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New York State Comptroller Thomas P. DiNapoli Statement on the Passing of Vincent Graber
… great respect from his colleagues on both sides of the aisle. He will be missed. He was a powerful voice for western New York and championed important safety initiatives such as the infant car seat law and the seat belt law, both of which …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-vincent-graberEnding Your Membership – State Police Plan
… Once you join, there are five ways your membership can end: If you are not vested and you leave public employment for seven years (membership ends …
https://www.osc.ny.gov/retirement/publications/1518/ending-your-membershipEnding Your Membership – Special 20- and 25-Year Plans
… If you leave public employment and voluntarily withdraw your membership ; If you transfer your membership to …
https://www.osc.ny.gov/retirement/publications/1517/ending-your-membershipOperational Advisory No. 16
Mass Delete of Budget Journals
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-deleteRetiring Before Age 62 – Police and Fire Plan
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their benefit reduced by the percentages shown below. The percentage of the benefit reduction is prorated based on your exact age …
https://www.osc.ny.gov/retirement/publications/1512/retiring-age-62Retiring Before Age 62 – Career Plan
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their benefit reduced by the percentages shown below. The percentage of the benefit reduction is prorated based on your exact age …
https://www.osc.ny.gov/retirement/publications/1642/retiring-age-62Full- and Part-Time Service Credit – State Police Plan
… Full-Time Employment If you join PFRS on the day you begin employment with a participating employer … on a full-time basis, your service credit equals the total time worked from your date of membership to the day you leave paid employment. Part-Time Employment …
https://www.osc.ny.gov/retirement/publications/1518/full-and-part-time-service-creditRetiring Before Age 62 – Non-Contributory Plan with Guaranteed Benefits
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their … benefit reduction is prorated based on your exact age at retirement. Age at Retirement Percentage of Reduction 55 27 … NonContributory Plan with Guaranteed Benefits information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Section …
https://www.osc.ny.gov/retirement/publications/1513/retiring-age-62New York State Comptroller DiNapoli Statement on the Death of Martin McGuinness
… is a symbol of hope for people in conflict throughout the world, hope for the peace and justice that can be achieved …
https://www.osc.ny.gov/press/releases/2017/03/new-york-state-comptroller-dinapoli-statement-death-martin-mcguinnessTown of Hamburg - Fuel Operations (2019M-75)
Determine whether Town officials properly accounted for and monitored fuel purchases
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75New York State Employees and Federal Funding – Federal Funding and New York
… including state taxes, fees and federal funding. The New York State Division of the Budget (DOB) projects 189,700 … are excluded from the total, the share rises modestly to 7.1 percent. However, the proportion of FTEs in each … Funds FTE All Funds FTE Percent Federal Children and Family Services, Office of 487 2,983 16.3% Corrections and …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-fundingTown of Pendleton – Special Districts (2018M-4)
… Purpose of Audit The purpose of our audit was to determine whether Town … accounted for sewer operation financial activity for the period January 1, 2016 through December 1, 2017. Background The Town of Pendleton is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4Greater Johnstown School District - Payroll (2018M-267)
… officials effectively designed and implemented procedures to ensure that compensation payments were accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… all leave taken is properly supported or approved. Records for 10 of 41 employees selected were missing leave … requests totaling 72 days, comprised of 452 hours for $9,927. Key Recommendation District officials should …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Ending Your Membership – Article 14 Benefits
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/ending-your-membershipLake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)
… the Board provided adequate oversight of the revolving loan program. Key Findings The Lake Champlain-Lake George … Ensure that the Director and Loan Committee prepare loan status reports for the Board. Ensure that loans are properly …
https://www.osc.ny.gov/local-government/audits/joint-activity/2019/09/13/lake-champlain-lake-george-regional-planning-board-governance-over-loanPeekskill City School District – Financial Condition (2015M-191)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … The Peekskill City School District is located in the City of Peekskill, Westchester County. The District operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, … Accounts payable 447,427 304,003 751,430 780,570 Due to other funds 175,000 175,000 1,170,388 Compensated … in the "Totals" column on this statement flows directly to the "Business-type Activities" column on the statement of …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34State Comptroller DiNapoli Releases Municipal Audits
… Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (Montgomery County) Town officials did not properly budget for and allocate sales tax revenue. As a result, taxpayers residing outside the … receive all the benefit they should have from county sales tax distributions. The town board underestimated sales tax …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsExamples from GASB Statement 34 - Statement of Activities
… Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and Contributions Capital Grants … Taxes: Property taxes, levied for general purposes 51,693,573 ----- 51,693,573 ----- Property taxes, levied for debt service 4,726,244 ----- 4,726,244 ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activities