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Required Reporting
… Legal Services Fund Tax Data Verification (replaces the MA-144) Assessment Roll Verification Employer Retirement …
https://www.osc.ny.gov/local-government/required-reportingAdditional Resources – Information Technology Governance
… Center for Internet Security https://www.cisecurity.org/ National Institute of Standards and Technology …
https://www.osc.ny.gov/local-government/publications/it-governance/additional-resourcesLeaves of Absence and Service Credit – Special 20- and 25-Year Plans
… receive earnings, therefore no service credit is given for the following: Leaves of absence without pay; Authorized, … medical leaves of absence; or Unpaid leave taken under the federal Family and Medical Leave Act. Tier 2, 3, 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1517/leaves-absence-and-service-creditJoin Our Investment Team
… care A supportive and continuous learning environment The Office of the New York State Comptroller is an Affirmative Action/Equal …
https://www.osc.ny.gov/common-retirement-fund/employmentCreditable Service – Regional State Park Police Plan
… includes all service performed as a regional state park police officer. Certain military service or service you earned as an officer of the New York State Police may also be creditable toward the 25 years required …
https://www.osc.ny.gov/retirement/publications/1867/creditable-serviceBallston Spa Central School District - Separation Payments (2018M-132)
… correctly paid separation payments. We reviewed all the separation payments totaling $731,287 for the 36 employees who received such payments during our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/ballston-spa-central-school-district-separation-payments-2018m-132Discontinuing Required Contributions – Enhanced Reporting
… Tier 3 and 4 Members: The 3 percent salary contributions for Tier 3 and 4 members stopped when they … dates.) Tier 5 and 6 Members: Employers do not take contributions from earnings that are not pensionable. See … Rev. 2/23 … Tier 3 and 4 members stop making required contributions once certain service conditions are met Tier 5 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/discontinuing-required-contributionsEast Greenbush Central School District – Leave Accruals (2021M-177)
… properly accounted for employees’ leave accruals for the 30 employees we reviewed. Officials also correctly … payments for unused leave accruals totaling $434,027 for the 40 employees we reviewed. There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/east-greenbush-central-school-district-leave-accruals-2021m-177Planning Resources
… Planning and Budgeting Understanding the True Costs of Services Webinar Presentation [pdf] … Find Multiyear …
https://www.osc.ny.gov/local-government/resources/planning-resourcesNew York State Financial Reporting
… Supplementary Information This annual report includes New York State's basic financial statements prepared in … Comprehensive Financial Report This annual report presents New York State’s financial statements prepared in accordance …
https://www.osc.ny.gov/reports/financeExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year Ended December 31, 2002 Business-Type … Internal Service Funds Operating revnues: Charges for services $11,329,883 $1,340,261 $12,670,144 $15,256,164 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsRetiring Before Age 62 – New Career Plan
… benefit reduced by the percentages shown below: Age at Retirement Percentage of Reduction 55 27 56 24 57 21 58 18 59 …
https://www.osc.ny.gov/retirement/publications/1515/retiring-age-62Creditable Service – En-Con Police Officers Plan
… Certain military service may also be creditable towards the 25 years required for service retirement eligibility. …
https://www.osc.ny.gov/retirement/publications/1822/creditable-serviceOut-of-Service Death Benefit – Police and Fire Plan
… one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested benefit …
https://www.osc.ny.gov/retirement/publications/1512/out-service-death-benefitOut-of-Service Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested benefit …
https://www.osc.ny.gov/retirement/publications/1513/out-service-death-benefitOut-of-Service Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested benefit …
https://www.osc.ny.gov/retirement/publications/1511/out-service-death-benefitOut-of-Service Death Benefit – Career Plan
… at least ten years of credited service, have not retired, and you die more than one year after leaving public …
https://www.osc.ny.gov/retirement/publications/1642/out-service-death-benefitOut-of-Service Death Benefit – New Career Plan
… one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested benefit …
https://www.osc.ny.gov/retirement/publications/1515/out-service-death-benefitKIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)
… Results School officials have maintained adequate proof of residency records, accurately billed resident districts using the correct New York State Education Department (SED) rate … and supported. There were no recommendations as a result of this audit. School officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/kipp-tech-valley-charter-school-resident-tuition-billing-2019m-66Local Government Financial Data Sources
… Sheet County, City, Town, Village, Fire District Office of the State Comptroller (OSC): AFR Debt, Revenue, Expenditure, …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-sources