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XIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets include the following: Criteria for recording general capital assets including infrastructure … infrastructure assets Depreciation and modified approach for infrastructure capital assets College and University …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsWillsboro Fire District – Financial Controls (2014M-156)
… Willsboro Fire District is a district corporation of the State, distinct and separate from the Town of Willsboro and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Real Property Tax Cap - School Districts Guidance
… School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for 2016-17 School Year The 2015-2016 tax levies for some … the amount entered on the form should be based on a good faith estimate of the amount the district expects to … To the extent that the amount receivable from LIPA is the subject of litigation, school district officials …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceReal Property Tax Cap - School Districts
… tax cap form online [Accessible only to filing entities] Enrollment Instructions [pdf] Instructions for online filing …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsReal Property Tax Cap - Local Governments
… Independent Special Districts) File property tax cap form online [Accessible only to filing entities] Enrollment … Levy Growth Factors [pdf] Tax Base Growth Factors for Local Governments Important Dates for Property Tax Cap … – Chapter 97 (Part A) [pdf] Summary [pdf] Overview of the State Comptroller’s Role Training on Property Tax Cap …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsMcConnellsville Fire District – Financial Operations (2014M-19)
… Purpose of Audit The purpose of our audit was to review the oversight of financial operations of the … monthly and file annual financial reports with OSC. Adhere to the statutory requirements when adopting the annual budget … an audit of claims before authorizing them for payment to determine if they are accurate, supported by proper …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Department’s financial … reports. The Board did not review and approve claims prior to payment. Key Recommendations Adopt financial policies to assist in safeguarding Department funds, such as policies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialFair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … of Fair Haven in Cayuga County, provides fire protection to the Village, the Town of Sterling in Cayuga County and the … did not review or approve the majority of the bills prior to payment. The audit committee did not complete an adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… May 31, 2017. Background The Bridgehampton Fire District is a district corporation of the State, distinct and separate … and East Hampton and Suffolk County, in which it is located. The District, which is governed by a five-member Board of Commissioners, is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingOne-Year FAS – Police and Fire Plan
… the wages in the previous 12-month period by more than 20 percent. Any amount over 20 percent will be excluded from the calculation. *For Tier 5 … of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… this benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the wages in the previous 12-month period by more than 20 percent. Any amount over the 20 percent will be excluded from the calculation. *For Tier 5 … of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that disbursements were made for authorized … separate from the Towns of Mamakating and Wallkill located in the Counties of Sullivan and Orange, respectively. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialCUNY Bulletin No. CU-239
… Actions Notify affected employees. Payroll Register and Employee Paycheck/Advice The applicable Earnings Code and the … value will be displayed on the payroll register and the employee’s paycheck stub or direct deposit advice. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-239-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-194
… the 2003 calendar year. The benefit will be based on the employee's bargaining unit on December 11, 2003. Agency … Action Notify affected employees. Payroll Register and Employee Paycheck/Advice The applicable earn code and the … amount will be displayed on the payroll register and the employee's check or direct deposit advice. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-194-prepaid-legal-service-benefitIndian River Central School District – Financial Condition (2016M-287)
… period July 1, 2014 through March 31, 2016. Background The Indian River Central School District is located in the Towns … and expenditure trends and the effect on fund balance. … Indian River Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287York Central School District – Online Banking (2016M-295)
… Purpose of Audit The purpose of our audit was to determine whether the District’s online … The York Central School District is located in the Towns of Leicester and York in Livingston County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295One-Year FAS – Career Plan
… higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… doing so, you waive the right to continue in service until age 70. You must separate from service no later than the … of the month following your 62nd birthday. If you are over age 62 when your employer adopts this additional benefit, or … percent of your FAE (a maximum of 32 years). If you are age 55 or older at retirement and your regular plan would …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hOne-Year FAS – New Career Plan
… the wages in the previous 12-month period by more than 20 percent. Any amount over 20 percent will be excluded from the calculation. *For Tier 5 … of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fas