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Partial Lump Sum Payment – Regional State Park Police Plan
… Eligible Police and Fire Retirement System members can choose to receive a reduced lifetime retirement benefit in exchange … benefit is finalized. Eligibility To be eligible to choose a partial lump sum payment (PLS), you must: Retire …
https://www.osc.ny.gov/retirement/publications/1867/partial-lump-sum-paymentPartial Lump Sum Payment – En-Con Police Officers Plan
… Eligible Police and Fire Retirement System members can choose to receive a reduced lifetime retirement benefit in exchange … benefit is finalized. Eligibility To be eligible to choose a partial lump sum payment (PLS), you must: Retire …
https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-paymentFinancial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… New York State Racing, Pari-Mutuel Wagering and Breeding law, are in operation in New York. Each OTB Corporation is a …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… 1, District officials overestimated expenditures by as much as $9.3 million each year, for a total of almost $34 … fund District operations. Develop a formal plan indicating how reserves will be funded, how much will be reserved and when reserves will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionDiNapoli Releases Fiscal Stress Scores for 17 Cities
… Thomas P. DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending … stress,” said DiNapoli. “Local leaders, however, are on the frontlines and must use this information to continue to … short-term borrowing and patterns of operating deficits, the monitoring system creates an overall fiscal stress score …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… The Argyle Central School District (District) is located in several towns in Washington County. The District is governed by the Board … the bookkeeper’s payroll duties so that this individual does not control all aspects of payroll transactions. If it …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Cayuga County – County Bridge Maintenance (S9-13-4)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… August 9, 2012. Background The Town of Hamlin is located in Monroe County and had a population of 9,045. The Town is … accounting records and resultant financial reports were in considerable disarray. For example, the Town failed to accurately report the cash position of any Town fund in its annual report to the Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Town of Newstead – Joint Highway Facility Project (2012M-260)
… Purpose of Audit The purpose of our audit was to examine the Town Board’s … 31, 2012. Background The Town of Newstead is located in Erie County with a population of approximately 11,400 … members: the Town Supervisor and four Council Members. In February 2010, the Board authorized the issuance of serial …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… Issued To: County, City, Town and Village Chief Fiscal Officers GASB … technical assistance, please contact the regional office serving your government. …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… they are compensated. Discontinue the practice of early departures, without using leave time. Verify rates to either …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202DiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… of the Comptroller of the State of New York on March 18, 2025, as set forth in the Notice of Sale published in The … dated as of the date of delivery, expected to be March 26, 2025. The State of New York reserves its right to change, …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Fund captures a fiscal and accounting entity with a self-balancing set of accounts (real … on specific activities or meeting certain objectives in accordance with New York State law. Fund is required on … Fund groupings and one to capture the Generally Accepted Accounting Principles (GAAP) basis of Fund groupings. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingVillage of Suffern – Budget Review (B18-6-4)
… $359,000 less than budgeted. The Village faces potential increases in salary and wages for collective bargaining agreements (CBAs) that have expired and the possibility of retroactive increases when these agreements are settled. The …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Ordinary Death Benefit – Forest Rangers Plan
… Workers’ Compensation or other employer-funded benefits, for up to two years (which may be extended for an additional two years) following the last date you were … Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c …
https://www.osc.ny.gov/retirement/publications/1864/ordinary-death-benefitState Comptroller DiNapoli Releases Municipal & School Audits
… cash collections to deposits. The former treasurer was arrested in July 2023 and pleaded guilty to grand larceny in …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Agriculture and Markets – Protection of Managed … 2016 to address the high loss of pollinators in the State. A prior audit, issued in January 2023, found that the … its efforts to ensure honey bees entering the State are healthy and free from disease. Additionally, Ag&Mkts did not …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… School , Farmingdale Union Free School District , Hilton Central School District , Marcellus Central School … Brian Butry at 518-474-4015 or email: [email protected].ny.us . Evergreen Charter School – Employee Fingerprinting … increased the tax levy by $10 million, or 8.8 percent. Hilton Central School District – Payroll and Leave Accruals …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0DiNapoli Releases Fiscal Stress Scores for 17 Cities
… issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending between March 31 and … for all counties, towns and the majority of cities in New York. Last year, 47 of these entities were considered in … issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending between March 31 and …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesState Agencies Bulletin No. 921
… code for employees working within the Metropolitan Commuter Transportation District (MCTD). The MCTD is … employers engaging in business within the Metropolitan Commuter Transportation District (MCTD). The Bureau of State … code for employees working within the Metropolitan Commuter Transportation District MCTD The MCTD is comp …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-tax