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Performance of Duty Disability – State Correction Officers and Security Hospital Treatment Assistants Plan
… Asst Plan for ERS Tiers 3 5 and 6 Article 14CO Performance of Duty Disability Section 507b …
https://www.osc.ny.gov/retirement/publications/1526/performance-duty-disabilityAdditional Service Credit for Sick Leave (Section 41[j]) – State Correction Officers and Security Hospital Treatment Assistants Plan
… Security Hospital Treatment Asst Plan for ERS Tiers 1 and 2 Section 89 Additional Credit for Sick Leave Section 41j …
https://www.osc.ny.gov/retirement/publications/1525/additional-service-credit-sick-leave-section-41jCredit for Previous Public Employment or Military Service – State Correction Officers and Security Hospital Treatment Assistants Plan
… Security Hospital Treatment Asst Plan for ERS Tiers 1 and 2 Section 89 Credit for Previous Public Employment or …
https://www.osc.ny.gov/retirement/publications/1525/credit-previous-public-employment-or-military-serviceAbout Statement No. 68 – Governmental Accounting Standards Board
… The Governmental Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for … you may need to follow GASB guidance and comply with GASB Statement No. 68. Consult with your accountant or an … by Employer—March 31, 2025 . For more information on Statement No. 68, visit the GASB website or read the Office …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68About Statement No. 67 – Governmental Accounting Standards Board
… Governmental Accounting Standards Board (GASB) Statement No. 67, Financial Reporting for Pension Plans : Establishes … and required supplementary information disclosures. Has no impact on NYSLRS’ Statement of Plan Net Position or … in Plan Net Position. For more information on Statement No. 67, visit the GASB website . Rev. 9/25 …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67Get Credit for All Your Public Service
… Previous public employment or military service might qualify NYSLRS members for additional service credit …
https://www.osc.ny.gov/retirement/members/get-credit-all-your-public-serviceLife Changes: What If I Work After Retirement?
… membership is before July 26, 1995, the limit will apply only until you turn 65. Replacing an Employee on Military … The following information is a brief summary and applies only to ERS or PFRS service retirees who are rejoining the … system other than the system you retired from, you may only join the new system if you stop receiving (suspend) your …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementTier 6 Defined Contribution Plan Option
… option to choose either the traditional defined benefit plan or a defined contribution plan for their retirement benefits, if: They are not … Employees who wish to choose the defined contribution plan must file an election during their first 30 days of … may choose either the traditional defined benefit plan or a defined contribution plan …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionWhat Tier Are You In?
… to a tier based on your date of membership. To find out what tier you are in, sign in to Retirement Online and look …
https://www.osc.ny.gov/retirement/members/what-tier-are-youDetails About the Audit Process
… appended to the end of the final report. Note that we will only include the response itself; any voluminous documents … to Top Report Distribution Draft reports are distributed only to auditee officials, with copies provided to the …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processPortville Central School District - Financial Management (2018M-245)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board annually appropriated … fund balance that was not used to finance operations and overestimated appropriations by $3.3 million (6 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Frequently Asked Questions – Understanding Your Responsibilities: Elected & Appointed Officials
… Find answers to common questions about elected and appointed …
https://www.osc.ny.gov/retirement/members/ea-officials/frequently-asked-questionsTotal Receipts – 2023 Financial Condition Report
… in federal and State policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax … recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State … (consumption and use) taxes: Accounted for 34.1 percent of 2023 receipts; and Have increased 21.3 percent since 2019. …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTotal Receipts – 2021 Financial Condition Report
… in federal and State policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax … 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total State Receipts Have …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsTotal Receipts – 2022 Financial Condition Report
… in federal and State policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax … recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State … (consumption and use) taxes: Accounted for 37.0 percent of 2022 receipts; and Have increased 32.5 percent since 2018. …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsBolivar-Richburg Central School District - Financial Management (2019M-17)
Determine whether the Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Town of North Elba – Cash Collections (2020M-49)
… report - pdf] Audit Objective Determine whether Town Clerk and departmental collections were properly accounted for and deposited. Key Findings The Clerk did not deposit … Director should review entries in the point-of-sale system and reconcile cash collections to green fees, golf …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Randolph Central School District - Financial Management (2019M-232)
… fund. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money improperly restricted to surplus fund balance in the general fund. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Genesee Valley Central School District - Financial Management (2019M-231)
… Findings The Board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and annually appropriated $225,000 of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund balance totaled over $1 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Bemus Point Central School District - Financial Management (2019M-216)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated … by a total of $3.1 million from 2016-17 through 2018-19 and annually appropriated an average of $400,000 of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216