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II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements comprised of both government-wide and fund financial statements and notes to the financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsState Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… on companies to address climate change risks they face, to report on and reduce their GHG emissions and acknowledge …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-programAccounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/bulletin-gasb-68-reporting-pensions.pdfAccounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb-68-reporting-for-pensions-0320.pdfContract Advisory No. 22
… (SFS) Guidance: The Office of the State Comptroller (OSC) Bureau of Contracts (BOC) is actively closing contracts in …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemNew York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… New York State Comptroller Thomas P. DiNapoli released a statement … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialDiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… return was 9.51% for the state fiscal year that ended March 31, 2022. The return on investments increased the … allocation are invested in cash, bonds, and mortgages (21.18%), private equity (13.64%), real estate and real assets … of return in prior years Third quarter results Return for 2021 Independent Fiduciary and Conflict of Interest Review …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-returnNYS Common Retirement Fund Reports Estimated First Quarter Results
… holdings have helped make it one of the best-funded public pension funds in the nation and it remains well-positioned to … State Common Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and …
https://www.osc.ny.gov/press/releases/2022/08/nys-common-retirement-fund-reports-estimated-first-quarter-resultsService Credit – Divorce and Your Benefits
… at retirement will directly affect the amount of their pension. Read more about Service Credit for Tiers 2 through 6 … commonly used equitable distribution formula for a public pension was established by the State Court of Appeals in …
https://www.osc.ny.gov/retirement/members/divorce/service-creditNYS Common Retirement Fund Announces $800 Million in Recent Climate-Related and Sustainable Investments
… innovation and change,” DiNapoli said. “New York state’s pension fund will continue our leadership on the issue of … State Common Retirement Fund is the third largest public pension fund in the United States with $210.5 billion in …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-announces-800-million-recent-climate-related-and-sustainable-investmentsNY State Comptroller DiNapoli Statement on McDonald's Agreement to Tie Executive Compensation to Diversity, Workforce Management
… particularly those corporations where New York state’s pension fund has filed similar shareholder proposals seeking … State Common Retirement Fund is the third largest public pension fund in the United States with an estimated $247.7 …
https://www.osc.ny.gov/press/releases/2021/02/ny-state-comptroller-dinapoli-statement-mcdonalds-agreement-tie-executive-compensation-diversityCalculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… First, the Retirement System’s Actuary determines the System average … . Graded rates are calculated based on a System average rate that does not include employer Group Term Life Insurance … Example of a Graded Payment Calculation for an ERS Employer (for Fiscal Year End 2024) Employer’s …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentDiNapoli: Binghamton Woman Charged With Stealing Deceased Father-in-Law's Pension Payments
… before Judge Carol Cocchiola in Broome County Court. She is due back in court on Jan. 12. The charges against the … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-binghamton-woman-charged-stealing-deceased-father-laws-pension-paymentsState Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… York State Comptroller Thomas P. DiNapoli said. “I thank my Division of Investigations and the Manhattan District …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… an audit disallowance, or any scenario where there is no new cash being posted to SFS, and an expenditure is being …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryNew York’s Economy and Finances in the COVID-19 Era (June 3, 2021)
… wage. According to a 2020 U.S. Commission on Civil Rights report , the average wage of a person with a disability …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-3-2021Corporate Governance
… equity, and ensuring inclusion are critical drivers of business success. Failure to establish robust DEI policies … regulatory agencies, and the communities in which business is conducted. Effective board oversight of these key … and Accountability Sound governance and responsible business practices are imperative for a company's resilience …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceDisability Retirement Applications – When Employees Retire
… to be examined. Once we receive the specialist’s report, the case is reviewed. The Retirement and Social …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement-applicationsDiNapoli Presses Worst Greenhouse Gas Emitters to Meet Paris Climate Agreement Goals
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), today announced … About the NYS Common Retirement Fund The New York State Common Retirement Fund is the third largest …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsStart Saving for Retirement
… Plan (NYSDCP) . The NYSDCP offers traditional pre-tax and Roth 457(b) accounts. You can start by having as … money will be invested from a variety of options. With a tax-deferred savings account, you don’t pay income tax on your contributions until you start withdrawing money …
https://www.osc.ny.gov/retirement/members/saving-for-retirement