Search
Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… basis of accounting. Accounting records were not adequate to properly monitor the Village’s financial condition and … monthly financial reports of receipts and disbursements to the Board. Key Recommendations The Clerk-Treasurer should: … basis of accounting. Provide monthly financial reports to the Board. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Application for Article 15 Disability Retirement (RS6340)
For NYSLRS Tier 3, 4, 5 and 6 members to apply for Article 15 disability retirement.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6340.pdfTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… was negative $370,229 and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the … budgeted for non-existing debt payments and reserve transfers that were not made totaling $430,000. Multiyear … information available for revenues and expenditures to ensure the water and sewer funds remain self-sufficient. …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Final Average Earnings
… Highest 3 Years A new law improves the pension benefits of NYSLRS Tier 6 members. When you retire, your final average … the same as other members. These improvements apply to members who retire on or after: April 1, 2024, for Police … earnings. If you recently retired and the change applies to you, we have updated your pension calculation — you don’t …
https://www.osc.ny.gov/retirement/members/final-average-earningsComptroller DiNapoli Releases State Audits
… million in Medicaid overpayments for services provided to recipients with multiple identification numbers. Of the … for the same periods. Auditors also identified several MTA employees who work and reside in New York City during … of flaws and/or inconsistencies in the methodologies used to estimate savings. OMIG officials indicate they have taken …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsVillage of Pittsford – Audit Follow-Up (2017M-51-F)
… four Trustees and the Mayor. The Village’s annual budget for the 2016-17 fiscal year is approximately $1.3 million …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fCharlotte Valley Central School District – Financial Condition (2013M-232)
… 1, 2011 to May 14, 2013. Background The Charlotte Valley Central School District is located in seven towns within … comprises five elected members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were … of this fund balance was actually needed due to the operating surpluses in 2008-09 and 2009-10 (totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Metropolitan Transportation Authority - Homeless Outreach Programs on MTA Properties (2019-D-1)
The presence of homeless people on MTA properties is a growing concern for LIRR, Metro-North, and Transit customers and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19d1.pdfExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… 2,954,389 2,954,389 Education - payment to school district 21,893,273 21,893,273 Debt … refunding escrow agent (37,284,144) (37,284,144) Transfers in 129,323 5,551,187 5,680,510 Transfers out (2,163,759) (348,046) (2,273,187) (219,076) …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Division of Housing and Community Renewal Bulletin No. DH-7
… Employees represented by BU67, whose base annual salary is below the job rate for their current position on the 04/01/02 Salary Schedule, are eligible for a Performance Advance if … are entitled to a performance advance based on the 4/01/02 Salary Schedule, OSC will insert a row on the employee's Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-7-april-1-2003-performance-advances-rent-regulationRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions (2023-S-4)
To determine whether the Metropolitan Transportation Authority—Bridges & Tunnels, MTA Bus Company, and New York City Transit-Department of Buses—identified the potential damage to its transportation systems and developed plans to mitigate the effect of extreme weather conditions and flooding ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s4.pdfState Agencies Bulletin No. 715
… Purpose To inform agencies of OSC’s automatic processing and to … Agency Actions For Pay Changes, Position Changes and Transfers with effective dates on or before 3/29/07 … the salary. For Pay Changes, Position Changes, and Transfers with effective dates after 3/29/07(Institution) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/715-april-1-2007-salary-increase-employees-represented-public-employeesUnified Court System Bulletin No. UCS-149
… combined under LOC or LMH as described below. Employees in NYC, Rockland, Westchester, Nassau and Suffolk counties shall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-149-april-2009-general-salary-and-location-pay-increases-employeesReceiving Your Benefit and Filing Your Pension Payment Option Election – State Police Plan
… benefit paid. You can choose from several pension payment options, all of which will provide you with a monthly … their pension using the benefit calculator in Retirement Online . The calculator uses your salary and service credit … it. Sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click …
https://www.osc.ny.gov/retirement/publications/1518/receiving-your-benefit-and-filing-your-pension-payment-option-electionReceiving Your Benefit and Filing Your Pension Payment Option Election – Special 20- and 25-Year Plans
… benefit paid. You can choose from several pension payment options, all of which will provide you with a monthly … their pension using the benefit calculator in Retirement Online . The calculator uses your salary and service credit … it. Sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click …
https://www.osc.ny.gov/retirement/publications/1517/receiving-your-benefit-and-filing-your-pension-payment-option-electionAccidental Death Benefit – State Police Plan
… payments made up to the date they became ineligible do not equal or exceed the amount of the ordinary death benefit that would have been paid at your death, we will pay the difference to your designated beneficiary or to your estate. If you have no beneficiaries as listed above, we will not pay the …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitAccidental Death Benefit – Special 20- and 25-Year Plans
… payments made up to the date they became ineligible do not equal or exceed the amount of the ordinary death benefit that would have been paid at your death, we will pay the difference to your designated beneficiary or to your estate. If you have no beneficiaries as listed above, we will not pay the …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitDefinitions – Contribution Stabilization Program
… rates for each retirement plan are determined annually by NYSLRS’ Actuary and approved by the Comptroller. The Actuary … the actuarial assumptions recommended in the Annual Report to the Comptroller on Actuarial Assumptions. The present …
https://www.osc.ny.gov/retirement/employers/csp/definitionsNYS Common Retirement Fund Announces First Quarter Results
… the three-month period ending June 30, 2018, according to New York State Comptroller Thomas P. DiNapoli. "The Fund … state's pension fund is designed and prudently managed to provide sustainable investment returns over the long-term, … of the New York State and Local Retirement Systems (NYSLRS). As a long-term investor, the Fund has an investment …
https://www.osc.ny.gov/press/releases/2018/08/nys-common-retirement-fund-announces-first-quarter-resultsDebt – 2023 Financial Condition Report
… creates fixed costs that directly affect its ability to provide current services, as well as its long-term fiscal … High borrowing levels may: Indicate reduced ability to support current programs with current revenues. Force … years. It also continues to authorize debt issuance for MTA purposes in excess of the 30-year maximum term limit, up …
https://www.osc.ny.gov/reports/finance/2023-fcr/debt