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Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Eligible members can choose to receive a portion of their retirement benefit as a Partial … of their monthly benefit. Read about eligibility and how a PLS is calculated on our Partial Lump Sum Payment page … PLS was taken. NYSLRS will use a hypothetical calculation to determine the ex-spouse’s share to avoid reductions …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementChestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Purpose of Audit The purpose of our audit was to assess the adequacy of the Treasurer’s records and reports and evaluate the internal controls over … to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mArlington Central School District – Network User Accounts (2021M-110)
… user accounts were adequately configured and secured. In addition to sensitive information technology (IT) control … we found District officials should have: Disabled 150 of the 9,989 network user accounts we examined. The 150 accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Holley Central School District - Procurement (2019M-7)
… did not obtain the required written quotes for 39 of 42 purchases reviewed totaling $176,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/holley-central-school-district-procurement-2019m-7Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… on the inventory records, making them more susceptible to theft without detection. In addition, capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryCopenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… recorded and supported, and that money was safeguarded. The Board of Directors (Board) did not provide adequate guidance on … cash receipts records are maintained and deposits are made in a timely manner. Department officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesLaurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… B includes our comment on an issue that was raised in the District’s response letter. … Laurens Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mSoftware Management (2015-MR-3)
… budgeted a total of $12.7 million for IT appropriations in the 2014-15 fiscal year. Key Findings Corning Community …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Briarcliff Manor Union Free School District - Procurement (2020M-173)
… professional services. We tested 14 vendors paid a total of $3,961,336 and found that District officials used a competitive process to procure the goods and services. While District officials initially … for three out of the six professional service providers in the past five years. Key Recommendation Ensure periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173CUNY Bulletin No. CU-87
… automatic dues increase Affected Employees Union members in Bargaining Units TA and T6 Effective Date Checks dated … June 15, 2000 OSC Actions OSC will automatically increase the deduction for Carpenter, bargaining unit T6 to $31.93 and … this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-87-dues-increase-united-brotherhood-carpenters-and-joinersFishers Island Union Free School District – Website Transparency (2023M-28)
… Findings District officials did not ensure the District’s website provided the public with transparent and … plans (CAPs), Proposed and final annual budgets, Schedule of reserve funds, School District and property tax report … and recommended information on the District’s website in a transparent and comprehensive manner. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Greenville Fire District – Investment Program (2023M-106)
… period, the District earned $539 from money on deposit in the District’s checking and money market accounts, which …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Pavilion Central School District – Financial Management (2017M-62)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2013 … Background The Pavilion Central School District is located in Genesee, Livingston and Wyoming Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Carle Place Union Free School District – Network User Account Controls (2022M-121)
… Audit Objective Determine whether Carle Place Union Free School District (District) officials established adequate controls … 25 unneeded service accounts. Establish written procedures for granting, verifying, changing and disabling network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsMexico Academy Central School District – Procurement (2023M-75)
… services from seven vendors totaling $640,880 out of the eight vendors reviewed totaling $661,880. Obtain written quotes for the purchase of like-kind items from three vendors totaling $17,762 and … justify they used a sole source provider for the purchase of goods and services totaling $54,045 from nine vendors. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Marlboro Central School District – Information Technology (2021M-33)
… accounts. Officials developed a data security plan in January 2010 that included password security and user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… procedures. Take a more active role in providing oversight of the cafeteria’s financial operations. County officials …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70Hudson Housing Authority – Information Technology (2019M-224)
… awareness training. The Authority did not have adequate online banking agreements. Sensitive information technology … by third-party vendors. Consider requiring employees to sign acknowledgement forms to help ensure they are aware of …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Receiving Your Benefit and Filing Your Option Election – Police and Fire Plan
… your retirement date. You have up to 30 days after your pension benefit becomes payable to change your selection. If …
https://www.osc.ny.gov/retirement/publications/1512/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits
… benefit paid. You can choose from several options, all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which provides the maximum amount … your Option Election form (unless notified otherwise, as in the case of disability retirement) before the first day of …
https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-election