Search
XVI.3.B Fund Accounting – XVI. Financial Reporting
… Purpose Trusts Pension (and Other Employee Benefit) Trusts Custodial Funds A list of the State's funds, classified by … to fund assets does not pass to the State by virtue of the custodial role. This fund category is comprised of the … and use the economic resources measurement focus. Custodial Funds Custodial Funds are fiduciary activities that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingXII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… vendors. When these problems are identified, the Office of the State Comptroller works with the vendors to develop a … day, and the two-digit year, all with NO SPACES. For example, to pay a regular Verizon bill for the phone number … Inc. Vendor ID Vendor Name 1000005959 National Grid – Keyspan - Non Utility 1100010053 National Grid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesState Comptroller DiNapoli Announces Municipal Audits
… following municipal audits have been issued. Procurement of Electricity and Natural Gas through Aggregators (2018MS-5) Local … instead of printing them out only to have paper copies on file in order to save the time and expense of printing. …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsOpinion 2002-2
… To implement that feature, a service award program may permit a participant to waive voluntarily the right to begin … award program, however, should not be structured so as to permit a participant to begin receiving payment of his or her … a service award program for volunteer firefighters may permit a participant to earn service credit after attaining …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0Opinion 2002-2
… To implement that feature, a service award program may permit a participant to waive voluntarily the right to begin … award program, however, should not be structured so as to permit a participant to begin receiving payment of his or her … a service award program for volunteer firefighters may permit a participant to earn service credit after attaining …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Contract Advisory No. 16
… providing consultant services to report annually on employment information related to contracts. The annual … by the contractor to the contracting agency, the Office of the State Comptroller (OSC), and the Department of Civil Service (DCS). The State …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thClymer Central School District – Payroll (2023M-168)
… employee compensation payments were accurate, approved and supported. Key Findings Employee compensation payments … agreements. As a result, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. District officials: Made … employee compensation payments were accurate approved and supported …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168New York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members
… health insurance coverage to over 1.2 million active and retired State, local government, and school district … about 1.1 million members. Since 2014, the Department of Civil Service (Civil Service) has contracted with CVS … promptly and to prevent payment of ineligible claims on their behalf. Key Findings For the audit period, we …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleState Police Bulletin No. SP-219
… of this bulletin is to provide the Division of State Police instructions for processing the 2021 Education … Affected Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07, the State Police … State Police Bulletin No SP219 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-219-2021-state-police-education-paymentLiberty Central School District – Budget Review (B4-13-4)
… 2013-14 fiscal year are reasonable. Background The Liberty Central School District, located in Sullivan County, issued … Liberty Central School District Budget Review B4134 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Ramapo Catskill Library System – Procurement (2015M-84)
… Purpose of Audit The purpose of our audit was to examine the Library … libraries in the Counties of Rockland, Orange, Sullivan and Ulster and is governed by an 11-member Board of Trustees, … officials did not seek competition when making purchases on behalf of the System’s member public libraries. Library …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Fort Edward Union Free School District – Financial Condition (2015M-67)
… Purpose of Audit The purpose of our audit was to review the … County. The District is governed by a Board of Education and has approximately 100 employees and 560 students. … reasonable budgets that included realistic estimates based on historical or known trends, the District relied on the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Tier Status – Career Plan
… through June 30, 2009 Tier 3 July 1, 2009 through January 8, 2010* Tier 5 January 9, 2010 through March 31, 2012 Tier 6 … *PFRS members who joined July 1, 2009 through January 8, 2010 and did not elect to be covered by Article 22 (i.e., …
https://www.osc.ny.gov/retirement/publications/1642/tier-statusTier Status – Non-Contributory Plan with Guaranteed Benefits
… through June 30, 2009 Tier 3 July 1, 2009 through January 8, 2010* Tier 5 January 9, 2010 through March 31, 2012 Tier 6 … *PFRS members who joined July 1, 2009 through January 8, 2010, and did not elect to be covered by Article 22 (i.e., …
https://www.osc.ny.gov/retirement/publications/1513/tier-statusTier Status – Police and Fire Plan
… through June 30, 2009 Tier 3 July 1, 2009 through January 8, 2010* Tier 5 January 9, 2010 through March 31, 2012 Tier 6 … *PFRS members who joined July 1, 2009 through January 8, 2010 and did not elect to be covered by Article 22 (i.e., …
https://www.osc.ny.gov/retirement/publications/1512/tier-statusNYS Comptroller DiNapoli Supports Warren & Rosen Legislation to End Secrecy in Workplace Harassment Settlements
… As a major investor in companies from Wynn Resorts to News Corp., we've seen the damage that occurs when companies fail to stop such abhorrent …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-supports-warren-rosen-legislation-end-secrecy-workplace-harassmentAvailable Pension Payment Options – Special 20- and 25-Year Plans
… (Option 0) This option provides the maximum benefit payment to you each month for the rest of your life. Under … when you die. Pop-Up/Joint Allowance — Full or Half* These options will provide you with a reduced monthly benefit for … within the five- or ten-year period. Alternative Pension Payment Options If the options described here do not meet …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsComptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… the federal Paycheck Protection Program (PPP), a component of the latest coronavirus relief package. Under the PPP, … forgiven by the federal government if employees are kept on the payroll for eight weeks and the money is used for payroll, rent, mortgage interest, …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionEssential Policy Elements – Travel and Conference Expense Management
… that you should consider when developing or updating your policy. This list is not exhaustive and other elements, pertinent to your operations, may be included as you deem appropriate: … adopt the federal lodging, meal and mileage guidelines as your general maximum travel rates. The United States General …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsOil Spill Fund
… York Environmental Protection and Spill Compensation Fund The Oil Spill Fund protects our air, soil and water supplies from toxic petroleum spills. Although the Oil Spill Fund plays many roles, its priorities are to: … The Oil Spill Fund protects our air soil and water supplies …
https://www.osc.ny.gov/about/oil-spill-fund