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Available Pension Payment Options – Special 20- and 25-Year Plans
… payments cease upon your death. After you die (even if it is soon after retiring), no pension payments will be paid to … you with a reduced monthly benefit for your lifetime and is based on your birth date and that of your beneficiary. … amount you were receiving for life. If your beneficiary is your spouse at the time of your death, they will be …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsCUNY Bulletin No. CU-553
… To explain the manual processing of Ratification Bonus Payments Affected Employees Eligible employees of the PSC … for the Term of 10/20/2010 – 11/30/2017. Effective Date(s) Payments will be made in Pay Period 14C (Institution), … positions may be eligible for multiple Ratification Bonus payments (not to exceed a combined total of $1,000.00). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-553-cuny-psc-professional-staff-congress-ratification-bonusVillage of Suffern – Budget Review (B19-6-3)
… expenditure projections in the Village’s tentative budget for the 2019-20 fiscal year are reasonable. Background The Village of Suffern, … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … expenditure projections in the Villages tentative budget for the 201920 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … 1, 2012 through July 8, 2013. Background The District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… Background The District is a district corporation of the State, distinct and separate from the Town of Afton, and … overall financial management. The District’s general fund budget totaled $114,800 for the 2013 fiscal year. Key … activities and files an annual update document with the State Comptroller’s Office each year, the Treasurer does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Circleville Fire District – Board Oversight (2013M-343)
… August 18, 2013. Background The Circleville Fire District is located in the Town of Wallkill in Orange County. An … expense. Ensure that the District credit card policy is enforced. Adopt an online banking policy and enter into a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Hicksville Water District – Competitive Quotations (2013M-233)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial … were engaged to provide maintenance for the District’s vehicles, upgrade the security system, and service the … whether Board members are ensuring compliance with their own purchasing policy when approving the claims vouchers for …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233State Agencies Bulletin No. 1184
… 07/23/2012 (Institution and Administration), and Employee is in Bargaining Unit 01, and Employee has a Pay Basis Code … 07/23/2012 (Institution and Administration), and Employee is in Bargaining Unit 01, and Employee has a Pay Basis Code … 07/23/2012 (Institution and Administration), and Employee is in Bargaining Unit 01, and Employee has a Pay Basis Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the … remain in place through March 2021 unless the emergency is revoked before January 2021, and is already set to continue through December 31 because of a …
https://www.osc.ny.gov/reports/covid-19-october-14-2020Other Bulletin No. 12
… Inactive employees may be eligible for a payment as a result of the adjustments. If the agency has made an effort …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-12-retroactive-april-1-2010-salary-increase-suny-constructionState Agencies Bulletin No. 1969
… Purpose The purpose of this bulletin is to inform the New York State Senate and New York State … statutory salary, or composite statutory salary, whichever is applicable, an adjustment of regular earnings must be paid … year because the Member’s statutory salary of $110,000 is not evenly divisible by 26 pay periods. Members who serve …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1969-2021-year-end-adjustment-members-nys-legislatureExamples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Changes in Fiduciary Net Assets Fiduciary Funds … Examples from GASB Statement 34 Statement of Changes in Fiduciary Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December 31, 2002 Employee … liabilities 1,358 1,234 $ 228,050 NET ASSETS: Held in trust for pension benefits and … Examples from GASB Statement 34 Statement of Fiduciary Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsOpinion 2001-9
… implied ..." (General Municipal Law §800[2]). "Interest" is defined in section 800(3) as a "direct or indirect … 18 also provides that a municipal officer or employee is deemed to have an interest in any contract with a firm, … partnership, association or corporation of which he or she is an officer, employee or director (General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Andes Central School District - Cafeteria Operations (2019M-26)
… detailed policies and establish written procedures for collecting and accounting for cafeteria cash receipts. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Panama Central School District – Financial Management (2016M-271)
… Board and District officials retained excessive levels of fund balance above the statutory limit. Key Recommendation Ensure that unrestricted fund balance complies with the statutory limit and develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Greenwood Lake Union Free School District – Financial Condition (2016M-40)
… by an elected seven-member Board of Education. General fund appropriations for the 2015-16 fiscal year were … realistic estimates of appropriations and the use of fund balance in the annual budget. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Dobbs Ferry Union Free School District – Reserve Funds (2015M-264)
… $41.9 million. Key Finding The District has a reserve fund policy which provides guidance on how to establish, fund and maintain reserve funds, and all reserves were funded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/dobbs-ferry-union-free-school-district-reserve-funds-2015m-264Horseheads Fire District #1 - Board Oversight (2019M-82)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Adequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had … when warranted, during the course of their fiscal year. To assess whether local officials adequately considered … financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1