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Town of Esperance – Fund Balance (2016M-405)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 1, 2015 through September 26, 2016. Background The Town of Esperance, which includes the Village of Esperance within … Town of Esperance Fund Balance 2016M405 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… SED’s maximum allowable tuition rate. Consult with SED to obtain the guidelines for calculating a higher tuition … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationCUNY Bulletin No. CU-738
… Purpose The purpose of this bulletin is to notify CUNY agencies of a new deduction code for a political action fund to be offered to employees represented by IUOE, Local 30. Affected … The purpose of this bulletin is to notify CUNY agencies of a new deduction code for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-738-new-deduction-code-international-union-operating-engineersCUNY Bulletin No. CU-751
… is to notify agencies of an automatic union dues increase for employees represented by IBEW, Local 3. Affected … is to notify agencies of an automatic union dues increase for employees represented by IBEW Local 3 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-751-international-brotherhood-electrical-workers-ibew-local-3Special Accidental Death Benefit – Career Plan
… benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving … accidental death benefit dies, this benefit will be paid to your children who are under the age of 18 or, if they are … The special accidental death benefit is a pension equal to your salary reduced by: The accidental death benefit …
https://www.osc.ny.gov/retirement/publications/1642/special-accidental-death-benefitSpecial Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving … accidental death benefit dies, this benefit will be paid to your children who are under the age of 18 or, if they are … The special accidental death benefit is a pension equal to your salary reduced by: The accidental death benefit …
https://www.osc.ny.gov/retirement/publications/1511/special-accidental-death-benefitSpecial Accidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving … accidental death benefit dies, this benefit will be paid to your children who are under the age of 18 or, if they are … The special accidental death benefit is a pension equal to your salary reduced by: The accidental death benefit …
https://www.osc.ny.gov/retirement/publications/1513/special-accidental-death-benefitSpecial Accidental Death Benefit – Police and Fire Plan
… benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving … accidental death benefit dies, this benefit will be paid to your children who are under the age of 18, or if they are … The special accidental death benefit is a pension equal to your salary reduced by: The accidental death benefit …
https://www.osc.ny.gov/retirement/publications/1512/special-accidental-death-benefitSpecial Accidental Death Benefit – State Police Plan
… or The wage that would have been payable to a police superior officer, if you were in the highest grade-step of a …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitSpecial 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 … is a pension equal to your salary, reduced by: The amount of the accidental death benefit payable prior to any … full wage you would have earned in the highest grade-step of your position; or The wage that would have been payable to …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitElmont Union Free School District – Financial Condition (2017M-82)
… December 31, 2016. Background The Elmont Union Free School District is located in the Town of Hempstead in Nassau … Elmont Union Free School District Financial Condition 2017M82 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Village of Suffern – Budget Review (B24-6-3)
… deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Pearl River Fire District – Purchasing (2016M-407)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … The Pearl River Fire District is a district corporation of the State, distinct and separate from the Town of Orangetown in Rockland County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407State Agencies Bulletin No. 291
… Purpose To explain the use of the new deduction code 899 Affected Employees All employees Effective Date(s) … are required to enter the transactions for deduction code 899, NYS World Trade Center Relief Fund, into PaySR on … To explain the use of the new deduction code 899 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/291-new-deduction-code-899-new-york-state-nys-world-trade-center-relief-fundOpinion 99-1
… 218(e), 219(f): (1) The assets of a service award program for volunteer firefighters must be held in trust. (2) A … You ask whether the assets of a service award program for volunteer firefighters must be held in trust. You also … right to a service award. Service award programs for volunteer firefighters are established pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Loans – Divorce and Your Benefits
… loan balance at retirement, the pension will be reduced for each loan, taking into consideration the member’s age at … see the Tiers 3, 4, 5 & 6 Loan Application (RS5025-A) for approximate annual reductions. Unless the DRO provides … their full equitable share of the pension if the reduction for a member’s outstanding loan at retirement is …
https://www.osc.ny.gov/retirement/members/divorce/loansExamples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsCUNY Bulletin No. CU-790
… Purpose: The purpose of this bulletin is to notify agencies of a dues structure change for hourly … in Bargaining Unit TU are affected. Background: Pursuant to a request from the City University of New York, University … Actions: OSC will establish an hourly dues rate of $15.00, to be deducted from impacted employees’ paychecks using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-790-district-council-37-dc37-local-1597-dues-structure-changeTonawanda City School District – Financial Management (2016M-370)
… which exceeded the statutory limit by 5 percentage points. Key Recommendations Adopt budgets that realistically …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Village of Hastings-on-Hudson in Westchester County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275