Search
GASB Statement 87, Leases
… Defining a Lease Under GASBS 87 A lease is a contract that transfers the right to use another … lessee, or sale of the asset by the lessor. For example, a lease-purchase contract. Understanding Lease Terms Lease … Agency Guide GASB Statement 87 Lease Definitions …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesAvailable Pension Payment Options – Special 20- and 25-Year Plans
… (Option 0) This option provides the maximum benefit payment to you each month for the rest of your life. Under … within the five- or ten-year period. Alternative Pension Payment Options If the options described here do not meet … your needs, we will consider written requests for other payment options. These requests must be outlined in detail by …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsAvailable Pension Payment Options – State Police Plan
… after retiring), no pension payments will be paid to any beneficiary. Cash Refund — Contributions (Available only to … annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated … lifetime, and is based on your birth date and that of your beneficiary. When you die, your beneficiary will receive the …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-optionsReporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up)
… of the three recommendations included in our initial audit report, Reporting of Community-Based Services Under the Transformation Reinvestment Plan (Report 2021-S-15 ). About the Program OMH’s mission is to … of the three recommendations included in our initial audit report Reporting of CommunityBased Services Under the …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/reporting-community-based-services-under-transformation-reinvestment-plan-followComptroller DiNapoli and A.G. Schneiderman Announce Indictment of NYC Councilman Ruben Wills In Public Corruption Scheme
… New York State Comptroller Thomas P. DiNapoli and New York State Attorney General Eric T. Schneiderman … Wills for allegedly pocketing both public campaign funds and charitable grant money for personal benefit. Mr. Wills and a member of his family that he enlisted as a …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-nyc-councilman-ruben-wills-publicOther Bulletin No. 81
… the State University Construction Fund with instructions for processing the April 2025 SCF CSEA LLS payment and … State University Construction Fund and CSEA which provides for payment of the 2025 Longevity Payment in April 2025 as a … 1L. OSC will process this payment via direct deposit. For employees who do not have direct deposit, this payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-81-april-2025-state-university-construction-fund-scf-civilSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… lane, which reads the toll tag and collects the toll; and cameras to identify cars without toll tags. However, at TBTA crossings that are gated, the cameras are part of the toll violation enforcement system. … but replaces cash with Tolls by Mail. Under Tolls by Mail, cameras are used to take pictures of the license plates, and …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesComptroller DiNapoli Releases Municipal Audits
… Public Library , Town of Great Valley , Town of Le Roy , Village of Monticello , Newstead Fire Company , City … performed an annual audit of the clerk’s records. Town of Le Roy – Purchasing (Genesee County) The board reviewed each … Gloversville Public Library Town of Great Valley Town of Le Roy Village of Monticello Newstead Fire Company City of …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3NYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… in the country, has adopted new, long-term targets for lowering greenhouse gas (GHG) emissions consistent with … called on the company to adopt and report on targets for the long-term reduction of its GHG emissions, taking into … In its American Electric Power: Strategic Vision For a Clean Energy Future 2018 report, AEP outlines a …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsOther Bulletin No. 87
… Fund with instructions for processing the April 2026 SCF CSEA LLS payment and eligibility changes due to the … Fund’s Board Resolution AD-8 authorizes the 2021-2026 Memorandum of Agreement between the State University … for the April 2026 SCF CSEA LLS payment during 2026-2027: Leave of Absence/Preferred List on 03/31/2026: An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-87-april-2026-state-university-construction-fund-scf-civilDiNapoli: Former Non-Profit Executive Pleads Guilty to Falsifying Business Records
… her health insurance premiums, giving herself $5,518.77 in benefits that she was not entitled to. "Today, Jennifer … Corning Police Department for their ongoing partnership in ensuring we uncover corruption and carry out justice.” The … was employed by FSS for more than 20 years, was terminated on December 27, 2018 once her actions were brought to light. …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-former-non-profit-executive-pleads-guilty-falsifying-business-recordsCompliance With Requirements to Maintain Systems at Vendor-Supported Levels
… established by the State Office of Information Technology Services (NYS ITS). The Policy defines the minimum … (i.e., systems continue to be updated and patched by the system’s vendor). Key Findings We determined that, …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsNYS Common Retirement Fund Announces Second Quarter Results
… mortgages (26.6 percent), private equity (7.9 percent), real estate (6.8 percent), absolute return strategy (3.1 percent) … Fund New York State Comptroller Thomas P. DiNapoli is trustee of the New York State Common Retirement Fund, the …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-resultsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Charlton – Procurement (2022M-5) Town officials did not …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0Emerging Manager Program
… of capital, perform due diligence and recommend managers to participate in the program. Each year, the Fund also seeks … parameters and contact information for each program partner: Public Equities | Private Equity | Fixed Income | Real Assets | Real Estate | Credit & O/ARS If you have individual …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
… – pdf] Audit Objective Determine whether the Delaware Academy Central School District at Delhi (District) Board of … Determine whether the Delaware Academy Central School District at Delhi District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mGowanda Central School District – Financial Management (2024M-104)
… the Gowanda Central School District (District) Board of Education (Board) and District officials properly managed … appropriations from 2020-21 through 2022-23 by a total of $13.1 million and appropriated nearly $6.7 million of fund balance that was not needed or used. The continued …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Niagara County – County Bridge Maintenance (S9-13-2)
Niagara County County Bridge Maintenance S9132
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Participation in the Program – Contribution Stabilization Program
… complete and submit a Participation Request form . Forms can be submitted by: Email as an attachment to … are treated separately. Please read the information on the How the Program Works page carefully before you submit a form … will need to complete the Termination Request form . Forms can be submitted by: Email as an attachment to …
https://www.osc.ny.gov/retirement/employers/csp/participation-programComptroller DiNapoli Releases School Audits
… County) The district has overestimated appropriations for payroll, health insurance, retirement, debt and utilities … that funded recurring expenditures with recurring revenues for the general fund for 2012-13, 2013-14 or 2014-15 fiscal years. Furthermore, …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0