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City of Olean – Budget Review (B1-13-2)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Making Adjustments to Earnings and Days Worked – Enhanced Reporting
… or days worked, submit an adjustment using Retirement Online . Adjustments can be included in your regular report … data in order to correct it in our system – Retirement Online will not override previously reported data. Example: … in a member owing mandatory contributions, Retirement Online will notify you that a deficiency service credit …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedTravel Advisory No. 11
… Reimbursements (Effective July 29, 2019) Guidance : The Office of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: … State Offset functionality is available for employee use in the Travel and Expense Module in SFS XIII.2.B Expense …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsDivision of Housing and Community Renewal Bulletin No. DH-14
… adjustments and changes. Affected Employees Employees in Bargaining Unit 67 Effective Date(s) Paychecks dated 4/20/05 Background Chapter 9 of the Laws of 2005 implements the agreement between the State … of Absence due to Workers’ Compensation Leave, and are in graded, NS (SG 600) and trainee (SG 800) positions. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-14-april-1-2004-salary-and-location-pay-increasesBatavia City School District – Financial Condition (2016M-160)
… Purpose of Audit The purpose of our audit was to review the District’s … Background The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford in Genesee County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Albion Central School District – Budgeting (2016M-80)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … 2015. Background The Albion Central District is located in in the Towns of Albion, Barre, Carlton, Gaines, Kendall, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Overview – Police and Fire Plan
… salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive … but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory …
https://www.osc.ny.gov/retirement/publications/1512/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… is usually your years of employment immediately before retirement. The calculation of your FAS can include, but is … Payments made as a result of working your vacation; Any form of termination pay; Payments made in anticipation of retirement; Lump sum payments for deferred compensation; and …
https://www.osc.ny.gov/retirement/publications/1511/overviewOverview – Career Plan
… salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive … but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime, if earned in the period used in the FAS;* Holiday pay; Noncompensatory …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive … but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive … but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime if earned in the period used in the FAS;* Holiday pay; Noncompensatory …
https://www.osc.ny.gov/retirement/publications/1513/overviewExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… CT 06856 are reprinted by permission. Sample City Balance Sheet Governmental Funds December 31, 2002 General Fund HUD … .) … Examples from GASB Statement 34 Sample City Balance Sheet Governmental Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2June 2002: Advance Refunding Bonds
… pays building aid. Building aid, rather than being based on actual debt service payments, will now be based on an … the call date or maturity date of the old debt. Why do a debt refunding? A debt refunding is usually done to … (in a bank or trust company located and licensed to do business in New York State). After payment of issuance …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… the encumbrance and liquidates the pre-encumbrance on the purchase requisition in the Statewide Financial System … invoice from a vendor for goods or services provided based on a purchase order, the Business Unit must create and … sales tax or freight charges for goods or services they have procured. When the purchase order specifically provides …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderRockland County – Budget Review (B6-13-22)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget for the 2014 fiscal year are … totaling $96,000,000 to liquidate the cumulative deficit in the County’s general fund for the fiscal year ending …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22CUNY Bulletin No. CU-270
… CUNY employees represented by District Council 37 (DC 37) in Bargaining Units TG, TH, TM (excluding High Pressure Plant … TX, T9, SF, TU, SJ, TJ, TP, U6, TK, TY and U3 Background The Memorandum of Understanding for Successor Agreements to … Date(s) General Salary Increases will be processed in Pay Period 14C, paychecks dated October 12, 2006 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-270-2006-cuny-1-blue-and-white-collar-salary-increase-districtOpinion 96-17
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … of volunteer firefighters for tuition expenses incurred in completing certain college courses) VOLUNTEER FIREFIGHTERS …
https://www.osc.ny.gov/legal-opinions/opinion-96-17State Agencies Bulletin No. 1163
… BU06 effective 4/3/08. Employees in this title on or after 4/3/08 are eligible for the retroactive increases … receiving the payments described below. For employees who have the following Additional Pay rows who have subsequently … reported in the single entry based on the salary in effect on the Earnings End Date. Therefore, the agency must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1163-implementation-2005-2011-retroactive-increases-additional-payments-andUnified Court System Bulletin No. UCS-163
… Negotiating Unit G9 Employees must be in an eligible title on 11/30/10 and Active on the payroll (including paid Leave of Absence), on Workers’ Compensation Disability Leave ( WDL ) or on paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-163-december-2010-unified-court-system-ucs-uniform-allowance-andAlexander Central School District – Financial Condition (2015M-227)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Alexander Central School District is located in the Towns of Alexander, Batavia, Bethany and Darien in Genesee County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227