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Opinion 90-38
… of subsequent construction of residence on) HIGHWAY LAW, §205-a: The status of a highway as a seasonal limited use … a seasonal limited use highway pursuant to Highway Law, §205-a. You ask whether the town highway superintendent is … buildings on the highway become occupied. Highway Law, §205-a authorizes a town highway superintendent to annually …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Government-Wide Financial Data – 2022 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. … when they are actually received or paid (cash basis). Each statement breaks down the activities of State government into … partially or fully supported by user fees. Statement of Net Position This statement reports: Assets; Deferred …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2021 Financial Condition Report
… financial statements provide a long-term view of finances. They record revenues and expenses when the earnings process is complete (full accrual basis), as opposed to when … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataWashington Saratoga Warren Hamilton Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
Determine whether Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services (BOCES) officials ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were appropriate.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/washington-saratoga-warren-hamilton-essex-board-of-cooperative-educational-services-2023-183.pdfSyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2013-syracusecharter.pdfYoung Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
Determine whether Young Women’s College Prep Charter School of Rochester (School) officials ensured network and financial software access controls were adequate.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/young-womens-college-prep-charter-school-of-rochester-2022-147.pdfMedina Central School District - Capital Projects (2019M-163)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed the 2016 capital … take corrective action. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Contributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… You are required to contribute toward your retirement. Tier 1, 2 and 3 Members If your employer has …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementA Message From Comptroller Thomas P. DiNapoli – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… information for ERS Tier 1 members under Sections 75d and 75e A Message from Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/retirement/publications/1502/message-comptroller-thomas-p-dinapoliApplying for Previous or Military Service Credit – Coordinated Plan For ERS Tier 3 and 4 Members
… … Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1522/applying-previous-or-military-service-creditAdditional Service Credit Under Article 19 – Basic Plan for ERS Tier 2 Members
… … Basic Plan information for ERS Tier 2 members under Sections 70a 71a and 75 …
https://www.osc.ny.gov/retirement/publications/1505/additional-service-credit-under-article-19Receiving Your Benefit and Filing Your Option Election – Career Plan for ERS Tier 1 Members
Career Plan information for ERS Tier 1 members covered by Sections 75f and 75g Receiving Your Benefit and Filing Your Option Election
https://www.osc.ny.gov/retirement/publications/1503/receiving-your-benefit-and-filing-your-option-electionAdditional Service Credit for Sick Leave (Section 41[j]) – Career Plan for ERS Tier 1 Members
Career Plan information for ERS Tier 1 members covered by Sections 75f and 75g Additional Service Credit for Sick Leave Section 41j
https://www.osc.ny.gov/retirement/publications/1503/additional-service-credit-sick-leave-section-41jCredit for Previous Public Employment or Military Service – Career Plan for ERS Tier 1 Members
Career Plan information for ERS Tier 1 members covered by Sections 75f and 75g Credit for Previous Public Employment or Military Service
https://www.osc.ny.gov/retirement/publications/1503/credit-previous-public-employment-or-military-serviceA Message From Comptroller Thomas P. DiNapoli – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
NonContributory Plan with Guaranteed Benefits information for ERS Tier 2 members under Sections 75d and 75e A Message from Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/retirement/publications/1507/message-comptroller-thomas-p-dinapoliChallenging a Determination – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Challenging a Determination
https://www.osc.ny.gov/retirement/publications/1525/challenging-determinationAccidental Disability – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Accidental Disability
https://www.osc.ny.gov/retirement/publications/1525/accidental-disabilityOrdinary Disability – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Ordinary Disability
https://www.osc.ny.gov/retirement/publications/1525/ordinary-disabilityAvailable Options – State Correction Officers and Security Hospital Treatment Assistants Plan
… for ERS Tier 1 and 2 members under Section 89 Available Options …
https://www.osc.ny.gov/retirement/publications/1525/available-optionsCreditable Service – State Correction Officers and Security Hospital Treatment Assistants Plan
… for ERS Tier 1 and 2 members under Section 89 Creditable Service …
https://www.osc.ny.gov/retirement/publications/1525/creditable-service