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GASB Statement 87, Leases
… asset (the underlying asset) for a specific period of time in an exchange or exchange-like transaction. (A transaction is exchange or exchange-like when each party in the contract receives or gives up essentially equal … contract with KD Industrial Company for office space in Wyoming County. After one year, the agency can give 60 …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesOpinion 88-14
… AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, … COURT PROCEDURE ACT, §§1219, 1310, 2222, 2223, 2224: Unclaimed property held by a sheriff for a county prisoner …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Final Average Earnings
… Tier 6 Final Average Earnings Now Highest 3 Years A new law improves the pension benefits of NYSLRS Tier 6 members. When you retire, your final average earnings … (except for some PFRS members who may be eligible for a One-Year FAE ). These are usually your years of employment …
https://www.osc.ny.gov/retirement/members/final-average-earningsState Agencies Bulletin No. 895
… who meet the eligibility criteria Background Chapter 114 of the Laws of 2008 implements the agreement between the State of New York and the Public Employees Federation and provides …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/895-april-1-2009-salary-increase-employees-represented-public-employeesMedicaid Program – Managed Long Term Care Premium Rate Setting
… costs, which should have been subject to an administrative cap, were included in the medical costs component of the …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… accounts. Key Findings The Executive Committee generally does not provide adequate oversight of Company financial activities because the Treasurer does not provide it with adequate monthly or annual reports. … reports for 10 of the 18 months in our audit period. We reviewed all 226 disbursements totaling $54,054 made …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialOpinion 90-5
… at five years. Therefore, the trustees would be barred from providing a term of other than five years for the new …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Selected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… Objectives To determine whether the Port Authority of New York and New Jersey (PANYNJ) collected all revenues due and identified …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andOpinion 91-49
… 131-b: A county may convey an abandoned county highway by private sale by the adoption of a resolution approved by a simple majority … a grantee for fair and adequate consideration (1982 Opns St Comp No. 82-104, p 129; 1980 Opns St Comp No. 80-156, p …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse
… Objective To determine if the Office of Temporary Disability Assistance (Office) adequately … shelter providers, such as Rescue Mission Alliance of Syracuse. The audit covered the period January 2020 … Homeless shelters across the State provide an array of services to families and adults, including assessment and …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuseDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… be required on staffing levels, delivery of services, fund balance reductions, and deferral of capital and …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016DiNapoli: Local Sales Tax Collections Drop 8.2 Percent in July
… Sales tax revenue for local governments in July fell 8.2 percent compared to … Thomas P. DiNapoli. Collections for counties and cities in July totaled $1.3 billion, or $116 million less than in …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-local-sales-tax-collections-drop-82-percent-julyTown and County Special Districts and Town Improvements
… calculate future average estimated cost thresholds. 2025 Special District Average Estimated Cost Thresholds … for which a Notice of Hearing is published from January 1, 2025 through December 31, 2025 Town Special Districts (includes the establishment, …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsUnified Court System Bulletin No. UCS-335.1
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … Law, grants the Chief Administrative Judge the discretion to authorize the 3.75% salary increase for employees in … Criteria: The following employees are eligible to receive the applicable April 2024 Salary Increase: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3351-april-2024-state-new-york-unified-court-system-ucs-salaryCompliance With Navigation Law
… lakes and ponds, New York State is rich with opportunities for motorized water recreation. The New York State Navigation Law outlines rules for boating and watercraft recreation, including safety and quality-of-life components. For example, the Navigation Law imposes restrictions on …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… distinct and separate from the Town of Amherst, located in Erie County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365DiNapoli: Tax Cap Nears Two Percent for 2018
… capped at 1.84 percent for the 2018 fiscal year, according to State Comptroller Thomas P. DiNapoli. This figure affects … 10 villages. "After two years of tax growth being limited to less than one percent, inflation has crept up resulting in … rising fixed costs and limited budget options. I continue to urge local officials to exercise caution when crafting …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… 2013. Background The Mount Pleasant Cottage School Union Free School District is a special act school district located … accounting records. … Mount Pleasant Cottage School Union Free School District Financial Condition 2013M360 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialState Agencies Bulletin No. 1922
… Purpose The purpose of this bulletin is to inform agencies of OSC’s … - Field Capt LISPRC LFG 019562 - Lifeguard 2 Background All eligible members of the PSNU who are included in … incorrectly if the dates previously reported as a single entry on the Time Entry page overlap the effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1922-april-2020-lifeguard-retroactive-2-salary-increase-state-universityOpinion 90-22
… consumer deposits at the rate fixed by the Public Service Commission. If the municipality in its discretion decides to … the municipality may retain a reasonable administrative fee. Opn Nos. 81-27 and 79-754 are superseded. We are in … that a municipality may apply a reasonable administrative fee against the interest earned to compensate itself for the …
https://www.osc.ny.gov/legal-opinions/opinion-90-22