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Partial Lump Sum Payment – En-Con Police Officers Plan
… of retirement; and Retire with a service retirement (not a disability retirement).* Choosing a Lump Sum Payment When you … a service retirement benefit and are later approved for a disability retirement benefit, the PLS payment must be repaid if you convert to the disability benefit. Additionally, severe tax consequences may …
https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-paymentMadison Central School District - Reserves and Debt Service Fund (2019M-63)
Determine whether reserve funds and the debt service fund balance were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/madison-63.pdfGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… Officers GASB Statement No. 33 provides accounting and reporting guidelines for nonexchange transactions. A … GASB Statement No 33 provides accounting and reporting guidelines for nonexchange transactions …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsOpinion 94-19
… zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt limit); (need to … zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt … Whether the face amount of zero coupon bonds ie deep discount bonds on which no periodic interest is payable …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Gingerbread Learning Center Executive Director and Wife Convicted in Nearly $800,000 Theft of Public Funds
… Elsie Mosesman pleaded guilty today to grand larceny in the second degree for stealing more than $770,000 in public funds meant for special needs pre-schoolers at the Gingerbread Learning Center in Staten Island. They must … June 18. They also will receive five years of probation. The couple used the stolen funds to landscape their home, …
https://www.osc.ny.gov/press/releases/2019/03/gingerbread-learning-center-executive-director-and-wife-convicted-nearly-800000-theft-public-fundsTown of Owasco – Financial Management and Procurement (2021M-70)
Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has multiyear financial and capital plans.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/owasco-2021-70.pdfDiNapoli Releases August Cash Report
… spending, contracts and other fiscal issues. These are easily accessible on his transparency website called Open …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportNew York’s Economy and Finances in the COVID-19 Era
… New Yorkers regularly updated on the State’s economy and finances. Subscribe to get the latest update. Subscribe … Lingering Economic Pain The economic outlook contained in the Governor’s Executive Budget proposal for State Fiscal … anticipates continuing but slow improvement for employment and other economic indicators, as well as tax revenues. Real …
https://www.osc.ny.gov/reports/covid-19-january-21-2021DiNapoli: Local Sales Tax Collections Down 3.9 Percent for First Quarter of 2021
… governments in New York State declined by 3.9 percent in the first quarter compared to the same period last year, according to State Comptroller … totaled $4.3 billion, which was $173 million less than the first quarter of 2020. “Although collections remain down …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-local-sales-tax-collections-down-3-point-9-percent-first-quarter-2021Village of Suffern – Budget Review (B25-6-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4DiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… posed by natural disasters like storms, according to an audit released today by State Comptroller Thomas P. … review at least once every five years. The plans include an Emergency Response Plan (ERP) and a Vulnerability … or are late submitting them. DOH officials said that an out-of-date plan does not necessarily mean an updated …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersState Agencies Bulletin No. 1991.3
The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for employees in certain titles represented by C82 working at OPWDD
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19913-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1988.3
The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing temporary overtime rates for employees in certain titles represented by C82 working at OMH
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19883-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 1988.2
The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing temporary overtime rates for employees in certain titles represented by C82 working at OMH
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19882-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 1991.2
… (MOAs) between the State of New York, OPWDD, the Civil Service Employees Association (CSEA), the Public Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19912-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1991.1
The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for employees in certain titles represented by C82 working at OPWDD
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19911-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1988.1
… temporary overtime rates for employees in certain titles represented by C82 working at OMH. Affected Employees: … Employees in certain Security Supervisors Unit (SSPU BU91) titles who work at OMH are affected. Background: The … employee’s regular rate of pay for employees in certain titles. The new overtime rate shall apply to all overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19881-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 2172
The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSCs automatic processing of the 2023 Year End Adjustments for Members of the NYS Legislature and to provide instructions for reporting transactions in Administration Pay Period 19C
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2081
… automatic processing of the 2022 Year End Adjustments for Members of the NYS Legislature, and to provide instructions for reporting transactions in Administration Pay Period 19C. … change during the year, the total earnings received for the year must equal the composite statutory salary, based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureDiNapoli: Restaurant Industry Critical to New York City's Economy
… New York City’s restaurant industry had 23,650 establishments in 2019, … Thomas P. DiNapoli. DiNapoli’s report found that in April, restaurant employment in New York City dropped to 91,000 jobs … were imposed on businesses. Taxable sales for the city’s restaurant industry also fell by 71 percent during March, …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economy