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XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… York are prepared in conformity with generally accepted accounting principles (GAAP) for governments as prescribed by the Governmental Accounting Standards Board (GASB) which is the … York are prepared in conformity with generally accepted accounting principles GAAP for governments as prescribed by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsTown of Nichols – Town Supervisor's Records and Reports (2022M-185)
… complete and accurate accounting records and reports to allow the Town Board (Board) and department heads to monitor finances and prepare adequate budgets. Key … maintain timely, complete and accurate accounting records to allow the Board and department heads to monitor finances …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185City of Newburgh – Budget Review (B6-15-24)
… for the 2016 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt … City of Newburgh Budget Review B61524 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Niskayuna Central School District – Financial Condition (2012M-218)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2010, to March 31, 2012. Background The Niskayuna Central School … of fund balance in excess of the amount actually available to fund operations resulted in an unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… through March 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of Trustees consisting of a Village …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… to April 30, 2013. Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk … Village of Westhampton Beach Internal Controls Over Information Technology 2013M173 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173State Agencies Bulletin No. 1946
… State Agencies Bulletin No 1946 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxState Agencies Bulletin No. 2008
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … Due to the issues surrounding COVID-19, OSC will process this payment via direct deposit. For employees who do not have direct deposit, this payment will be processed in a separate check. Note : …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2008-april-2022-public-employees-federation-pef-longevity-lump-sum-llsDiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… retirement system was able to recoup $2,460.98. Brink was arrested on charges of grand larceny in the third degree and … Court. She is due back in court on Jan. 31. Moseley was arrested on charges of grand larceny in the fourth degree and …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerDiNapoli: Ithaca Woman Charged With Stealing Nearly $70,000 in Pension Payments
… Van Houten and the New York State Police for their work on this case.” “I commend the efforts of the New York State … New York State Comptroller’s Office in diligently pursuing this investigation. This kind of fraudulent conduct has no place in our …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-ithaca-woman-charged-stealing-nearly-70000-pension-paymentsExamination of Pitts Management Associates (PMA)
… through November 30, 2014 through a Restructuring Action Plan (RAP) under contracts CM00939 and TQ00002. The objective … through November 30 2014 through a Restructuring Action Plan RAP under contrac …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaState Agencies Bulletin No. 1901
State Agencies Bulletin No 1901
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1901-2021-special-assignment-duty-pay-calendar-year-2020South Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… [read complete report – pdf] Audit Objective Did the South Hornell Fire Protection Company, Inc. (Company) Executive Board (Board) and … Period January 1, 2024 – August 6, 2025 Understanding the Audit Area A fire company board should ensure that … Did the South Hornell Fire Protection Company Inc Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025mNYSLRS Announces Employer Contribution Rates for 2024-25
… projection of their annual pension bill. Employers can use this projection in the preparation of their budgets. …
https://www.osc.ny.gov/press/releases/2023/08/nyslrs-announces-employer-contribution-rates-2024-25Opinion 88-51
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a … are not authorized to establish capital reserve funds on behalf of improvement districts (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-51State Agencies Bulletin No. 1921
… for the Agency Police Services Unit (APSU), BU31 (see Payroll Bulletin No. 1920 ). Therefore, a change to the … factor per the 2015-2019 agreement. OSC Actions After payroll processing for Pay Period 5L (Administration) is … Deductions All general deductions for employees whose Payroll Status is Terminated, Retired, or Deceased will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingDiNapoli Releases Analysis of Executive Budget
… Despite projections for healthy gains in tax receipts and continued growth in the economy, the State Fiscal Year (SFY) 2020-21 Executive … Budget reflects significant fiscal challenges related, in part, to higher than expected spending in the Medicaid … Despite projections for healthy gains in tax receipts and continued growth in the economy the State …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetStay Informed – Article 14 Benefits
… you understand your benefits and stay informed. Register for Retirement Online , a convenient and secure way to … information, view and update beneficiaries, and apply for a loan. Review your Member Annual Statement carefully and … booklets and brochures , and get tips on preparing for retirement . Attend a pre-retirement presentation to …
https://www.osc.ny.gov/retirement/publications/1644/stay-informedContributing Toward Your Retirement – Career Plan
… a Tier 5 member, you are required to contribute 3 percent of your reportable earnings toward your retirement benefits … example, PFRS members covered by a collective bargaining agreement requiring the employer to offer a non-contributory plan that was in effect …
https://www.osc.ny.gov/retirement/publications/1642/contributing-toward-your-retirementContributing Toward Your Retirement – New Career Plan
… a Tier 5 member, you are required to contribute 3 percent of your reportable earnings toward your retirement benefits … example, PFRS members covered by a collective bargaining agreement requiring the employer to offer a non-contributory plan that was in effect …
https://www.osc.ny.gov/retirement/publications/1515/contributing-toward-your-retirement