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Frequently Asked Questions – Understanding Your Responsibilities: Elected & Appointed Officials
… I’ve never been asked to keep a record of activities (ROA) before. Was I supposed to? When do I have to submit my ROA to the clerk of the … time I begin a new term? Who can I contact if I have questions about following the regulation? I am a tax … Find answers to common questions about elected and appointed officials and …
https://www.osc.ny.gov/retirement/members/ea-officials/frequently-asked-questionsAdministration of the Contract With the Postgraduate Center for Mental Health
… Purpose To determine whether the Office of Mental Health (OMH) is effectively … administering its Supportive Housing Contract C007374 with the Postgraduate Center for Mental Health (PCMH) by ensuring … only appropriate and supported expenses were reimbursed. The audit focused primarily on the contract year ended June …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-healthOversight of Student Immunization in Schools
… Purpose To determine if the Department of Health (DOH) and State Education Department (SED) are following the State’s public health procedures to ensure New York’s schools are adequately … To determine if the Department of Health DOH and State Education Department SED are following …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsVillage of Washingtonville – Budget Review (B26-6-1)
… are issued. Under LFL Section 10.10(d), when a village is authorized by a special or general law to incur debt to … with the fiscal year during which the municipality is authorized to issue deficit obligations, and for each … – facility fees – deficit bonds revenue of $179,071, which is a new revenue in the 2026-27 budget to cover the portion …
https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1Town of Coventry – Transparency of Fiscal Activities (S9-25-32)
… for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). In addition, as shown in Figure 1, … Section 30. Furthermore, the Supervisor did not ensure debit card purchases were Board-approved, review payroll … have access to the Town’s current fiscal activities. Based on our review of the Supervisor’s records, we determined that …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32Exxon's Investors Call for Meaningful Climate Risk Plan
… the New York State Common Retirement Fund (Fund), and the Church of England, are calling on ExxonMobil to explain how … said Edward Mason, Head of Responsible Investment for the Church Commissioners. "We are delighted that the resolution … This is the second consecutive year that the Fund and the Church of England have co-filed the proposal along with …
https://www.osc.ny.gov/press/releases/2017/04/exxons-investors-call-meaningful-climate-risk-planOpinion 89-22
… You ask whether a town is responsible for the design, installation, maintenance and upgrading of traffic signals at … Whether a town is responsible for the design installation maintenance and upgrading of traffic signals at …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Opinion 2000-1
… the issues discussed in the opinion. CLAIMS -- Payment (of police officers' legal fees as moral obligation) LOCAL LAWS -- Compensation (authority to pay police officers' legal fees) -- Municipal Funds (authority to pay police officers' legal fees) MUNICIPAL FUNDS -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 2000-4
… district is not prohibited from establishing, pursuant to a collective bargaining agreement, a termination pay program where: the program is to provide an incentive to certain employees to separate from service, irrespective … district can establish a termination pay program designed to provide an incentive to certain employees to stop their …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4DiNapoli: Nourish NY Needs Better Oversight to Connect More Food Banks and In-State Farms to Funding
… NY) was created to help the 1-in-10 New Yorkers facing food insecurity and local farmers by connecting food banks to New York-grown products. However, an audit … NY may have limited the program's ability to fund certain food bank purchases, and thus benefit fewer area farmers. …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nourish-ny-needs-better-oversight-connect-more-food-banks-and-state-farms-fundingOverview – Career Plan
… Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payment (maximum of one per FAS year), if earned in the years used in the FAS calculation. …
https://www.osc.ny.gov/retirement/publications/1642/overviewAdditional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jOverview – New Career Plan
… Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payment (maximum of one per FAS year), if earned in the years used in the FAS calculation. …
https://www.osc.ny.gov/retirement/publications/1515/overviewAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jOverview – Non-Contributory Plan with Guaranteed Benefits
… Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payment (maximum of one per FAS year), if earned in the years used in the FAS calculation. …
https://www.osc.ny.gov/retirement/publications/1513/overviewAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… Retirement Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payment (maximum of one per FAS year), if earned in the years used in the FAS calculation. …
https://www.osc.ny.gov/retirement/publications/1511/overviewOverview – Police and Fire Plan
… Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payment (maximum of one per FAS year), if earned in the years used in the FAS calculation. …
https://www.osc.ny.gov/retirement/publications/1512/overviewXI.12.D Closing Contracts – XI. Procurement and Contract Management
… if it meets all the following criteria: A minimum of one year has passed since the Expire Date of the contract and … activity (SFS amendment transactions or payments) for one year. No open purchase orders (encumbrances) are associated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsExamples from GASB Statement 34 - Statement of Net Assets
… 7,428,952 Receivables (net) 12,833,132 3,609,615 16,442,747 4,042,290 Internal balances 175,000 (175,000) … Noncurrent liabilities: Due within one year 9,236,000 4,426,286 13,662,286 1,426,639 Due in more than one year 83,302,378 74,482,273 157,784,651 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assets