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Partial Lump Sum Payment – En-Con Police Officers Plan

… retirement benefit in exchange for a one-time lump sum payment. The lump sum payment is made when your retirement benefit is finalized. … Options* 1 5% 2 5 or 10% 3 5, 10 or 15% 4 5, 10, 15 or 20% 5 or more 5, 10, 15, 20 or 25% *A …

https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-payment

Partial Lump Sum Payment – State University Police Plan

… retirement benefit in exchange for a one-time lump sum payment. The lump sum payment is made when your retirement benefit is finalized. … Eligibility To be eligible to choose a partial lump sum payment (PLS), you must: Retire under a special 20- or … 3 5 and 6 members covered by Section 383d Partial Lump Sum Payment …

https://www.osc.ny.gov/retirement/publications/1823/partial-lump-sum-payment

Partial Lump Sum Payment – Forest Rangers Plan

https://www.osc.ny.gov/retirement/publications/1864/partial-lump-sum-payment

Village of Suffern – Budget Review (B18-6-4)

… the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law …

https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4

Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)

… regional OTB Corporations, formed pursuant to New York State Racing, Pari-Mutuel Wagering and Breeding law, are in … and harness horse races held at various racetracks in the State, as well as at racetracks located outside the State that have simulcast contracts with the Corporations. …

https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014

Northport-East Northport Union Free School District – Financial Condition (2014M-164)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Union Free School District is located in the Town of Huntington, Suffolk County. The District is governed by the Board of Education (Board) which comprises nine elected members. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-condition

Argyle Central School District – Internal Controls Over Payroll (2014M-051)

… Purpose of Audit The purpose of our audit was to determine if the District had established … Washington County. The District is governed by the Board of Education (Board) which comprises five elected members. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051

DiNapoli 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, … Obligation Bonds. A copy of the Preliminary Official Statement is available. …

https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bonds

State Comptroller DiNapoli Releases School Audits

… completed audits of Oneonta City School District , Quogue Union Free School District , Voorheesville Central School District and the Yorktown Central School … payroll process and provided adequate oversight. Quogue Union Free School District – Financial Condition Management …

https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-audits

Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced his office completed audits of the Niskayuna No. 2 Fire District , Northville Public Library , Town of North Norwich and the Town of Phelps . “In today’s fiscal climate, budget transparency … P DiNapoli today announced his office completed audits of the Niskayuna No 2 Fire District Northville Public Library …

https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits

DiNapoli Releases Fiscal Stress Scores for 17 Cities

… July 31, 2014. This list includes: Auburn, Batavia, Buffalo, Corning, Hornell, Lackawanna, Olean, Rochester, …

https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-cities

Cayuga County – County Bridge Maintenance (S9-13-4)

… 31, 2011. Background The County covers 692 square miles and has approximately 80,000 residents. The County is … The Department is responsible for the maintenance and repair of 42 County-owned bridges. It is not fiscally … does not have a written plan for bridge maintenance or replacement. The County does not track maintenance and …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4

Town of Newstead – Joint Highway Facility Project (2012M-260)

… Purpose of Audit The purpose of our audit was to examine the Town Board’s management of the Joint Highway Facility Project for the period January … Town of Newstead Joint Highway Facility Project 2012M260 …

https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260

V.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 and nominal) for … The Trees are organized as follows: BUDGETARY BASIS FUND TREE Level 1: Total Funds Level 2: Fund Category Level 3: … Fund captures a fiscal and accounting entity with a selfbalancing set of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accounting

Town of Wawarsing – Payroll and Leave Accruals (2013M-202)

… 31, 2012. Background The Town of Wawarsing is located in Ulster County and has a population of approximately … were not accurately maintained and may have resulted in employees receiving payment for leave time to which they … accruals. Ensure that written permission or approval is available for all compensatory time payments in excess of 35 …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202

Town of Hamlin – Financial Oversight and Information Technology (2012M-197)

… The purpose of our audit was to determine if the Board and Supervisor provided adequate oversight over Town financial operations, accounting functions and information technology to properly account for and safeguard Town assets for the period January 1, 2010, …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197

GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"

… link between services provided and supporting revenues. The statement describes four categories of nonexchange … or sales tax). Imposed nonexchange revenues (for example real property taxes. Government-mandated nonexchange … (for example grants entered into voluntarily). The purpose of this bulletin is to discuss the Statement No. …

https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactions

State Comptroller DiNapoli Releases School Audits

… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … through 2014-15 that appropriated a total of $28 million in fund balance to finance operations. However, because they …

https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0