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GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… Officers GASB Statement No. 33 provides accounting and reporting guidelines for nonexchange transactions. A … GASB Statement No 33 provides accounting and reporting guidelines for nonexchange transactions …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsNYS Comptroller DiNapoli Prohibits New Russian Investments and Directs Investment Review
… has directed staff to prohibit all new investments in Russian companies and to review the New York State Common … “While American sanctions already prohibit investments in many Russian companies, I believe it is prudent to freeze purchases in all Russian companies due to the situation’s …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-prohibits-new-russian-investments-and-directs-investment-reviewPutnam County Industrial Development Agency – Management Practices (2013M-257)
… for approving projects, and for evaluating and recapturing benefits from projects that fail to meet their goals. … or emergency services required, the number of existing jobs, or a cost-benefit analysis. Officials do not conduct … to determine if projects meet their goals or recapture benefits when they do not. Officials also do not obtain sales …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… books are consistently reviewed by a disinterested third party who reported that everything was in good order; … information. Stop contracting with its current third party to review the Treasurer’s records and provide for a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialTravel FAQs
… meals for that overnight. Example 1: I am staying with my family and claiming the unreceipted per diem, but I also have … Example 2: During an upcoming trip I want to stay with my family on night one (unreceipted method) and stay in a hotel … to an extra meal when in travel status? Yes, provided you leave for work at least one hour before your normal start …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… If you die under circumstances that permit payment of the accidental death benefit, your surviving spouse will … your children until age 18 (age 23, if they are students). The Benefit This benefit is a pension equal to your salary, …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitSpecial Accidental Death Benefit – Career Plan
… not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest grade-step of a supervisory position, the …
https://www.osc.ny.gov/retirement/publications/1642/special-accidental-death-benefitSpecial Accidental Death Benefit – Forest Rangers Plan
… Eligibility If you die under circumstances that permit payment of the accidental death benefit, a special accidental … benefit will be paid to your children who are under the age of 18 or, if they are students, until the age of 23. The Benefit The special accidental death benefit is a pension equal to your salary reduced by: The accidental death …
https://www.osc.ny.gov/retirement/publications/1864/special-accidental-death-benefitSpecial Accidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest grade-step of a supervisory position, the …
https://www.osc.ny.gov/retirement/publications/1513/special-accidental-death-benefitWithdrawing Your Contributions and/or Your Membership – Article 14 Benefits
… employment with at least five, but less than ten, years of credited service, you may choose to: End your membership … you choose to withdraw, or you have less than five years of service and do not qualify for a retirement benefit, you … leave public employment. If you have at least five years of credited service, and you do not withdraw your membership, …
https://www.osc.ny.gov/retirement/publications/1644/withdrawing-your-contributions-andor-your-membershipBecoming Eligible for a Benefit – Article 14 Benefits
… and, at a later date, apply for and receive a vested retirement benefit . You can choose to begin receiving your vested retirement benefit at your early retirement age or when you reach age 55. Your early …
https://www.osc.ny.gov/retirement/publications/1644/becoming-eligible-benefitSpecial Accidental Death Benefit – State University Police Plan
… If you die under circumstances that permit payment of the accidental death benefit, a special accidental death … will be paid to your children who are under the age of 18 or, if they are students, until the age of 23. The Benefit The special accidental death benefit is a …
https://www.osc.ny.gov/retirement/publications/1823/special-accidental-death-benefitSpecial Accidental Death Benefit – En-Con Police Officers Plan
… not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest grade-step of a supervisory position, the …
https://www.osc.ny.gov/retirement/publications/1822/special-accidental-death-benefitSpecial Accidental Death Benefit – Police and Fire Plan
https://www.osc.ny.gov/retirement/publications/1512/special-accidental-death-benefitSpecial Accidental Death Benefit – Regional State Park Police Plan
… If you die under circumstances that permit payment of the accidental death benefit, a special accidental death … will be paid to your children who are under the age of 18 or, if they are students, until the age of 23. The Benefit The special accidental death benefit is a …
https://www.osc.ny.gov/retirement/publications/1867/special-accidental-death-benefitSpecial Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
https://www.osc.ny.gov/retirement/publications/1511/special-accidental-death-benefitNew York State Comptroller DiNapoli Statement on Martin Luther King Day
… The Rev. Martin Luther King’s life mission was to bring equal opportunity for all people in employment, education and civic life. His dream was a country where every one of us would be … The Rev Martin Luther Kings life mission was to bring equal opportunity for all people in …
https://www.osc.ny.gov/press/releases/2015/01/new-york-state-comptroller-dinapoli-statement-martin-luther-king-dayGreenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… Purpose of Audit The purpose of our audit was to review the … tuition revenues and consistently decreased expenditures to offset the declines in revenues. Tuition accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mBethlehem Central School District – Credit Cards (2017M-41)
… the 2016-17 fiscal year total approximately $96.5 million. Key Findings The claims auditor did not audit all credit card … directly withdraws monthly payments from the District bank account without the Treasurer’s authorization. Key … The Board should not allow third-party vendors to directly debit funds from District bank accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Harborfields Central School District – Claims Processing (2016M-38)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit … Central School District is located in the Town of Huntington, Suffolk County. The District, which operates … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38