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XVI.3.A Financial Statements – XVI. Financial Reporting
… ) Process and Document Preparation: Financial reporting is the process of communicating information concerning the … of governmental accounting and financial reporting is necessary. The minimum financial reporting requirements … supplementary information (Other than MD&A). MD&A, which is required supplementary information, should focus on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsGreen Economy Boosts Job Growth in New York
… and changing the skills required to fulfill others. In total, these occupations made up over 17% of all jobs in … and Community Protection Act (CLCPA) and the Reforming the Energy Vision, not only encourage the creation of new jobs … peace for operations and maintenance have been enacted for renewable energy projects. Now, we need to ensure those …
https://www.osc.ny.gov/press/releases/2022/02/green-economy-boosts-job-growth-new-yorkReceiving Your Benefit and Filing Your Option Election – En-Con Police Officers Plan
… Life Allowance, which provides you with the maximum amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect … You have up to 30 days after your pension benefit becomes payable to change your selection. If you are a disability …
https://www.osc.ny.gov/retirement/publications/1822/receiving-your-benefit-and-filing-your-option-electionEmployee Qualifications, Hiring, and Promotions
… hiring and promotion policies, procedures, and directives for New York City Transit (Transit), Manhattan and Bronx … movement of employees and if there are opportunities for improprieties in the hiring, promotion, or supervision of … to a Civil Service examination to establish eligibility for appointment; non-competitive titles do not require an …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsDiNapoli: Help for Vulnerable Adults in NYC Falls Short
… Assistance fell short for vulnerable adults in New York City because Adult Protective Services (APS) … shortages and high caseloads, according to an audit by New York State Comptroller Thomas P. DiNapoli. The audit … Assistance fell short for vulnerable adults in New York City because Adult Protective Services APS …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-help-vulnerable-adults-nyc-falls-shortSUNY Bulletin No. SU-338
… Payments. Effective Dates Payments that include both the Fall and Spring semesters may be made beginning in … Period 19L, paychecks dated 01/04/2023. Payments for the Fall semester only, may be made beginning in Administration … Employees anticipated to be employed for both the Fall and Spring semesters are due a lump sum payment of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-338-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2022SUNY Bulletin No. SU-352
… Payments. Effective Dates: Payments that include both the Fall and Spring semesters may be made beginning in … Period 20L, paychecks dated 01/17/2024. Payments for the Fall semester only, may be made beginning in Administration … Employees anticipated to be employed for both the Fall and Spring semesters are due a lump sum payment of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-352-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2023SUNY Bulletin No. SU-304
… Payments. Effective Dates Payments that include both the Fall and Spring semesters may be made beginning in … Period 2L, paychecks dated 05/12/2021. Payments for the Fall semester only may be made beginning in Administration … Employees anticipated to be employed for both the Fall and Spring semesters are due a lump sum payment of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-304-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2020SUNY Bulletin No. SU-316
… Payments. Effective Dates Payments that include both the Fall and Spring semesters may be made beginning in … Period 18L, paychecks dated 12/22/2021. Payments for the Fall semester only, may be made beginning in Administration … Employees anticipated to be employed for both the Fall and Spring semesters are due a lump sum payment of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-316-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2021State Agencies Bulletin No. 1474
… DRP reductions is less than zero (0) in one or more record number Background As Part of the New York State and Civil Service Employees … Deficit Reduction Plan (DRP) created pursuant to Section 7 Part A of Chapter 491 of the Laws of 2011 and the Division of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1474-repayment-civil-service-employees-association-csea-administrationEdmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
Determine whether the Edmeston Fire District (District) Board of Fire Commissioners (Board) properly audited claims and whether the Treasurer filed the required Annual Financial Reports (AFRs) timely.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/edmeston-fire-district-2024-116.pdfThe Construction Industry in New York City: Recent Trends and Impact of COVID-19
… expected to start in June 2021. The PA also plans to replace the Port Authority Bus Terminal in Manhattan at a …
https://www.osc.ny.gov/reports/osdc/construction-industry-new-york-city-recent-trends-and-impact-covid-19Overview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new sections of the Retirement and … (PFRS): Section 383-e of the RSSL provides a new 20-year plan, which is optional for Tier 5 members and Tier 6 members … 1, 2025. Section 383-f of the RSSL provides a new 25-year plan, which is optional for Tier 2 and 3 members. IMPORTANT: …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewState Agencies Bulletin No. 1811
… Absence, and An Increment Code indicating their position was previously downward reallocated 0069 (Non-Security … at the Department of Health (Administration Lag cycle) was a PEF Public Health Representative 3, grade 20 at job … reallocation effective 11/17/2016, their increment code was updated to 0069 (indicating the downward reallocation). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1811-new-procedure-maintaining-job-data-information-employees-reallocatedOpinion 2006-1
… is in reply to your letter asking whether a town may pay an employee on the morning of the last day of the payroll … provides that no claim against a town may be paid unless an itemized voucher therefor is presented, audited and … services rendered to the town by any person, other than an elective town officer, must be certified by the town …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Unified Court System Bulletin No. UCS-352
… Chapter 1 of the Laws of 2023, which implemented the 2021-2026 Agreement between the Unified Court System of the State … a Longevity Lump Sum payment in April 2025. Note: The 2021-2026 CSEA agreement phases out the Judicial Longevity Payment … payment will be ended for all employees after March 31, 2026. Effective Dates: The April 2025 Longevity Lump Sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-352-april-2025-unified-court-system-ucs-judicial-longevity-paymentState Agencies Bulletin No. 1995.3
… Janitor 003207 3016000 Launderer 003441 3302200 Lic Mstr Soc Wrkr 1 019228 8156100 Lic Mstr Soc Wrkr 2 018994 8156200 Licensed Prac Nrs 005594 5500200 … 1 006083 6225100 Medical Lab Tech 2 006084 6225200 Medical Soc Wkr A 007221 8108202 Medical Soc Wkr B 007222 8108203 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19953-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1989.3
… Housekeeper 003189 3004000 Janitor 003207 3016000 Lic Mstr Soc Wrkr 1 019228 8156100 Lic Mstr Soc Wrkr 2 018994 8156200 Licensed Practical Nurse 005594 … Ther 005783 5700300 Senr Recreation Ther 005831 5903300 Soc Work Assnt 1 007365 8159110 Soc Work Assnt 2 007367 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19893-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1995
… Janitor 003207 3016000 Launderer 003441 3302200 Lic Mstr Soc Wrkr 1 019228 8156100 Lic Mstr Soc Wrkr 2 018994 8156200 Licensed Prac Nrs 005594 5500200 … 1 006083 6225100 Medical Lab Tech 2 006084 6225200 Medical Soc Wkr A 007221 8108202 Medical Soc Wkr B 007222 8108203 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1995-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1989
… Housekeeper 003189 3004000 Janitor 003207 3016000 Lic Mstr Soc Wrkr 1 019228 8156100 Lic Mstr Soc Wrkr 2 018994 8156200 Licensed Practical Nurse 005594 … Ther 005783 5700300 Senr Recreation Ther 005831 5903300 Soc Work Assnt 1 007365 8159110 Soc Work Assnt 2 007367 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1989-pilot-program-establishing-temporary-overtime-rate-employees-certain