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Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… Orders (DROs) are subject to review and acceptance by the NYSLRS Matrimonial Bureau. NYSLRS’ Divorce and Your … with guidance from the NYSLRS legal counsel. The template will generate a customized proposal based on a member’s tier, … will be given priority review. Draft a DRO proposal. When completing the DRO template, please be sure to fill in …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateTown of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… 30, 2013. Background The Town of Charleston is located in Montgomery County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… complete and accurate accounting records and reports for all Town funds or ensure that bank reconciliations were … the Supervisor’s records. Key Recommendations Ensure that all financial activity is accounted for completely and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… Purpose of Audit The purpose of our audit was to review the Board’s … Board. The Town’s 2014 budgeted appropriations for all funds total $540,615. Key Findings The Board did not adopt … Audit all claims prior to payment, except where allowed by statute and/or resolution Adopt, review, update and enforce …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Purpose of Audit The objectives of our audit were to review the District’s financial management and examine the … have not developed written policies or procedures to formalize the separation payments process. District … reasonable and in compliance with statutory requirements. To the extent they are not, transfers should be made in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andSkaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records … Central School District is located in the Towns of Sennett, Niles and Owasco in Cayuga County and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Roxbury Central School District – Financial Condition (2013M-207)
… expenditure estimates that are realistic and based upon all information available at the time the budget is developed. Review all reserve balances and determine if the amounts reserved …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… reviewed, Village officials did not properly audit all claims or authorize disbursements. As a result, payments … Recreation Department (Department) claims occurred. Ensure all claims contained adequate supporting documentation for …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Town of Lincoln - Town Clerk (2023M-31)
… report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Clerk (Clerk) properly accounted for, … money could be lost or misappropriated. For example, as of April 13, 2022, the former Clerk could not account for … her office with no supporting records showing the source of the funds. Record 44 checks totaling $4,320 in the …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Housing Assistance – Federal Funding and New York
… housing support for the homeless. Households benefitting from rental assistance or public housing typically must meet … $10.1 billion for these households in 2024. This funding does not go through the State’s budget; rather, it is … in alleviating housing cost burdens in a state where 51 percent of renters were rent-burdened and 28 percent …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceYates County – Court and Trust Funds (2025-C&T-1)
… annual reports to the State Comptroller are accurate and all cases are appropriately reported. The Treasurer should ensure that all money deemed abandoned property is paid to the State …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Real Assets
… Current Strategies Infrastructure, communications Program Guidelines …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-assetsCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… it is often more convenient for them to pay with a credit card than to fill out a procurement request form and wait for … expenses, local governments must have both a credit card policy and a system of internal controls in place. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudOversight of Weights and Measures Programs
… Purpose To determine whether the Department of Agriculture and Markets (Department) adequately monitors and enforces … commerce to help ensure that consumers get what they pay for and that competition is fair. Department regulations … of weight, volume, or size are to be inspected and tested for accuracy at least annually. Such devices include gas …
https://www.osc.ny.gov/state-agencies/audits/2017/12/01/oversight-weights-and-measures-programsDiNapoli: State Tax Collections Dip
… of $7.2 billion, which was $975.8 million lower than the latest projection and $3.9 billion lower than a year earlier. …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-tax-collections-dipState Agencies Bulletin No. 1719
… Purpose To inform agencies of the upcoming rollover of the chart of … fiscal year ending 2018-19 and the fiscal year beginning 2019-20, the PayServ chart of accounts must be updated to … OSC Payroll will begin Fiscal Year End activities on March 21, 2019 for the paychecks dated April 3, 2019 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1719-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionUnified Court System Bulletin No. UCS-266.2
… for union dues has highlighted the need to ensure that all actions taken with respect to union dues deductions are … initiated, severed, or otherwise changed. To ensure that all actions taken in PayServ regarding union membership and … via electronic file submissions to OSC. OSC will process all union dues-related transactions submitted by the unions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2662-updated-procedures-initiating-or-terminating-payrollComptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Binghamton-Johnson City Joint … Public Library District and the City of Utica. “In today’s fiscal climate, budget transparency and accountability for … New York State Department of Environmental Conservation’s (DEC) regular permitted thresholds and as a result, DEC …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1092
… employees in Bargaining Unit 31. Affected Employees All employees in Bargaining Unit 31, Agency Law Enforcement … 82, AFSCME, AFL-CIO. OSC Actions OSC has identified all employees in Bargaining Unit 31 and will automatically … 202) and agency shop fees (code 213) to Council 82 for all employees in the bargaining unit effective August 18, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1092-new-union-bargaining-unit-31Benefits Advisement Services for Individuals With Disabilities Seeking Employment (Follow-Up)
… of the four recommendations included in our initial audit report, Benefits Advisement Services for Individuals With … Program According to the 2021 American Community Survey (ACS), there were approximately 1 million working-age adults … to about 75% for people without disabilities. Further, ACS data shows that New Yorkers with disabilities are more …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/benefits-advisement-services-individuals-disabilities-seeking-employment-follow