Search
Social Security Adjustment – Article 14 Benefits
… in New York State. It is determined using your wages for service with a public employer for which you received … be the same as your actual Social Security benefit. This adjustment applies to both service and disability retirements. …
https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustmentEnding Your Membership – Forest Rangers Plan
… Once you join, there are five ways your membership can end: If you do not have at least five years of credited …
https://www.osc.ny.gov/retirement/publications/1864/ending-your-membershipEnding Your Membership – Regional State Park Police Plan
… Once you join, there are five ways your membership can end: If you do not have at least five years of credited …
https://www.osc.ny.gov/retirement/publications/1867/ending-your-membershipEnding Your Membership – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Basic Plan with Increased TakeHome Pay information for PFRS Tier 1 2 3 Article 11 5 and 6 under …
https://www.osc.ny.gov/retirement/publications/1511/ending-your-membershipEnding Your Membership – En-Con Police Officers Plan
… membership can end: If you do not have at least five years of credited service and seven years have elapsed since you … or If you die. “Public employment” means paid service as an officer or employee with an employer that participates in the New York State and Local Retirement System. 1 Updated …
https://www.osc.ny.gov/retirement/publications/1822/ending-your-membershipIV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… Miscellaneous Federal Operating Grants Click here to download the table below as a Microsoft Excel file . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsIX.6.A Drawdown Overview – IX. Federal Grants
… Prior arrangements have been made with most state agencies to have OSC act as agent for the agency to … Prior arrangements have been made with most state agencies to have OSC act as agent for the agency to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overviewXI.12 Overview – XI. Procurement and Contract Management
… The management of contractual agreements is a critical aspect of government contracting and ensuring the … contractor or contracting agency changes; and requirements for closing and, if necessary, re-establishing contracts in … The management of contractual agreements is a critical aspect of government contracting and ensuring the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewXIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures
… the modified approach. Under this method, the State will not report depreciation expense for roads and bridges but will capitalize all costs that add to the capacity and … assets are included net of appropriate depreciation in the government-wide financial statements. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14i-treatment-infrastructure-assetsXV.9 Revenue Classifications – XV. End of Year
… Agencies are required to take necessary steps to prepare and submit revenue reclass General Ledger Journal … Miscellaneous Receipts (account code 32601) during the current fiscal year. These reclass entries must be … Agencies are required to take necessary steps to prepare and submit revenue reclass …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classificationsOperational Advisory No. 15
… Subject: Cash Advances Guidance: The Office of the State Comptroller (OSC) has added various Sections in Chapter VII, Section 10 of the Guide to Financial Operations regarding Cash Advances. …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesAccounts Payable Advisory No. 56
… various functions within an agency. For more information on Separation of Duties, please refer to GFO Chapter XI-A, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesAccounts Payable Advisory No. 60
… they may not reference an expired contract on a voucher if the goods or services were provided outside the contract period. If the contract expired, agencies must follow applicable New …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractBemus Point Central School District - Capital Projects (2019M-212)
… could have presented the capital project to the voters in a more transparent manner. The Board did not approve …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… Purpose of Audit The purpose of our audit was to assess controls over cash receipts for the period July 1, 2014 through December 31, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Lawrence Union Free School District – Financial Condition (2016M-52)
… The Lawrence Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Pittsford Central School District – Payroll (2021M-129)
… 63 employees we tested. However officials did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were identified and corrected. … and processing of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Town of Waterford – Claims Auditing (2016M-154)
The purpose of our audit was to review the claims audit process for the period January 1 2015 through January 31 2016
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154Chenango County – Departmental Cash Receipts (2015M-21)
… the County Treasurer’s Office. Key Recommendations There are no recommendations for this audit. …
https://www.osc.ny.gov/local-government/audits/county/2015/04/17/chenango-county-departmental-cash-receipts-2015m-21Gananda Central School District – Financial Condition (2014M-62)
… Background The Gananda Central School District is located in Wayne County and is governed by the Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62