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Ordinary Death Benefit – Forest Rangers Plan
… of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. … at least one year of service since last joining the Retirement System; or Tier 2, 3, 5 or 6 member and have … you are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are …
https://www.osc.ny.gov/retirement/publications/1864/ordinary-death-benefitPartial Lump Sum Payment – Regional State Park Police Plan
… lifetime retirement benefit in exchange for a one-time lump sum payment. The lump sum payment is made when your … is finalized. Eligibility To be eligible to choose a partial lump sum payment (PLS), you must: Retire under a …
https://www.osc.ny.gov/retirement/publications/1867/partial-lump-sum-paymentOrdinary Death Benefit – State University Police Plan
… of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. … at least one year of service since last joining the Retirement System; or Tier 2, 3, 5 or 6 member and have … you are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are …
https://www.osc.ny.gov/retirement/publications/1823/ordinary-death-benefitOrdinary Death Benefit – En-Con Police Officers Plan
… and your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-death-benefitOrdinary Death Benefit – Regional State Park Police Plan
… of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. … at least one year of service since last joining the Retirement System; or Tier 2, 3, 5 or 6 member and have … you are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-death-benefitPartial Lump Sum Payment – En-Con Police Officers Plan
… with the standard retirement option you want for your continuing lifetime benefit. Lump Sum Payment Amounts If you …
https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-paymentPartial Lump Sum Payment – State University Police Plan
… receive a reduced lifetime retirement benefit in exchange for a one-time lump sum payment. The lump sum payment is made … been eligible to retire with a service retirement benefit for at least one year prior to your date of retirement; and … retirement).* Choosing a Lump Sum Payment When you file for retirement, if you are eligible for PLS, we will send you …
https://www.osc.ny.gov/retirement/publications/1823/partial-lump-sum-paymentPartial Lump Sum Payment – Forest Rangers Plan
… with the standard retirement option you want for your continuing lifetime benefit. Lump Sum Payment Amounts If you …
https://www.osc.ny.gov/retirement/publications/1864/partial-lump-sum-paymentArgyle Central School District – Internal Controls Over Payroll (2014M-051)
Argyle Central School District Internal Controls Over Payroll 2014M051
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051DiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… (1996), Rebuild and Renew New York Transportation (2005), Smart Schools (2014), and Clean Water, Clean Air, and Green … 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-bondsComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Niskayuna No. …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli 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 between March 31 and … city of Amsterdam failed to file its financial information for the 2014 fiscal year and could not be classified. To … Thomas P DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesCayuga County – County Bridge Maintenance (S9-13-4)
… The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety … The County’s budgeted expenditures totaled $134 million in 2012. The County Highway Department is responsible for the … from 2002 through 2011, the County had an average of seven flags (the number of deficient bridges is generally higher …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Newstead – Joint Highway Facility Project (2012M-260)
… examine the Town Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to August … the issuance of serial bonds for the Joint Highway Facility Project at a maximum cost not to exceed $4.25 … with not only the construction phase of a joint highway facility (Project) but the facility’s future operation and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… 2: Fund Category Level 3: Fund Type Level 4: Fund Type (Federal vs. State) Level 5: Total Fund Level 6: Fund/Subfund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… $5.7 million for the general fund and $3.6 million for the highway fund. Key Findings The Board did not develop hiring … to the Board’s approval of their employment and pay rates. Highway employees were paid $1,413 for time not worked when … earned leave accruals to which she was not entitled. Highway employees were overpaid $1,861 due to incorrect pay …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… Purpose of Audit The purpose of our audit was to determine if the Board and Supervisor provided adequate … policies and procedures related to acceptable use, breach notification, or disaster recovery. Key Recommendations Adopt … month. Adopt an acceptable use policy, information breach notification policy and a disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines … between services provided and supporting revenues. The statement describes four categories of nonexchange … The purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition when using the …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsState Comptroller DiNapoli Releases School Audits
… District and the Yorktown Central School District . "In an era of limited resources and increased accountability, … the source, date, amount and purpose of collections. In addition, the board did not appoint a faculty auditor to … For access to state and local government spending, public authority financial data and information on 140,000 …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsVillage of Suffern – Budget Review (B18-6-4)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2018-19 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4