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Examples 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-activitiesNew York State Comptroller Thomas P. DiNapoli Statement on the Murders of Three Israeli Students
… be true peace in the Middle East until the citizens of Israel no longer have to face such threats. We must stand with Israel against the terrorists. “The unconscionable killings …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-murders-three-israeli-studentsNew York State Comptroller Thomas P. DiNapoli Statement on the Passing of Vincent Graber
… Vincent Graber was a dedicated public servant who garnered great respect from his colleagues on both sides of the aisle. He will be missed. He was a powerful voice for …
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
… end: If you are not vested and you leave public employment for seven years (membership ends automatically); If you leave … participates in NYSLRS. … State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b Ending …
https://www.osc.ny.gov/retirement/publications/1518/ending-your-membershipEnding Your Membership – Special 20- and 25-Year Plans
… end: If you are not vested and you leave public employment for seven years (membership ends automatically); If you leave … in PFRS. … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1517/ending-your-membershipOperational Advisory No. 16
… 2014 and prior that have not been posted. See SFS Secure for journals scheduled to be deleted as of February 20, 2015, …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-deleteRetiring Before Age 62 – Career Plan
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their … Percentage of Reduction 55 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 It is important to know that once you … you turn 62. … Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections …
https://www.osc.ny.gov/retirement/publications/1642/retiring-age-62Full- and Part-Time Service Credit – State Police Plan
… If you join PFRS on the day you begin employment with a participating employer and work continuously 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 – Police and Fire Plan
… reduced by the percentages shown below. The percentage of the benefit reduction is prorated based on your exact age at retirement. Age at Retirement Percentage of Reduction 55 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 It …
https://www.osc.ny.gov/retirement/publications/1512/retiring-age-62Retiring Before Age 62 – Non-Contributory Plan with Guaranteed Benefits
NonContributory Plan with Guaranteed Benefits information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Section 375e Retiring Before Age 62
https://www.osc.ny.gov/retirement/publications/1513/retiring-age-62New York State Comptroller DiNapoli Statement on the Death of Martin McGuinness
… McGuinness was a hero of the peace process and the cause for reconciliation between Catholics and Protestants. It was … at long last. Northern Ireland today is a symbol of hope for people in conflict throughout the world, hope for the peace and justice that can be achieved when people …
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-75Greater Johnstown School District - Payroll (2018M-267)
Determine whether employee salaries and wages were accurately paid
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)
… report - pdf] Audit Objective Determine whether employee leave accrual records are accurate and leave requests are adequately approved. Key Findings While leave accrual balances were accurate, not all leave taken is …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Town of Pendleton – Special Districts (2018M-4)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly … 1, 2016 through December 1, 2017. Background The Town of Pendleton is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4Ending Your Membership – Article 14 Benefits
… as an officer or employee of an employer that participates in the New York State and Local Retirement System; Have less …
https://www.osc.ny.gov/retirement/publications/1644/ending-your-membershipPeekskill City School District – Financial Condition (2015M-191)
… our audit was to review the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … approximately 3,600 students. General fund expenditures for the 2014-15 fiscal year totaled approximately $80 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191Lake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)
… Director and Loan Committee prepare loan status reports for the Board. Ensure that loans are properly enforced. …
https://www.osc.ny.gov/local-government/audits/joint-activity/2019/09/13/lake-champlain-lake-george-regional-planning-board-governance-over-loanWest Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… Purpose of Audit The purpose of our audit was to assess financial controls over financial activity for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsPine 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 by the … 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-select