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Town of Seneca Falls – Justice Court (2013M-89)
… liabilities performed by the Court clerks. Review an audit log generated by the Court’s database management system, or a manual log maintained by the Justices and clerks, that documents the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… The Eugenio Maria de Hostos Charter School, located in the City of Rochester in Monroe County, is governed by a Board of Trustees which is … it is questionable whether the leases and contracts were in the best interest of the School. The School paid for use …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationTown of Reading – Financial Management (2013M-217)
… the Town’s financial condition and budgeting practices for the period January 1, 2010 through August 31, 2013. … to be maintained. Additionally, the Board has no policy for developing accurate budget estimates. Because the Board … in the general fund and 93 percent in the highway fund for the ensuing year’s appropriations. The Town comingled …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Town of Java – Water Accountability (2013M-338)
… October 17, 2013. Background The Town of Java is located in Wyoming County and has a population of 2,057. The Town is … and the 11.6 million gallons of unaccounted-for water in excess of the standard industry allowance, we estimate that the Town lost $23,327 in revenue if the unaccounted-for water was due to …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… nonexchange transactions. A nonexchange transaction is one in which a government receives (or gives) value without directly giving (or receiving) equal value in exchange. There is no clear link between services provided … accrual basis of accounting. Modified accrual will be used in preparing your annual financial report to the State …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsDiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… March 31, 2024, the Fund had 42.85% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds and mortgages (22.26%), private equity … Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and invests the assets …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24State Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Cortland Enlarged City School District Miller Place Union Free School District and the Peru Central School District
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0CUNY Bulletin No. CU-336
… CMB Amount: Amount to be paid A copy of authorization Form 607B (supporting documentation for payment approval) … be forwarded to your OSC Payroll Auditor at the time of submission of the payment. The agency should refer to CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-336-cuny-managerial-performance-based-bonusState Agencies Bulletin No. 1188
… To provide agencies with instructions to pay the Firearms Training and Safety Incentive Program payment. Affected … complete agency-directed firearms proficiency and safety training programs as set by the Joint Committee on Health and Safety are eligible for a pilot Firearms Training and Safety Incentive Program payment. This pilot …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1188-pef-firearms-training-and-safety-incentive-programState Agencies Bulletin No. 872
… Purpose To inform agencies of the new process for checking the Retirement Plan checkbox in Box 13 of the Form W-2 Wage and Tax Statement. Background In … To inform agencies of the new process for checking the Retirement Plan checkbox in Box 13 of the Form W2 Wage and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/872-change-process-retirement-plan-checkbox-form-w-2Accidental Death Benefit – New Career Plan
… The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent parent. The annual benefit is equal to one-half (50 percent) of your FAS … will be refunded to your designated beneficiary or to your estate. The benefit can only be paid to the following family …
https://www.osc.ny.gov/retirement/publications/1515/accidental-death-benefitAccidental Death Benefit – Regional State Park Police Plan
… your estate. The benefit can only be paid to the following family beneficiaries, in this order: First, to your surviving … last designated beneficiary or your estate. Filing Your family or employer should notify us of your death as soon as … beneficiary. If you die on or after January 1, 2020, the application for the accidental death benefit must be filed …
https://www.osc.ny.gov/retirement/publications/1867/accidental-death-benefitAccidental Death Benefit – En-Con Police Officers Plan
… your estate. The benefit can only be paid to the following family beneficiaries, in this order: First, to your surviving … last designated beneficiary or your estate. Filing Your family or employer should notify us of your death as soon as … beneficiary. If you die on or after January 1, 2020, the application for the accidental death benefit must be filed …
https://www.osc.ny.gov/retirement/publications/1822/accidental-death-benefitAccidental Death Benefit – State University Police Plan
… your estate. The benefit can only be paid to the following family beneficiaries, in this order: First, to your surviving … last designated beneficiary or your estate. Filing Your family or employer should notify us of your death as soon as … beneficiary. If you die on or after January 1, 2020, the application for the accidental death benefit must be filed …
https://www.osc.ny.gov/retirement/publications/1823/accidental-death-benefitRetirement System Membership – Special 20- and 25-Year Plans
… working for New York State or any municipal employer in the State, membership in the New York State and Local Police and Fire Retirement … begins. Special Plan Coverage Your plan is listed in your Member Annual Statement, or you can contact us to …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membershipAccidental Death Benefit – Career Plan
… The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent parent. The annual benefit is equal to one-half (50 percent) of your FAS … will be refunded to your designated beneficiary or to your estate. The benefit can only be paid to the following family …
https://www.osc.ny.gov/retirement/publications/1642/accidental-death-benefitAccidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent parent. The annual benefit is equal to one-half (50 percent) of your FAS … will be refunded to your designated beneficiary or to your estate. The benefit can only be paid to the following family …
https://www.osc.ny.gov/retirement/publications/1511/accidental-death-benefitAccidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent parent. The annual benefit is equal to one-half (50 percent) of your FAS … will be refunded to your designated beneficiary or to your estate. The benefit can only be paid to the following family …
https://www.osc.ny.gov/retirement/publications/1513/accidental-death-benefitAccidental Death Benefit – Forest Rangers Plan
… your estate. The benefit can only be paid to the following family beneficiaries, in this order: First, to your surviving … last designated beneficiary or your estate. Filing Your family or employer should notify us of your death as soon as … beneficiary. If you die on or after January 1, 2020, the application for the accidental death benefit must be filed …
https://www.osc.ny.gov/retirement/publications/1864/accidental-death-benefitAccidental Death Benefit – Police and Fire Plan
… The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent parent. The annual benefit is equal to one-half (50 percent) of your FAS … will be refunded to your designated beneficiary or to your estate. The benefit can only be paid to the following family …
https://www.osc.ny.gov/retirement/publications/1512/accidental-death-benefit