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GASB Statement 87, Leases
… Agency Guide GASB Statement 87 Lease Definitions …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesState Agencies Bulletin No. 1352
… inform agencies of a new CONTROL-D report that identifies location pay discrepancies. Affected Employees All Employees … each pay cycle is confirmed Background Eligibility for the location pay earnings is based on the employee’s status, … bargaining unit, pay basis code, and regular position location, as of the last day of the current pay period. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1352-new-control-d-report-npay799-location-pay-exceptions-reportFormer Avon Police Chief Pleads Guilty to Stealing Federal Funds
… handling the case, stated that in 2022, the Avon Central School District and the Village of Avon entered into a School … to the district. In exchange, the School Resource Officer (SRO) would be paid an hourly wage by the district. Between … Thomas DiNapoli. Sentencing is scheduled for June 5, 2025, at 1:00 p.m. before Judge Wolford. Since taking office in …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsAdditional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an … For example, if you have four years and ten months of service credit and you need five to be vested, your sick … benefit calculation. For example, if you have 19½ years of service credit but your pension will improve substantially …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an … For example, if you have four years and ten months of service credit and you need five to be vested, your sick … benefit calculation. For example, if you have 19½ years of service credit but your pension will improve substantially …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… Section 341(j) of the Retirement Social Security Law (RSSL) provides an … For example, if you have four years and ten months of service credit and you need five years to be vested, your … benefit calculation. For example, if you have 19½ years of service credit but your pension will improve substantially …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jOversight of Direct Placement of Children (Follow-Up)
… report, Oversight of Direct Placement of Children ( 2017-S-30 ). About the Program OCFS oversees the State’s child … regarding children in direct placement is tracked in CONNECTIONS, the system of record for child welfare in New York State. As of March 1, 2021, CONNECTIONS reported there were 3,738 children in New York …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followExamples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright … Examples from GASB Statement 34 Statement of Changes in Fiduciary Net …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsDiNapoli: Pension Contribution Rates Remain Stable for Fiscal Year 2017-18
… Retirement System (ERS) will decrease from 15.5 percent of payroll to 15.3 percent of payroll. The average contribution rate for the Police and … (PFRS) will increase to 24.4 percent from 24.3 percent of payroll. "After three years of rate reductions, pension …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-pension-contribution-rates-remain-stable-fiscal-year-2017-18DiNapoli Releases Lower Manhattan Economic Snapshot
… midst of the unspeakable tragedy suffered 15 years ago, to imagine Lower Manhattan as we know it today,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotState Agencies Bulletin No. 1512
… Employees Interest arbitration ineligible employees in the Security Services Unit (SSU) – BU21 who meet the eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1512-2016-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestSullivan County – Fiscal Stress (2013M-81)
… Purpose of Audit The purpose of our audit was to determine the financial health of the County and identify causes of any identified fiscal …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Capital – 2022 Financial Condition Report
… A robust, efficiently managed capital investment program can … assets can weaken the State’s economy and its ability to attract and retain business. Capital assets include not … Has Increased Over the Past Five Years* From SFY 2017-18 to SFY 2021-22, capital spending increased by $4.1 billion …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalOpinion 88-27
… merely provided a mechanism which was intended to free municipal resources from an unnecessary drain by …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 90-47
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Legal … superintendent of highways for legal expenses incurred in defending a lawsuit brought against the town and the superintendent in both his individual and official capacities. The …
https://www.osc.ny.gov/legal-opinions/opinion-90-47DiNapoli Estimates LIRR Strike Could Cause Up to $50 Million in Economic Loss Daily
… P. DiNapoli today estimated a potential Long Island Rail Road (LIRR) strike could cause up to $50 million in lost … P DiNapoli today estimated a potential Long Island Rail Road LIRR strike could cause up to $50 million in lost …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-estimates-lirr-strike-could-cause-50-million-economic-loss-dailyTown of Marlborough - Water and Sewer Financial Operations (2018M-160)
… Key Recommendations Prepare an annual cost analysis to calculate the water and sewer rates to be billed. Review and repay all outstanding interfund … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… To determine whether project owners are receiving Rural Rental Assistance Program (RRAP) payments only for eligible … the Housing Trust Fund Corporation (HTFC) is engaging in adequate outreach activities to make sure the program is … States Department of Agriculture (USDA). RRAP provides rental subsidies for low-income elderly and family tenants …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programHealth Sciences Charter School – Procurement (2013M-211)
… the period July 1, 2011, to May 3, 2013. Background The Health Sciences Charter School is located in the City of … Health Sciences Charter School Procurement 2013M211 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211DiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… “The defendant abused her position to treat herself to video rentals, gifts, groceries and spending money,” DiNapoli … Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-town