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Full- and Part-Time Service Credit – Special 20- and 25-Year Plans

… Full-Time Employment If you join PFRS on the day you begin employment with a participating employer … by subtracting your beginning date of employment from the date you leave paid employment. Part-Time Employment For … 6 members, one year of part-time employment is credited as the lesser of: number of days reported* ÷ 260 days or annual …

Retirement System Membership – State Police Plan

… working for New York State or any municipal employer in the State, membership in the New York State Police and Fire Retirement System (PFRS) … Social Security Law) covers every member and officer of the New York State Division of State Police, which falls …

Data Sources – 2022 Financial Condition Report

… Center for the Study of Education Policy, Illinois State University City of New York Department of Correction City University of New York College Board … List of data sources …

Data Sources – 2021 Financial Condition Report

… Center for the Study of Education Policy, Illinois State University City of New York Department of Correction City University of New York Federal Reserve … List of data sources …

Urban Choice Charter School - Credit Card Expenditures (2019M-192)

… Determine whether School officials ensured credit card purchases were adequately supported and for appropriate purposes. Key Findings Credit card users did not always follow the School’s internal control policies. Forty percent of credit card purchases were not adequately supported. As a result, we …

Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)

… two assets (a phone server and a computer) valued at $9,600 were listed in BOCES inventory as active and could not …

Data Sources – 2023 Financial Condition Report

… City University of New York College Board Federal Reserve Bank of New York Fitch Ratings IHS Markit/S&P Global Internal … Student Clearinghouse Research Center NYS Department of Corrections and Community Supervision NYS Department of … List of data sources …

Travel Advisory No. 8

… incidental expenses (M&IE) per diem rates for the period October 1, 2024 through September 30, 2025. …

Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)

… paid a total of $172,184 in 2016-17. Have required written quote documentation for purchases from 11 purchase contract …

Required Reporting

… of County Court and Trust Funds on Deposit [pdf] Open Estates Reporting AC2983 – Report Showing the Condition of all Open Estates [.xlsx] Supplemental Reporting Resources Accounting …

Additional Resources – Information Technology Governance

Leaves 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 …

Join Our Investment Team

… extensive benefits packages, which include: Comprehensive health, dental and vision insurance package options Generous paid time off A … retirement plan Flexible spending account options for health and dependent care A supportive and continuous … extensive benefits packages which include comprehensive health dental and vision insurance package options …

Creditable 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 … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members …

Ballston Spa Central School District - Separation Payments (2018M-132)

Ballston Spa Central School District Separation Payments 2018M132

Planning Resources

… [pdf] Personal Service Cost Containment [pdf] On Demand Webinars Understanding the Budget Process Budgeting for Department Heads Avoiding the Fiscal Cliff: A Lesson in … Financial Planning [pdf] Reserve Funds [pdf] On Demand Webinars Multiyear Financial Planning Multiyear Financial …

Discontinuing Required Contributions – Enhanced Reporting

… Tier 3 and 4 Members: The 3 percent salary contributions for Tier 3 and 4 members stopped when they reached ten years of membership or ten years of service credit, whichever … their cessation dates.) Tier 5 and 6 Members: Employers do not take contributions from earnings that are not …

East Greenbush Central School District – Leave Accruals (2021M-177)

… (District) officials properly accounted for employees’ leave accruals and correctly calculated payments for unused leave accruals. Audit Results District officials properly accounted for employees’ leave accruals for the 30 employees we reviewed. Officials …

New York State Financial Reporting

… State cash basis financial statements. Annual Report 2025 Annual Cash Basis Report on State Funds Prior Fiscal … | May | June | July  | August | September | October | November | December | January | February | March Excel: April … | May | June | July  | August | September | October | November | December | January | February | March Fiscal Year …

Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets

… Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Revenues, Expenses, and Changes in … Other supplies and expenses 498,213 17,119 515,332 234,445 Insurance claims and expenses       8,004,286 Depreciation …