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Ordinary Death Benefit – State University Police 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 … State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d …
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 … since last joining the Retirement System; or Tier 2, 3, 5 or 6 member and have completed at least 90 days of … credit up to 36 years. Ordinary Death Benefit — Tiers 2, 3, 5 and 6 This benefit is equal to three times your salary …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-death-benefitOrdinary Death Benefit – Regional State Park Police Plan
… and your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members … since last joining the Retirement System; or Tier 2, 3, 5 or 6 member and have completed at least 90 days of … credit, up to 36 years. Ordinary Death Benefit — Tiers 2, 3, 5 and 6 This benefit is equal to three times your salary …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-death-benefitPartial 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 for a one-time lump sum payment. The lump sum payment is made when your … we will send you a special Option Election Form so you can choose a PLS payment along with the standard retirement …
https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-paymentPartial Lump Sum Payment – State University Police Plan
… lifetime 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- … Tier 1 2 3 5 and 6 members covered by Section 383d Partial Lump Sum Payment …
https://www.osc.ny.gov/retirement/publications/1823/partial-lump-sum-paymentPartial Lump Sum Payment – Forest Rangers 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 … benefit).* 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/1864/partial-lump-sum-paymentDiNapoli 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-bondsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Fiscal Stress Scores for 17 Cities
… P. DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending between March 31 and July 31. “Whether a municipality is impacted by … fiscal stress.” The designations announced today covered 17 cities with fiscal year ends ranging from March 31, 2014 …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… The Trees are organized as follows: BUDGETARY BASIS FUND TREE Level 1: Total Funds Level 2: Fund Category Level 3: … Level 6: Fund/Subfund Transaction Detail GAAP BASIS FUND TREE Level 1: Total Funds Level 2: Major Category Level 3: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingGASB 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-transactionsVillage 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-b18-6-4Cayuga County – County Bridge Maintenance (S9-13-4)
… on them for the period January 1, 2007, to December 31, 2011. Background The County covers 692 square miles and has … available and completed fiscal years from 2002 through 2011, the County had an average of seven flags (the number of … We examined all 48 flags issued during the period 2007 to 2011 to review for timely responses and/or actions on behalf …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… Northport 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 … appropriations over the five-year period. As shown in Table 1, District officials overestimated expenditures by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… Purpose of Audit The purpose of our audit was to determine the accuracy of the amounts paid to employees … million for the highway fund. Key Findings The Board did not develop hiring policies and payroll procedures for … Highway employees were paid $1,413 for time not worked when they left work earlier than their scheduled time, and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… paychecks. Additionally, the Superintendent did not always sign payrolls to indicate that she had reviewed them. … source documents when certifying payrolls and should sign and date the certifications to indicate that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… pari-mutuel wagering on thoroughbred and harness horse races held at various racetracks in the State, as well as at … the OTB Corporations have to pay racetracks to simulcast races – as much as 300 percent. Key Recommendations Explore …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Town 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 … accounting functions and information technology to properly account for and safeguard Town assets for the … The Town of Hamlin is located in Monroe County and had a population of 9,045. The Town is governed by the Town …
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)
… the Town Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to August 31, 2012. … issuance of serial bonds for the Joint Highway Facility Project at a maximum cost not to exceed $4.25 million. Key … only the construction phase of a joint highway facility (Project) but the facility’s future operation and maintenance. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-audits