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GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… Issued To: County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines for nonexchange transactions. A … of accounting. Modified accrual will be used in preparing your annual financial report to the State Comptroller. …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… Board ensured that leave records were properly maintained and leave benefits were authorized. Key Findings As of December 31, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsVillage of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… The purpose of our audit was to determine if leave time benefits were administered in accordance with Board-adopted policy and if Village information technology (IT) policies and … useful Village asset. … Village of Lyndonville Leave Time Benefits and Information Technology 2012M259 …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… Purpose of Audit The purpose of our audit was to review the District’s employee … compensation and benefits transactions with the aid of computer-assisted auditing techniques for the period July … Enlarged City School District is located in the City of Auburn and Towns of Aurelius, Fleming, Owasco and Sennett …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued. State Education Department … who made false statements or representations to obtain benefits to which they were not entitled. New York Power … implemented, and three were not implemented. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-0NYS Common Retirement Fund Reports Third Quarter Results
… percent for the three-month period ending Dec. 31, 2020, and ended the quarter with an estimated value of $247.7 … of our success.” The Fund's estimated value reflects benefits of $3.44 billion paid out during the quarter. Its … nation. The Fund's fiscal year ends March 31. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2021/02/nys-common-retirement-fund-reports-third-quarter-resultsBenefits Advisement Services for Individuals With Disabilities Seeking Employment
To determine if the Office of Mental Health (OMH) has effectively addressed the findings and recommendation related to benefits advisement in the New York State Employment First Commission report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s41.pdfOpinion 90-43
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Death Benefits (police officers - eligibility of children) POLICE … made retroactive to September 1, 1978. This is in reply to your inquiry requesting our opinion concerning section 208-f …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Opinion 89-27
… insurance for newly-elected county supervisors) WORDS AND PHRASES -- "Compensation" (for purposes of County Law, … or employee, including both salary or wages and fringe benefits. The term, however, is also often used … upon the basis for the classification suggested in your inquiry. Generally, however, legislative determinations …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Provisions for an Accidental Death Benefit – World Trade Center Presumption
… Chapter 445 (Laws of 2006) provides for an accidental death benefit to the beneficiaries of … to an accidental death benefit by filing an Application for Conversion of Service or Disability Retirement to Accidental Death Benefit for Victims of the 2001 World Trade Center Disaster …
https://www.osc.ny.gov/retirement/publications/world-trade-center/provisions-accidental-death-benefitNYS 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.pdfExamination of Unemployment Insurance Benefits
… of our examination were to determine if payment requests and payments DOL approved were appropriate and in accordance with applicable Federal and State laws and … to claimants that may have been employed while collecting benefits; (ii) monthly and quarterly payment files to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsComptroller DiNapoli Releases Municipal Audits
… not adopt information technology (IT) security policies and procedures. In addition, the board did not enter into a … to employees. Town of Geddes – Account Clerk’s Salary and Benefits and Cash Disbursements (Onondaga County) The clerk … the court records and reports was inadequate. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… County) District officials did not maintain complete and accurate hardware or software inventory records and did … documentation that their appropriations for employee benefits, the re-institution of athletics program, and … implement budget cuts in the 2020-21 budget. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1Seminars for Local Officials
… training to enhance your fiscal oversight responsibilities can be difficult. For that reason, OSC’s Local Official … local officials and employees. These training sessions take place in a single day and generally incorporate 2-3 … below for more information on how to request training near you. … OSCs Local Official Training Unit is offering a series …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsRepaying Your NYSLRS Loan after Retirement
… who retired with an outstanding loan to repay that loan and increase their pension. Retirees cannot take a new loan … Do I Need to pay? If you retired with an outstanding loan, your pension was reduced each month, but that monthly … contact us to find out how much you would have to repay and how much your pension would increase. The letter you …
https://www.osc.ny.gov/retirement/retirees/repaying-your-nyslrs-loan-after-retirementMassena 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.pdfSUNY Bulletin No. SU-244
… to $100,000 5.75% More than $100,000 6% The Benefit Plans and the narrative descriptions are found below. Note : The … calendar year, enter 2015. The second prompt will ask for your agency code. The charts found in the “Background” … are as follows: Open the Retirement Plans page. (Home>Benefits>Enroll In Benefits>Retirement Plans). Enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-244-two-year-look-back-tier-6-suny-tiaa-optional-retirementDetails About the Audit Process
… Introduction | Constitutional and Statutory Authority | Access to Records and Staff | Shared Commitment | The Audit Process | … | SGA Introduction We will be performing an audit at your organization. As a public official entrusted with …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processStandard Work Day and Reporting Resolution for Elected and Appointed Officials Continuation Form (RS417-B)
To add additional titles to your board resolution establishing standard work days for elected or appointed officials, NYSLRS employers use form RS2417-B.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs2417-b.pdf