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Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Dividends 1,445,273 Total investment earnings 3,633,622 4,560 Less investment expense 216,428 Net investment earnings 3,417,194 4,560 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsRensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… Development Agency (RCIDA) officials ensured payments in lieu of taxes (PILOTs) were properly billed, collected and … an inconsistent payment calculation process that resulted in two projects being overbilled a total of $170,842 and two … Development Agency RCIDA officials ensured payments in lieu of taxes PILOTs were properly billed collected and …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74State Agencies Bulletin No. 1999
… by Payroll Bulletin No. 1999.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … who work at DOCCS are affected. Background The Memorandum of Agreement (MOA) between the State of New York, DOCCS, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1999-pilot-program-establishing-temporary-overtime-rate-employees-certainState Comptroller DiNapoli Releases Municipal Audits
… fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019.The highway fund’s … Auditors determined that the board does not have a policy to maintain a reasonable level of fund balance. In addition, … with the Office of the State Comptroller. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-767
… union dues increase for employees represented by NYSNA in Bargaining Unit TE. Affected Employees: Employees represented by the NYSNA in Bargaining Unit TE are affected. Effective Dates: Changes … the current amount as follows: Current Biweekly Rate New Biweekly Rate Hourly Employees $44.27 $46.31 Full-Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-767-new-york-state-nurses-association-nysna-dues-increaseCUNY Bulletin No. CU-789
… union dues increase for employees represented by NYSNA in Bargaining Unit TE. Affected Employees: Employees represented by the NYSNA in Bargaining Unit TE are affected. Effective Dates: Changes will be effective in paychecks dated July 11, 2024. OSC Actions: At the request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-789-new-york-state-nurses-association-nysna-dues-increaseState Comptroller DiNapoli Releases Municipal & School Audits
… or develop an IT contingency plan. This increases the risk of unauthorized access, lost data, and inability to recover … from a network disruption. In addition, the district’s use of two central network management tools for over 10 years has created security concerns due to lack of monitoring of all accounts on both tools. Also, auditors …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Provisions for an Accidental Death Benefit – World Trade Center Presumption
Information about laws that may apply to those who participated in World Trade Center rescue recovery or cleanup efforts
https://www.osc.ny.gov/retirement/publications/world-trade-center/provisions-accidental-death-benefitWorld Trade Center Presumption – World Trade Center Presumption
… about laws that may apply to those who participated in World Trade Center rescue recovery or cleanup efforts …
https://www.osc.ny.gov/retirement/publications/world-trade-centerEnvironmental Facilities Corporation: An Overview of Major Water Quality Improvement Programs
New York State is fortunate to have an abundance of natural resources, including water. At the same time, aging infrastructure and a long history of underinvestment in water system maintenance have resulted in a significant backlog of water quality improvement projects needed to protect the waters.
https://www.osc.ny.gov/files/reports/pdf/environmental-facilities-corporation-report.pdfSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27)
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27.pdfSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27) 180-Day Response
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27-response.pdfSUNY Bulletin No. SU-369
… Background: Chapter 56 of the Laws of 2023 increased New York State’s minimum wage for those employees in non-governmental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-369-january-2025-increase-minimum-wage-employees-stateAdministration of Fellowship Leaves
… the instructional staff employed by the City University of New York (CUNY) who are granted fellowship leaves … are awarded such leaves for authorized purposes and are in compliance with all applicable requirements. The audit … granted them. These recipients were paid $93,632 while on such leave. Ninety-six fellowship recipients failed to …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/administration-fellowship-leavesDiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… that met their needs first from preferred sources (which are established in state law), then from other centralized …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-moneyState Agencies Bulletin No. 1735.1
… This bulletin is superseded by Payroll Bulletin 1735.2 Purpose To provide agencies with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17351-minimum-wage-differential-annual-employeesState Comptroller DiNapoli Releases Municipal Audits
… audit claims. They authorized some unallowable claims to be paid prior to the audit. The district made 14 … and seven recommendations were not implemented. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2State Agencies Bulletin No. 268
… 6, 2001. OSC Actions None Agency Actions Inform employees of this change. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/268-removing-employee-social-security-number-and-employee-identificationOn-Time Performance
… Authority’s (MTA) Staten Island Railway (SIR) operates one train line between Tottenville and the St. George … Ferry (Ferry) to Manhattan. SIR trains run 24 hours a day, seven days a week. Organizationally, SIR reports to … rush hour periods, every 30 minutes for non-rush (mid-day and evening) periods, and every hour for overnight …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceDiscontinuing Required Contributions – Enhanced Reporting
… Tier 3 and 4 Members: The 3 percent salary contributions for Tier 3 and 4 members stopped when they reached ten years of … 4 members are now past their cessation dates.) Tier 5 and 6 Members: Employers do not take contributions from earnings …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/discontinuing-required-contributions