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Accounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfEast Islip Union Free School District - Financial Condition Management (2020M-24)
Determine whether the Board and District officials provided adequate oversight and management of the Districts budget and financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementTompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… accounts. Provide adequate IT security awareness training for all employees and contractors. Periodically update the IT … records. Key Recommendations Establish written procedures for adding, modifying, and disabling network user accounts; …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andTown of Mooers - Highway Asset Accountability (2020M-35)
… Highway Superintendent did not maintain a complete and up-to-date inventory of Department assets. Department assets … Key Recommendations Maintain a complete, accurate and up-to-date inventory of all Department assets. Establish an … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Comptroller DiNapoli Releases School Audits
… – Financial Management (Wayne County) The district has no written plan that details the appropriate and necessary …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Congregate Meal Services for the Elderly
… Purpose To determine whether the New York City Department for the Aging effectively oversees the provision of congregate meals (meals served in a group setting) in its … including access to nutrition, benefits counseling, employment opportunities, legal assistance, and in-home …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyCoordinated Plan for ERS Tier 6 Members – Coordinated Plan for ERS Tier 6 Members
https://www.osc.ny.gov/retirement/publications/1530Career Plan for ERS Tier 2 Members – Career Plan for ERS Tier 2 Members
https://www.osc.ny.gov/retirement/publications/1508Non-Contributory Plan for ERS Tier 2 Members – Non-Contributory Plan for ERS Tier 2 Members
https://www.osc.ny.gov/retirement/publications/1506Basic Plan for ERS Tier 2 Members – Basic Plan for ERS Tier 2 Members
https://www.osc.ny.gov/retirement/publications/1505Career Plan for ERS Tier 1 Members – Career Plan for ERS Tier 1 Members
https://www.osc.ny.gov/retirement/publications/1503Non-Contributory Plan for ERS Tier 1 Members – Non-Contributory Plan for ERS Tier 1 Members
https://www.osc.ny.gov/retirement/publications/1501Provisions for an Accidental Death Benefit – World Trade Center Presumption
… of 2006) provides for an accidental death benefit to the beneficiaries of certain retirees who participated in the World Trade Center rescue, recovery or cleanup. Your beneficiaries may convert your retirement benefit to an … eligible to receive the accidental death benefit. Eligible beneficiaries and the time period for filing the application …
https://www.osc.ny.gov/retirement/publications/world-trade-center/provisions-accidental-death-benefitCredit for Previous or Military Service – Police and Fire Plan
… previous service may be lost or destroyed with the passage of time. Prior Service Prior Service is any period of time you received salary from a participating employer … in the Retirement System. Service Before Your Date of Membership You may receive credit for working for a …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-serviceCredit for Previous or Military Service – En-Con Police Officers Plan
… types of credit listed below may not provide additional benefits under your special plan. Contact us to verify what … in the Retirement System. Service Before Your Date of Membership You may receive credit for working for a … from Active Duty (DD-214) . Service From a Previous Membership If you previously were a member of this System, or …
https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-serviceCredit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time you received salary from a participating employer … in the Retirement System. Service Before Your Date of Membership You may receive credit for working for a …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-serviceLong Island Association for AIDS Care
… of medical and dental expenses claimed for reimbursement by LIAAC under their contracts with the Department’s AIDS …
https://www.osc.ny.gov/state-agencies/audits/2017/11/10/long-island-association-aids-careBasic Plan for ERS Tier 1 Members – Basic Plan for ERS Tier 1 Members
Basic Plan information for ERS Tier 1 members under Sections 70a 71a and 75 Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1500Credit for Military or Additional Service – State Police Plan
… You may be able to receive credit toward your retirement … service or other public employment. Military Service If you served in the U.S. Armed Forces, you may be eligible to purchase credit toward your retirement …
https://www.osc.ny.gov/retirement/publications/1518/credit-military-or-additional-serviceCredit for Military or Additional Service – Special 20- and 25-Year Plans
… You may be able to receive credit toward your retirement … service or other public employment. Military Service If you served in the U.S. Armed Forces, you may be eligible to purchase credit toward your retirement …
https://www.osc.ny.gov/retirement/publications/1517/credit-military-or-additional-service