-death-benefitAccidental Death Benefit – Forest Rangers Plan
Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c Accidental Death Benefit
https://www.osc.ny.gov/retirement/publications/1864/accidental-death-benefitAccidental Death Benefit – Police and Fire Plan
… your behalf. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent … can only be paid to the following family beneficiaries, in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in the event of his or her death, to minor children until the …
https://www.osc.ny.gov/retirement/publications/1512/accidental-death-benefitAccidental Death Benefit – New Career Plan
… your behalf. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent … can only be paid to the following family beneficiaries, in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in the event of his or her death, to minor children until the …
https://www.osc.ny.gov/retirement/publications/1515/accidental-death-benefitAccidental Death Benefit – Regional State Park Police Plan
… your behalf. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent … can only be paid to the following family beneficiaries, in this order: First, to your surviving spouse for life; Second, where there is no surviving spouse or in the event of his or her death, to minor children until …
https://www.osc.ny.gov/retirement/publications/1867/accidental-death-benefitAccidental Death Benefit – En-Con Police Officers Plan
… your behalf. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent … can only be paid to the following family beneficiaries, in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in the event of his or her death, to minor children until the …
https://www.osc.ny.gov/retirement/publications/1822/accidental-death-benefitAccidental Death Benefit – State University Police Plan
… your behalf. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent … can only be paid to the following family beneficiaries, in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in the event of his or her death, to minor children until the …
https://www.osc.ny.gov/retirement/publications/1823/accidental-death-benefitRoosevelt Fire District – Fire Station Project (2015M-163)
… of the state, distinct and separate from the Town of Hyde Park, Dutchess County, in which it is located. The District, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163NYS Common Retirement Fund Contacts
… Private Equity Investment Program [email protected] Joe T. Dawson, Private Equity [email protected] Michael …
https://www.osc.ny.gov/common-retirement-fund/resources/nys-common-retirement-fund-contactsOversight of Disability Services
… Title II of the Americans with Disabilities Act of 1990 (ADA) prohibits discrimination on the basis of disability by … by recipients of federal funds. Generally, under the ADA’s implementing regulations, a public entity may not deny … because its facilities are inaccessible. The 2010 ADA Standards for Accessible Design (ADA Standards) set …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesOpinion 97-15
… Pre-emption (formation of county lighting district) COUNTY LAW, §250; MUNICIPAL HOME RULE LAW, §10: A county is not authorized to establish a special … and maintaining street lights. Article 5-A of the County Law (§250 et seq .) governs the establishment and operation …
https://www.osc.ny.gov/legal-opinions/opinion-97-15NYS Comptroller DiNapoli Prohibits New Russian Investments and Directs Investment Review
… State Comptroller Thomas P. DiNapoli has directed staff to prohibit all new investments in Russian companies and to review the New York State Common Retirement Fund’s (Fund) current investments and assess … State Comptroller Thomas P DiNapoli has directed staff to prohibit all new investments in Russian companies and to …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-prohibits-new-russian-investments-and-directs-investment-reviewState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… New York State Comptroller Thomas P. DiNapoli and Department of Financial Services Superintendent Adrienne A. Harris today … Avenue Branch. The BDD program, administered by the Department of Financial Services, supports the establishment … New York State Comptroller Thomas P DiNapoli and Department of Financial Services Superintendent Adrienne A …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newState Agencies Bulletin No. 2025
The purpose of this bulletin is to provide agencies instructions for processing the retroactive Special Assignment to Duty Pay SAD payments for 2020 and 2021 for PEF employees for calendar years 2019 and 2020
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2025-2020-and-2021-retroactive-special-assignment-duty-pay-calendar-yearsDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… through October. While vaccines have been developed, their full economic impact is unlikely to be realized until FY …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefDiNapoli: Coney Island and Brighton Beach Jobs Doubled Over Last Decade
… history,” said State Senator Jessica Scarcella-Spanton, 23rd SD . “Comptroller DiNapoli’s economic snapshot …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-coney-island-and-brighton-beach-jobs-doubled-over-last-decade