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About Statement No. 67 – Governmental Accounting Standards Board
… The Governmental Accounting Standards Board (GASB) Statement No. 67, Financial Reporting for Pension Plans : … information disclosures. Has no impact on NYSLRS’ Statement of Plan Net Position or Statement of Changes in Plan Net Position. For more … Governmental Accounting Standards Board GASB Statement No 67 establishes accounting and reporting …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67About the Record of Activities – Reporting Elected and Appointed Officials
… individual. Does she need to prepare and submit an ROA to me since she’s already receiving full-time credit? How do I … individual. Does she need to prepare and submit an ROA to me since she’s already receiving full-time credit? Yes. Even …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesBorrowing Against Your Contributions – Police and Fire Plan
… would be. How Much You Can Borrow The minimum loan is $25. The maximum loan is 75 percent of your annuity savings contribution balance, … or disability). How Much You Can Borrow The minimum loan is $1,000. If you joined NYSLRS before January 1, 2018, the …
https://www.osc.ny.gov/retirement/publications/1512/borrowing-against-your-contributionsOrdinary Disability (Section 362) – Police and Fire Plan
… disability retirement must be submitted while you are in service or within 90 days from the date you: Are last paid …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-disability-section-362Alternative and Out-of-Service Death Benefits – State University Police Plan
… of the Non-Contributory Retirement Plan (Section 375-c) or this special plan as of the date of your death. A …
https://www.osc.ny.gov/retirement/publications/1823/alternative-and-out-service-death-benefitsStay Informed – Police and Fire Plan
Police and Fire Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375b and 375c How to Stay Informed
https://www.osc.ny.gov/retirement/publications/1512/stay-informedPerformance of Duty Disability – Police and Fire Plan
… The application must be filed while you are still in service or within two years of your discontinuance from service. When filing for this benefit, “in service” is defined as while you are: Being paid on the …
https://www.osc.ny.gov/retirement/publications/1512/performance-duty-disabilityGet Credit for All Your Public Service
Previous public employment or military service might qualify NYSLRS members for additional service credit
https://www.osc.ny.gov/retirement/members/get-credit-all-your-public-serviceState Agencies Bulletin No. 2373.1
… Service Dates for each year. Demotion information updated in both the Eligibility Criteria and Agency Actions - … not processed automatically. Affected Employees: Employees in the following payment eligible bargaining units who meet … The following Chapter Laws provide for a change in eligibility criteria for Performance Awards/Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23731-october-2025-civil-service-employees-association-csea-district-councilComptroller DiNapoli Releases School Audits
… Catskills Board of Cooperative Educational Services . “In an era of limited resources and increased accountability, … However, detailed procedures have not been put in place to formally reconcile the potential sales from … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits2015 Year End Report
… by claimants and medical providers claims during the pe …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… categorized by the federal administering agency. These ALN numbers are used extensively by the Federal and New York … report the status of, federally funded programs. The ALN numbers represent, in most instances, the primary source for … funds. The importance of obtaining and maintaining ALN numbers in the State’s grant records cannot be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedXII.6.G Paying Debt Service – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section informs Business Units how to process vouchers for Debt Service payments. The Office … Use Vendor ID. These Vendor IDs should only be used by the Business Unit authorized to do so by the VMU. Refer to … This section informs Business Units how to process vouchers for Debt Service …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6g-paying-debt-serviceIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… to establish a chart of accounts for expenditures that is both usable and manageable, a list of account codes has … expenditure classes. When the expenditure account code is used in combination with COMMODITY or PRODUCT CODES, it … Capital Projects Guide to Financial Operations REV. 11/26/2019 …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… to rely on ample rainy day funds to offset the low growth in revenue, but others must examine their budgets to determine where they can limit spending or cut costs in order to stay under the cap.” The tax cap, which first applied to local governments and school districts in 2012, limits tax levy increases to the lesser of the rate …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentCapital Planning (Follow-Up)
… of the three recommendations included in our initial audit report, Niagara Frontier Transportation Authority: Capital Planning (Report 2015-S-37 ). Background The Niagara Frontier … of the three recommendations included in our initial audit report Niagara Frontier Transportation Authority Capital …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followAccountability for Traffic Ticket Surcharges (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Accountability for Traffic … administrative adjudication program, which is intended in part to divert such high-volume non-criminal cases from … Key Finding Department officials have made progress in implementing each of the recommendations identified in our …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/accountability-traffic-ticket-surcharges-followExamination of Procurement Card Payments
… of Procurement Cards (PCards) when purchasing $1.6 million in goods and services from 12 vendors during the period … to State Finance Law §112, agency contracts over $50,000 in amount must be approved by the Office of the State … agencies to competitively procure goods and services in amounts above $50,000, or $200,000 under certain …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsProperty Tax Credits
… oldest program (the Property Tax Freeze program) beginning in levy year 2014. Each of these credits are intended to … duplicate payments or home owner or property not eligible. In addition, we worked with the Department to return 20 …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsEarly Education Center – Compliance With the Reimbursable Cost Manual
… whether the costs submitted by the Early Education Center Center on its Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manual