Search
GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… No. 33 provides accounting and reporting guidelines for nonexchange transactions. A nonexchange transaction is … of nonexchange transaction: Derived tax revenues (for example income tax or sales tax). Imposed nonexchange revenues (for example real property taxes. Government-mandated …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsAccounts Payable Advisory No. 28
… of the agency, or a designee, has granted that authority by a rule or written directive filed with the Comptroller. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationNYS Common Retirement Fund Reports Second Quarter Results
… bonds and mortgages (21.84%), private equity (12.23%), real estate and real assets (8.44%) and credit, absolute return strategies …
https://www.osc.ny.gov/press/releases/2021/11/nys-common-retirement-fund-reports-second-quarter-resultsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… District – Reserves Management (Westchester County) As of March 31, 2019, the school district reported four general … historical expenditures and planned use and found three of them (capital, retirement and employee benefits) to be … years, auditors found the tax certiorari reserve balance of $6,211,404 was sufficient to cover at least eight years of …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… was lacking. Officials did not provide support for 12 of the 15 balance sheet accounts auditors reviewed. Also, … not record journal entries in a timely manner. Only four of the 349 journal entries for 2018-19 and only 60 of the 292 journal entries for 2019-20 were recorded during …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… Chautauqua County – Court and Trust The records maintained by the director of finance were generally up-to-date and …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsCity of Lockport – Budget Review (B24-1-8)
… an independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as … an independent evaluation of the Citys proposed budget for 2025 …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Livonia Central School District – Conflict of Interest (2024M-89)
… recruited by, and partnered with, a company he partially owned. District officials contracted with 18 of these …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89DiNapoli: New York City Projects Surplus in 2017 Despite Slower Tax Collections
… through 2015, but slowed to 3.2 percent in FY 2016 and is expected to slow further, to less than 2 percent, in FY 2017. Non-property tax collections are expected to fall by 0.5 percent in FY 2017, the first decline … has been broad-based and has relied less on the securities industry than in the past. A more diversified economy helps …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-city-projects-surplus-2017-despite-slower-tax-collectionsDeath Benefits
… limitations may also apply. PFRS Tiers 2, 3, 5 and 6 in special 20- or 25-year plans Three times your last year’s … reduced below the amount initially paid. (Return to Top) Special Accidental Death Benefit If you are a PFRS Tier 1, 2, … that permit payment of an accidental death benefit, a special accidental death benefit may also be payable. (Return …
https://www.osc.ny.gov/retirement/members/death-benefitsOpinion 94-1
… to chargeback salaries to district) SEWER DISTRICTS -- Operation and Maintenance (authority of county to chargeback … of county employees attributable to the administration and operation of the sewer district. You ask whether a portion of … employees who perform services for the administration and operation of a county sewer district may be allocated and …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 89-38
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of a school … of a retiree) CIVIL SERVICE LAW, §201(4); RETIREMENT AND SOCIAL SECURITY LAW, §§90, 113, 470: A school district … who elect the so-called "zero option" under the Retirement and Social Security Law. The insurance purchased by the …
https://www.osc.ny.gov/legal-opinions/opinion-89-38State Agencies Bulletin No. 2110
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the April 2023 … Scientific & Technical Services BU05 Background: Pursuant to a side letter contained in the 2021-2026 Agreements … of $500 effective the first pay period of the fiscal year to employees who have at least 1,500 hours in pay status in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2110-april-2023-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 2220
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the April 2024 … & Technical Services BU05 Background: Pursuant to a side letter contained in the 2021-2026 Agreements … of $500 effective the first pay period of the fiscal year to employees who have at least 1,500 hours in pay status in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2220-april-2024-longevity-payment-long-term-seasonal-employeesState Contract and Payment Actions in January
… distributions from the Tioga Downs, Rivers, Montreign and Del Lago casinos to 26 local governments in various counties. …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-januaryTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… the current Supervisor began working with her to set up a new accounting system and reconstruct the prior years’ … the Supervisor’s records and reports as required by New York State Town Law (Town Law) Section 123.Had the Board performed …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68State Agencies Bulletin No. 1682
… Purpose To inform agency payroll officers of the new procedure for how OSC will handle current year … Security and Medicare taxes must have the employee’s share of the taxes withheld. Employers are required to remit payment, in full, of both the employee and employer share of the taxes to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1682-current-year-social-security-andor-medicare-tax-deficiencies-and-impactSUNY Bulletin No. SU-229
… selected by the campus president Background Chapter 340 of the Laws of 2013, which implemented the 2011-2016 Agreement between … at the discretion of the campus president. Effective Date(s) The 2015 Discretionary Award should be processed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-229-2015-discretionary-award-psnu-employees-represented-unitedDivision of Housing and Community Renewal Bulletin No. DH-88
… letter contained in the 2011-2016 Agreements between the State of New York and the District Council 37 (DC-37), employees are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-88-2017-rrsu-over40-comp-time-ii-cash-out