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Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… accurate or timely accounting records and reports. As a result, the Board of Trustees’ (Board’s) ability to make … Department of Taxation and Finance (NYSDTF), which could result in the Village paying fines and penalties. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Town of Gorham – Budgeting (2023M-181)
… in the TW general fund as of December 31, 2022. Budget transfers were made at year end, rather than as necessary … Use historical trends and/or other known factors to develop and adopt annual budgets that contain more … a manner that benefits Town taxpayers. Make timely budget transfers so that budget line items are not over expended. …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Progress Report: MTA Capital Security Program - November 2008
The MTA operates the largest and most diverse transportation system in the nation, and keeping it secure entails significant challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2009.pdfGetting the MTA Back on Track - August 2010
The Metropolitan Transportation Authority (MTA) is responsible for operating the largest mass transit system in the nation.
https://www.osc.ny.gov/files/reports/osdc/pdf/mta-summary-report.pdfName Change Notice (RS5483)
To notify NYSLRS of a change to your name, use form RS5483.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5483.pdfApplication for Service Retirement (RS6037)
To apply to receive a pension benefit, NYSLRS members use form RS6037.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6037.pdfTown of Ancram - Financial and Capital Planning (2019M-135)
… period. Develop a fund balance and reserve policy to govern the levels of unrestricted fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-ancram-financial-and-capital-planning-2019m-135XV.13 Federal Funds – Payments – XV. End of Year
… In order for the State to be reimbursed for payments made from federal funds by the end of the fiscal year, vouchers and journal transfers including fringe benefit payments must be paid by … the dates specified may not provide OSC sufficient time to conclude its review prior to the beginning of the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv13-federal-funds-paymentsExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Sample City Statement of Revenues, Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year Ended … out (290,000) (211,409) (501,409) (175,003) Change in net assets 4,632,009 (1,412,124) 3,219,885 (758,808) Total …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsForms Order (RS1165)
For NYSLRS employers to order Retirement System forms and publications.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs1165.pdfPort Jervis City School District – Financial Condition (2022M-152)
… the Port Jervis City School District (District) officials and Board of Education (Board) effectively managed the … general fund financial condition. Key Findings The Board and District officials did not effectively manage the … more taxes than needed to fund operations. The Board and District officials: Consistently overestimated general …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… not authorize the 44 electronic funds transfers (EFTs) or sign the 155 checks. Properly sign checks; instead, a rubber signature stamp was used, …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Maintenance and Inspection of Event Recorder Units (Follow-Up)
… primarily in cases where the ERUs have only 12 hours of memory capacity before their data is overwritten. …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followOpinion 2010-2
… , 167 Misc 2d 810, 636 NYS2d 547, affd 236 AD2d 272, 653 NYS2d 576, lv denied 90 NY2d 802, 660 NYS2d 712). 2 To … as had been done for many years" (236 AD2d at 272, 653 NYS2d at 576). In Matter of Toussie v County of Suffolk , …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… did not fully utilize the new Department of Motor Vehicles registration suspension program, submitting only a limited number of registrations for suspension each week after the … period. In 23 weeks in 2016, TBTA submitted 225 plates for registration suspension out of the 4,645 that were eligible. …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followStandard Work Day and Reporting Resolution – Understanding Your Responsibilities: Elected & Appointed Officials
… officials who do not participate in a time-keeping system on a Standard Work Day and Reporting Resolution for … days you work in a month.] This is important because your retirement benefits are based, in part, on the days you work. … The resolution confirms your standard work day. Every employee title, including elected or appointed officials, …
https://www.osc.ny.gov/retirement/members/ea-officials/standard-work-day-and-reporting-resolutionDiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… and to close next year’s budget gap.” More than 944,000 jobs were lost in March and April, the largest job loss since … level in 44 years. The loss represented one-fifth of the jobs in the city and erased nearly all of the gains over the … Transportation Authority, which is vital to the regional economy, faces an unprecedented financial crisis. …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesNYSLRS Regulation 315.4 for Elected and Appointed Officials
This session will cover the reporting requirements under Regulation 315.4 for elected and appointed officials who are members of the New York State and Local Retirement System (NYSLRS). We will discuss what is required for elected and appointed officials, and employers.
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-regulation-reporting-030123.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials.
https://www.osc.ny.gov/files/local-government/academy/pdf/record-of-activities-nyslrs-031925.pdf15 Day Waiver for NYSLRS Service Retirement Application
Governing provisions of the Retirement and Social Security Law impose a 15 day waiting period before application for service retirement becomes effective.
https://www.osc.ny.gov/files/press/pdf/15-Day-waiver-for-NYSLRS-service-retirement-application.pdf