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Tier 1 Death Benefits – New Career Plan
… Ordinary Death Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of service credit, up to 36 years. Alternative Death Benefit If you die while in service after age 55, an …
https://www.osc.ny.gov/retirement/publications/1515/tier-1-death-benefitsTier 1 Death Benefits – Police and Fire Plan
https://www.osc.ny.gov/retirement/publications/1512/tier-1-death-benefitsTier 1 Death Benefits – Non-Contributory Plan with Guaranteed Benefits
https://www.osc.ny.gov/retirement/publications/1513/tier-1-death-benefitsXIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets include the following: Criteria for recording general capital assets including infrastructure Recording general …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsComptroller DiNapoli Releases School Audits
… did not maintain ledgers during the 2012-13 fiscal year. Schenevus Central School District – Budgeting (Otsego …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsThe Sentinel - Winter 2024
A semiannual newsletter for members of the Police and Fire Retirement System (PFRS).
https://www.osc.ny.gov/files/retirement/publications/pdf/sentinel-winter-2024.pdfThe Sentinel - Spring 2023
A semiannual newsletter for members of the Police and Fire Retirement System (PFRS).
https://www.osc.ny.gov/files/retirement/publications/pdf/sentinel-spring-2023.pdfThe Sentinel - Fall 2022
A semiannual newsletter for members of the Police and Fire Retirement System (PFRS).
https://www.osc.ny.gov/files/retirement/publications/pdf/sentinel-fall-2022.pdfThe Sentinel - Spring 2022
A semiannual newsletter for members of the Police and Fire Retirement System (PFRS).
https://www.osc.ny.gov/files/retirement/publications/pdf/sentinel-spring-2022.pdfTown of Ephratah – Accounting Records and Reports (2022M-138)
… report – pdf] Audit Objective Determine whether the Town of Ephratah (Town) Town Supervisor (Supervisor) maintained … reconciliations were not performed in a timely manner. Annual Update Documents (AUDs) from 2015 through 2020 were …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and reports for the … bank reconciliations are prepared by the bookkeeper to balance with the Town's cumulative cash balance versus the cash attributable to each individual fund. The Board does not receive all the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Wyandanch Union Free School District – Budget Review (B25-7-3)
… ’s general fund as of June 30, 2019. Local Finance Law (LFL) Section 10.10(d) requires municipalities and school … of $23,336,380, which is within the limits established by law. Key Recommendations This budget review did not have any …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3DiNapoli: Agricultural Activity Brings $37.6 Billion Into New York’s Economy
… Agriculture contributed $37.6 billion to New York’s economy in 2012, an increase of more than 22 … as well as wine, apples, maple syrup and other products. “New York’s economy is still fueled by agricultural activity …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-agricultural-activity-brings-376-billion-new-yorks-economyState Comptroller DiNapoli Releases Audits
… areas of the state. Overall, auditors determined that HTFC is making program payments to property owners for the correct …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsIX.12.O Refunds – IX. Federal Grants
… Transaction Threshold Interest will be calculated on the federal percentage of all … a gross transaction threshold of $50,000 or more. State Interest Liability For each refund, a state interest … appropriation on a timely basis will have to separately account for the time (number of days, program, total refund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsDiNapoli Announces State Contract & Payment Actions for January 2015
… Recovery, Performant Recovery and Continental Service Group. Office of Homeland Security and Emergency Services …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-state-contract-payment-actions-january-2015State Agencies Bulletin No. 2313
… in an Executive branch bargaining unit of New York State government and have been rated at least “Satisfactory.” As a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2313-longevity-service-payment-employees-eligible-bargaining-unitOpinion 94-6
… of the [company], and had no interest whatever in the progress or prosperity or welfare of the company and received …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Full- and Part-Time Service Credit – Special 20- and 25-Year Plans
… the day you begin employment with a participating employer and work continuously on a full-time basis, we calculate your retirement service credit by subtracting your beginning … paid employment. Part-Time Employment For Tier 2, 3, 5 and 6 members, one year of part-time employment is credited …
https://www.osc.ny.gov/retirement/publications/1517/full-and-part-time-service-creditOysterponds Union Free School District - Financial Management (2019M-217)
… revenues, expenditures and unassigned fund balance based on historical data and known trends. Discontinue the practice …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217