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GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… No. 33 provides accounting and reporting guidelines for nonexchange transactions. A nonexchange transaction is … of nonexchange transaction: Derived tax revenues (for example income tax or sales tax). Imposed nonexchange revenues (for example real property taxes. Government-mandated …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsOpinion 90-43
… of subdivision (a) of section 208-f which provides: [T]he special accidental death benefit provided by this section … or widower to continue during his or her lifetime. If he or she shall leave no widow or widower, or if his or her … to determine their fair meaning (McKinney's Cons Laws of NY, Book 1, Statutes, §97, p 211). Doing so in this case, we …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Examination of Unemployment Insurance Benefits
The objectives of our examination were to determine if payment requests and payments DOL approved were appropriate and in accordance with applicable Federal and
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsOpinion 89-27
… such date. You have expressed a concern that this two tier system for health insurance may violate certain provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Cybersecurity Web Series Week 3 – Wireless Security and Technology - Let's Secure Your Wireless Technology
This session will expand on another key area within a comprehensive cybersecurity program: wireless technology and security.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-week-3-10-18-2021.pdfProvisions for an Accidental Death Benefit – World Trade Center Presumption
… your retirement benefit to an accidental death benefit by filing an Application for Conversion of Service or … an Application for World Trade Center Notice (RS6047-N) by September 11, 2026; You retired under a service or … as those for the regular accidental death benefit provided by your retirement plan. Please consult your plan booklet or …
https://www.osc.ny.gov/retirement/publications/world-trade-center/provisions-accidental-death-benefitMassena Central School District - Selected Non-Payroll Disbursements (2019M-71)
Determine whether District officials properly disbursed payments for dental benefits, third-party administrative fees and utilities.
https://www.osc.ny.gov/files/local-government/audits/pdf/massena-2019-71.pdfComptroller DiNapoli Releases Municipal Audits
… found that the board did not adopt information technology (IT) security policies and procedures. In addition, the board … of the court records and reports was inadequate. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… the following school district audits have been issued. Liverpool Central School District – Information Technology … surplus fund balance exceeded the statutory limit by 32.7 to 42.8 percentage points at the end of the last three fiscal … implement budget cuts in the 2020-21 budget. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1Repaying Your NYSLRS Loan after Retirement
… an outstanding loan to repay that loan and increase their pension. Retirees cannot take a new loan from NYSLRS. If you … Need to pay? If you retired with an outstanding loan, your pension was reduced each month, but that monthly reduction … form to send back with your payment. You can pay by check or money order, made out to the New York State and …
https://www.osc.ny.gov/retirement/retirees/repaying-your-nyslrs-loan-after-retirementSeminars for Local Officials
… For that reason, OSC’s Local Official Training Unit offers seminars for municipal and school district governing boards … Official Training Unit is offering a series of virtual seminars for municipal and school district governing boards …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsSUNY Bulletin No. SU-244
… Purpose To provide SUNY agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back Affected Employees Tier 6 SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-244-two-year-look-back-tier-6-suny-tiaa-optional-retirementReceiving Outbound Files from NYSLRS – Voluntary Credits and Deductions Program Guide
… After you send your file there are four possible files that you could receive from NYSLRS regarding your transactions …
https://www.osc.ny.gov/retirement/third-party-organizations/vcdp/receiving-outbound-files-nyslrsOnondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… Key Recommendations The Board should: Ensure that reported employment levels are verified and supported. Develop …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectDetails About the Audit Process
… of audit development, from the earliest stages to the final report. It describes what auditors look for and their … as obstruction and lack of cooperation be disclosed in the final public audit report. Back to Top Shared Commitment We … standard reporting procedures for preliminary, draft, and final reports, including the need for responses Auditee …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processDansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
Determine whether ensured information technology (IT) assets were safeguarded and if District officials accurately maintained leave records.
https://www.osc.ny.gov/files/local-government/audits/pdf/dansville.pdfNYS Payroll Online - Update Your Tax Withholdings
Step-by-step instructions on how to update your tax withholdings
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/update-tax-withholdings.pdfBecoming Eligible for a Benefit – Career Plan
… be vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. 1 … — you do not have to fill out any paperwork or file an application to become vested. However, you will need to file an application to begin receiving your vested benefit. 1 …
https://www.osc.ny.gov/retirement/publications/1642/becoming-eligible-benefitCity of Hudson - Payroll and Accrued Leave (2020-14)
… Key Findings City officials did not segregate the duties of the clerks inputting payroll or implement compensating … to verify accrual balances prior to approving the use of leave accruals. Key Recommendations Ensure compensating controls are implemented to address the lack of segregation of duties within the payroll process. Adopt …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Medicaid Program – Oversight of Localities' Efforts to Coordinate Veterans' Health Care Benefits Under Medicaid and the U.S. Department of Veterans Affairs
To determine whether the Department of Health effectively oversaw localities efforts to coordinate veterans health care benefits provided through Medicaid and
https://www.osc.ny.gov/state-agencies/audits/2014/03/19/medicaid-program-oversight-localities-efforts-coordinate-veterans-health-care-benefits