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XVI.3.A Financial Statements – XVI. Financial Reporting
… (formerly comprehensive annual financial report ) Process and Document Preparation: Financial reporting is the process … information concerning the financial condition and activities of an entity. Although governmental financial … to meet the information needs of citizens, governing and legislative bodies, sellers and buyers of debt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsXVI.4.B Tax Revenues – XVI. Financial Reporting
… Policy References: GASB Statement No. 33 – Accounting and Financial Reporting for Non-Exchange … of payment activity and historical experience. There is no refund liability attributed to first quarter estimated … GASB Statement No …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesOpinion 94-19
… zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt limit); (need to … zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt … Whether the face amount of zero coupon bonds ie deep discount bonds on which no periodic interest is payable …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 96-2
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … to the Real Property Tax Law (see, Real Property Tax Law, art. 14). The Real Property Tax Law also establishes … to establish "special districts" ( cf . County Law, art. 5-A and Town Law, arts. 12 and 12-A [county and town …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 94-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Deposits and Investments (by school district of extraclassroom and endowment moneys) SCHOOL DISTRICTS -- … by a central school district are subject to the provisions of General Municipal Law 11 pertaining to the investment of …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Payroll Improvement Project Bulletin No. PIP-016
… deduction code changes described will be effective at Go Live, scheduled for March 15, 2021. OSC Actions Obsolete … beginning in the first paycheck confirmed after go live. The year-to-date balance will include the 9.1 deduction … SAMPLE 9.2 CHECK DATE 03/03/2021 Agency Actions Upon Go Live, agencies must use 9.2 deduction codes when entering …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92State Agencies Bulletin No. 922
… with P0001 in the Locality field of the Employee Tax Data page, and a blank county value. The county value must be … for the employee is Nassau or Westchester, the Tax Data page also must be corrected, as this employee is not subject … have P0001 in the Locality field of the Employee Tax Data page and a blank county value, but the postal code indicates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageExamples – Article 14 Benefits
… Example: A member joins at age 22 and has ten years of service credit when he or she … for a vested retirement benefit at the early retirement age of 42 (the age he or she would have had 20 years of service credit). The …
https://www.osc.ny.gov/retirement/publications/1644/examplesLimitations – Career Plan
… the earnings in the preceding 12-month period by more than 20 percent. The amount in excess of 20 percent is excluded from the computation of your FAS. … in the FAS period exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 …
https://www.osc.ny.gov/retirement/publications/1642/limitationsLimitations – New Career Plan
… the earnings in the preceding 12-month period by more than 20 percent. Any amount in excess of 20 percent is excluded from the computation of your FAS. … in the FAS period exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 …
https://www.osc.ny.gov/retirement/publications/1515/limitationsLimitations – Non-Contributory Plan with Guaranteed Benefits
… the earnings in the preceding 12-month period by more than 20 percent. The amount in excess of 20 percent is excluded from the computation of your FAS. … in the FAS period exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 …
https://www.osc.ny.gov/retirement/publications/1513/limitationsLimitations – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the earnings in the preceding 12-month period by more than 20 percent. The amount in excess of 20 percent is excluded from the computation of your FAS. … in the FAS period exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 …
https://www.osc.ny.gov/retirement/publications/1511/limitationsLimitations – Police and Fire Plan
… if: Your date of membership is before April 1, 1972; and Your FAS is based on the 36 months of earnings … immediately preceding your date of retirement. Tiers 2 and 3 If the earnings in any year included in the FAS period … vacation is not included in the calculation of your FAS, and the amount of overtime is limited to 15 percent of your …
https://www.osc.ny.gov/retirement/publications/1512/limitationsIntroduction to IT Governance – Information Technology Governance
… against local governments and schools. Although no single practice or policy on its own can adequately safeguard your IT investments, a number of internal controls appropriately implemented and monitored, … Although no single practice or policy on its own can adequately safeguard your …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceDiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… by depositing checks payable to the school district into bank accounts that she controlled. She also admitted to … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtState Agencies Bulletin No. 2161
… the tax data page please refer to Bulletin No. 1800.1 2020 Form W-4, Employee’s Withholding Certificate and … Page dated February 4, 2020. Only accept the most current version of Form W-4 for changes to Federal Tax Data. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2161-locked-query-identify-employees-who-require-new-form-w-4-employeesACDS, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … children from school districts located in Nassau, Queens, and Suffolk counties. The counties pay tuition to ACDS for … To SED: Review the disallowances identified by our audit and, if warranted, make the necessary adjustments to the …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/acds-inc-compliance-reimbursable-cost-manualHagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … to 317 children from school districts located in Nassau and Suffolk counties. The counties pay tuition to HLVS for … To SED: Review the disallowances identified by our audit and, if warranted, make the necessary adjustments to the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualHear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… York that provides preschool special education services to children with disabilities from birth through age five. … Special Education Itinerant Teacher (SEIT) services to 105 children with learning disabilities from 15 school districts …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualSelected Aspects of Discretionary Spending
… The Roosevelt Island Operating Corporation of the State of New York (RIOC) is a public benefit corporation and a political subdivision of the State of New York. RIOC was created by the New York State Legislature in 1984 to take responsibility, …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3