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State Agencies Bulletin No. 1992
… not processed automatically. Affected Employees Employees in the Professional, Scientific and Technical Services Unit – … to receive the April 2020 and April 2021 LLS payment. In addition, the Agreement also provides for an increase to … Check Dates The retroactive LLS payments will be processed in Pay Period 22L in a separate check dated 02/10/2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 1828.1
… Affected Employees Arbitration eligible employees in Bargaining Unit 01 and Non-Arbitration eligible employees in Bargaining Unit 21 represented by NYSCOPBA are affected. … Budget (DOB), this payment was deferred and not processed in April 2020 or April 2021. DOB has now authorized this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18281-retroactive-salary-increases-arbitration-eligible-bu01-and-nonXII.6.I Paying a Non-State Employee – XII. Expenditures
… to the State. Paying non-employee travel Paying expenses for employment interviews Paying expenses of non-salaried … rather than an employee, disadvantages the worker in that: For income tax purposes, the worker may be required to report payments received for his or her services as a self-employed individual, which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeAccounts Payable Advisory No. 60
… agencies must still update the SFS to reflect the change in the contract period. … Referencing an expired contract …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… report - pdf] Audit Objective Determine if the Board is provided timely and detailed financial information. Key Findings Detailed budget to actual reports are not provided to the Board timely. Bank reconciliations are not prepared …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsSyosset Central School District - Payroll (2018M-42)
… to employees. Except for minor deficiencies discussed with District officials, compensation paid and benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Opinion 88-36
… they occur without his fault (see, Bird v McGoldrick , 277 NY 492, 14 NE2d 805; Tillinghast v Merrill , 151 NY 135, 45 … for the acts of the sheriff (see Barr v County of Albany , 50 NY2d 247, 428 NYS2d 665, 406 NE2d 481; Commisso v … for damages sustained in a court action ( Barr v County of Albany , supra ). A separate question is presented, however, …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Ordinary Death Benefit – Regional State Park 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 … beneficiary. … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-death-benefitOrdinary Death Benefit – En-Con Police Officers Plan
… at least one year of service since last joining the Retirement System; or Tier 2, 3, 5 or 6 member and have completed at least 90 days of service since last joining the Retirement System; and Your death occurs: While you are on …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-death-benefitPartial Lump Sum Payment – Regional State Park Police Plan
Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1867/partial-lump-sum-paymentPartial Lump Sum Payment – En-Con Police Officers Plan
… benefit for at least one year prior to your date of retirement; and Retire with a service retirement (not a … receive a lump sum payment equal to a specific percentage of the value of your retirement benefit, as shown below. Your Single Life …
https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-paymentVillage of Suffern – Budget Review (B18-6-4)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… Continue to thoroughly audit and approve claims prior to payment, including all credit card purchases. Monitor the …
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"
… of this bulletin is to discuss the Statement No. 33 impact on revenue recognition when using the modified accrual basis … Statement No. 33 is effective for fiscal years beginning on or after July 1, 2000. Accounting changes made to comply … code 8015 should be used to reduce beginning fund balance on the Analysis of Changes in Fund Equity Statement in your …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown 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 … 2008, to August 31, 2012. Background The Town of Newstead is located in Erie County with a population of approximately 11,400 residents. The Town is governed by the Town Board, which comprises five elected …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… OTB [pdf] , Nassau OTB [pdf] , Suffolk OTB [pdf] , and Western OTB [pdf] . Purpose of Audit The purpose of our audit … Five regional OTB Corporations, formed pursuant to New York State Racing, Pari-Mutuel Wagering and Breeding law, are …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… policies and procedures that incorporate the duties to be completed and records to be maintained for processing payrolls and maintaining leave …
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)
… The County’s budgeted expenditures totaled $134 million in 2012. The County Highway Department is responsible for the … bridges. It is not fiscally responsible for other bridges in the County. Key Findings The County does not have a … of deficient bridges is generally higher for the years in which assessments took place). We examined all 48 flags …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town 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 … approval is available for all compensatory time payments in excess of 35 hours annually. … Town of Wawarsing Payroll …
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-bonds