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Ending Your Membership – Special 20- and 25-Year Plans
… withdraw your membership ; If you transfer your membership to another New York State public retirement system; If you …
https://www.osc.ny.gov/retirement/publications/1517/ending-your-membershipOperational Advisory No. 16
… not been posted. See SFS Secure for journals scheduled to be deleted as of February 20, 2015, as well as the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-deleteRetiring Before Age 62 – Police and Fire Plan
… 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 It is important to know that once you retire with a reduced benefit, the …
https://www.osc.ny.gov/retirement/publications/1512/retiring-age-62Retiring Before Age 62 – Career Plan
… who retire before age 62 will have their benefit reduced by the percentages shown below. The percentage of the benefit … for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i Retiring Before Age 62 …
https://www.osc.ny.gov/retirement/publications/1642/retiring-age-62Full- and Part-Time Service Credit – State Police Plan
… 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
… 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 It is important to know that once you retire with a reduced benefit, the …
https://www.osc.ny.gov/retirement/publications/1513/retiring-age-62New York State Comptroller DiNapoli Statement on the Death of Martin McGuinness
… peace and justice that can be achieved when people decide to work together. That hope is Martin McGuinness’ legacy." … …
https://www.osc.ny.gov/press/releases/2017/03/new-york-state-comptroller-dinapoli-statement-death-martin-mcguinnessTown of Hamburg - Fuel Operations (2019M-75)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town …
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
… FTEs to the Department of Labor, where 83.1 percent of all FTEs are supported by federal funds. In addition, the … Budget Financial Plan ] Major Agencies Federal Funds FTE All Funds FTE Percent Federal Children and Family Services, …
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 officials properly accounted for …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4Greater Johnstown School District - Payroll (2018M-267)
… - pdf] Audit Objective Determine whether employee salaries and wages were accurately paid. Audit Results District … employees were accurately paid their approved salaries and wages. We reviewed all payroll records for 35 employees … the audit period. District officials effectively designed and implemented procedures to ensure that compensation …
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)
… Findings While leave accrual balances were accurate, not all leave taken is properly supported or approved. Records … develop and implement written procedures to ensure that all leave requests are properly approved before the leave is …
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
… withdraw your membership ; Transfer your membership to another retirement system; Retire; or Die. … Article 14 …
https://www.osc.ny.gov/retirement/publications/1644/ending-your-membershipLake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)
… and have initiated, or indicated they planned to initiate corrective action. … Determine whether the Board …
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 for the period …
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, Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Net Assets … activity accounted for in them is generally governmental. By reporting internal service funds separately from the …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34State Comptroller DiNapoli Releases Municipal Audits
… general, TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 … credit card purchases exceeded the travel meal allowance by $5,047. The board approved 28 charges totaling $5,786 for … did not audit 69 claims totaling $150,187 as required by New York State Town Law Section 118. Town officials may …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsExamples from GASB Statement 34 - Statement of Activities
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Program Revenues Net (Expense) Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Service … 29,259,208 Change in net assets (3,114,286) 3,219,885 105,599 3,202,656 Net …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… transfers. Key Findings Officials did not identify $93,569 in federal withholding penalties that were incurred and paid … interim financial reports are reviewed to detect errors in preparation. … Pine Plains Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectOut-of-Service Death Benefit – Article 14 Benefits
… If you are a vested member with at least ten years of credited service, have not retired and you die more than one year after leaving public employment, 50 percent of the ordinary death benefit may …
https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefit