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New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform

… and local budgets. Given the rush to judgement, it is hard to conclude that the members of Congress voting for …

https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform

Accounts Payable Advisory No. 6

… Payments to Time Warner Cable Guidance: Consistent with the Guide to Financial Operations (GFO) Chapter XII, … when processing payments to vendors. Improper preparation of vouchers payable to Time Warner Cable may delay payment … unique invoice number for each voucher. For information on how to process payments to Time Warner Cable, please refer to …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/6-complex-entity-time-warner-cable

Accounts Payable Advisory No. 16

… to Long Island Power Authority Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, … when processing payments to vendors. Improper preparation of vouchers payable to Long Island Power Authority may delay … unique invoice number for each voucher. For information on how to process payments to Long Island Power Authority, …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/16-complex-entity-long-island-power-authority

Accounts Payable Advisory No. 7

… Subject: Making Payments to Barnes & Noble Guidance: Consistent with the Guide to … to vendors. Improper preparation of vouchers payable to Barnes and Noble may delay payment crediting. Also, … voucher. For information on how to process payments to Barnes and Noble, please refer to the GFO, Chapter XII, …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-noble

Yates County – Sexual Harassment Prevention Training (S9-23-07)

… report – pdf] Audit Objective Determine whether County of Yates (County) employees and elected officials completed … was provided to employees and elected officials. However, of the 45 total individuals we tested (23 selected employees … County officials should continue to monitor the completion of annual SHP Training by all employees and should encourage …

https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07

Cost-of-Living Adjustment – State Police Plan

… year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the previous … or more years; or Any age and have received a disability pension for five or more years. When you die, if you selected a pension payment option that pays a lifetime benefit to your …

https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustment

Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans

… for a limited period of time, and you enter employment after the expiration date, you would not be eligible for … creditable service beyond 20 years. If you are age 55 at retirement and your regular plan would provide a greater … year of service earned with a public employer before your work as a police officer or firefighter. Maximum Benefit For …

https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-b

Additional Service Credit for Sick Leave (Section 341[j]) – Regional State Park Police Plan

… sick leave at retirement cannot be used to: Qualify for vesting. For example, if you have four years and ten months … example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 years, your … credit cannot be used to reach the 20 years. Increase your pension beyond the maximum amount payable under your …

https://www.osc.ny.gov/retirement/publications/1867/additional-service-credit-sick-leave-section-341j

Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)

… and reported and that money was safeguarded. Key Findings The bylaws provided limited guidance on financial responsibilities and the Board did not establish any supplemental financial … not ensure that cash receipts were adequately documented. Of 125 deposits totaling $318,091 made during the audit …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activities

XII.6 Overview – XII. Expenditures

… to process certain payment situations where the type of vendor or type of payment differs from the normal policies …

https://www.osc.ny.gov/state-agencies/chapter-xii/xii6-overview

North Merrick Union Free School District - Purchasing (2018M-87)

North Merrick Union Free School District Purchasing 2018M87

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87

Hermon-DeKalb Central School District - Claims Auditing (2019M-211)

… and approved before payment. Noteworthy Achievements Due to the District’s well-designed system of internal controls, we designed our testing to determine whether the District’s control procedures were …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211

Accounts Payable Advisory No. 36

… Fiscal Year End - Vouchers and Expense Reports Guidance: The Office of the State Comptroller (OSC) has designated the final deadlines for agencies to submit vouchers and …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reports

Real Property Tax Cap and Tax Cap Compliance

… demonstrate how to complete the tax cap form using OSC's online reporting system. For Local Governments Webinar On Demand Slide Show Presentation [pdf] For School Districts Webinar On Demand Slide Show Presentation [pdf] Please visit The Academy for New York …

https://www.osc.ny.gov/local-government/property-tax-cap

Vested Retirement Benefit – Special 20- and 25-Year Plans

… before retirement age, but have five or more years of credited service, you will be eligible for a vested retirement benefit when you do reach retirement age. Your benefit will be based on your service and your earnings as an active member. The date you are eligible to collect a vested retirement …

https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefit

Vested Retirement Benefit – State Police Plan

… before retirement age, but have at least five years of service credit, you will be eligible for a vested retirement benefit when you do reach retirement age. Your benefit will be based on your service and your earnings as an active member. 1 The date you are eligible to collect a vested retirement …

https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefit

Clinton County - Separation Payments (2018M-44)

Clinton County Separation Payments 2018M44

https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44

Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)

… Treasurers did not maintain complete, accurate, and up-to-date accounting records and reports or perform monthly … The Treasurer should maintain complete, accurate and up-to-date records and reports, and perform monthly bank … and have initiated, or indicated they planned to initiate corrective action. … Beaver Dams Volunteer Fire …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activities