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Glossary – Governmental Accounting Standards Board
… has a positive effect on net position, similar to assets. Discount Rate Per GASB Statement No. 67, a blended or single … refer to the 2023 Actuarial Assumptions ) including a 5.9% discount rate. Employer’s Contribution The amount reflects an …
https://www.osc.ny.gov/retirement/employers/gasb/glossaryCUNY Bulletin No. CU-309
… this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-309-cuny-employees-eligible-participate-new-york-state-deferredOpinion 2007-4
… to supersede in village); (authority to establish fund for annual payments under ambulance services agreement) REAL PROPERTY -- Sale (use of proceeds to establish fund for annual payments under ambulance services agreement) … course of several fiscal years to finance appropriations for the consideration due under annual ambulance services …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 99-3
… is authorized to use foreign fire insurance tax moneys for the care and relief of disabled or indigent volunteer and … as a memorial in honor of the deceased firefighter, made for the purpose of lessening the grief of, or providing … such moneys as follows: ... Such taxes shall only be used for the care and relief of disabled or indigent volunteer and …
https://www.osc.ny.gov/legal-opinions/opinion-99-3State Agencies Bulletin No. 1021
… represented by Council 82 Security Supervisors Unit in Bargaining Unit 61 Background Pursuant to Chapter 152 of … provides for an increase to Location Pay for employees in New York City, Westchester, or Rockland Counties in the following amounts: 4/1/07 $3,117 4/1/08 $3,210 The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1021-implementation-general-salary-and-other-increases-arbitration-eligibleOpinion 98-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … discussed in the opinion. COUNTIES -- Powers and Duties (contract with public authority for transportation services … may enter into agreements and/or contracts with any state agency including any department, board, bureau, …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Village of Fort Plain – Leave Benefits (2020M-101)
… collective bargaining agreement (CBA) and Police Chief’s contract (contract) cover accrued leave limits and conditions for the …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101SUNY Bulletin No. SU-244
… rates are identified within the description. SUNY and State Education Department Benefit Plan Description T6S030 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-244-two-year-look-back-tier-6-suny-tiaa-optional-retirementSUNY Bulletin No. SU-255
… rates are identified within the description. SUNY and State Education Department Benefit Plan Description T6S030 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-255-two-year-look-back-tier-6-suny-tiaa-optional-retirementDiNapoli: End of Continuous Medicaid Enrollment Requirement Poses Risks to State Financial Plan
… continuous Medicaid coverage in March 2023, New York state began the process of redetermining eligibility for every enrolled individual. An analysis by State Comptroller Thomas P. DiNapoli found this “unwinding” …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-end-continuous-medicaid-enrollment-requirement-poses-risks-state-financial-planOpinion 93-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of sheriff's road patrol services) COUNTY LAW, §650(1); STATE CONSTITUTION, ART IX, §§1, 2(d); MUNICIPAL HOME RULE … services only in municipalities within the county which contract for such services). As to whether a county, by local …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 94-21
… class of, purchase orders. You ask whether there is any statutory requirement that two signatures be obtained … purchase orders in excess of $5,000 in towns. There is no State statute which expressly authorizes the … at more frequent intervals". The purpose of section 110 is to prevent town officials from incurring obligations in …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… ensured financial activities were properly recorded and money was safeguarded. Key Findings Collections were not … ensured financial activities were properly recorded and money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mOpinion 90-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … LAW, §§110, 410: Certain pension benefits payable by the State and Local Retirement Systems constitute marital …
https://www.osc.ny.gov/legal-opinions/opinion-90-54State Agencies Bulletin No. 1627
… to the VDC two-year look back Affected Employees New York State employees who joined the workforce on or after July 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1627-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcState Agencies Bulletin No. 1539
… all PayServ job records, as well as agencies that are not in PayServ. The employee contribution rates are: Wages … Eligibility Criteria Tier 6 TIAA members who enrolled in the VDC between July 1, 2013 and December 31, 2013. Agency … back” salary. If updates are needed they should be entered in PayServ between: January 6, 2017 and January 13, 2017 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1539-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcDiNapoli: NYC Finances Stabilizing With Drop in Costs for Asylum Seekers and Resilient Tax Revenue
… November financial plan modification released today by State Comptroller Thomas P. DiNapoli. “A return to greater … with the potential for policy changes at the federal and state levels, preparation and transparency remain paramount … reserve levels would be fiscally prudent for the city.” State and federal policy shifts have led to a steady …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-nyc-finances-stabilizing-drop-costs-asylum-seekers-and-resilient-tax-revenueOpinion 89-58
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 91-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-25State Agencies Bulletin No. 2230.1
… Authority Teachers’ Retirement System Dormitory Authority State University of New York (Grade 980s only) Legislative … Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent … LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22301-new-promotion-method-calculating-salaries-employees-upon-movement