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The Domestic Relations Order – Divorce and Your Benefits
… The State Court of Appeals determined that NYSLRS benefits … a NYSLRS member is divorced, a court may determine that the member’s ex-spouse is entitled to share in the member’s benefit. Therefore, we will honor a properly … when a marriage ends Guide to Domestic Relations Orders The Domestic Relations Order …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) … Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104The New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… costs must comply with the RCM requirements. For the two fiscal years ended June 30, 2015, NIS reported … programs (Programs) it operated. Key Findings For the two fiscal years ended June 30, 2014 and 2015, we identified …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manualNYS Common Retirement Fund Announces Third Quarter Results
… York State Common Retirement Fund’s (CRF) overall return in the third quarter of state fiscal year 2016-2017 was 1.11 … pension fund’s value to $108.9 billion. Despite volatility in the markets, my staff and I have rebuilt and strengthened … of $184.5 billion, the second highest estimated value in its history. Quarterly returns reflect the estimated …
https://www.osc.ny.gov/press/releases/2017/02/nys-common-retirement-fund-announces-third-quarter-resultsComptroller DiNapoli Releases School Audits
… District , Rondout Valley Central School District , Silver Creek Central School District and the Wallkill Central School … limit imposed on unrestricted fund balance. Silver Creek Central School District – Financial Condition … District Rondout Valley Central School District Silver Creek Central School District and the Wallkill Central School …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2Parking Structures (2017-MS-3)
… Cities of Buffalo [pdf] , Ithaca [pdf] , Rochester [pdf] , Syracuse [pdf] and White Plains [pdf] . Purpose of Audit The … Findings These local governments have varying processes in place to inspect and monitor their parking structures. … within the last 10 years. Buffalo, Ithaca, Rochester, Syracuse and White Plains also have elevators with …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3Utilization of the Arch Street Yard and Shop Facility
… Purpose To determine whether the Metropolitan Transportation Authority (MTA) – Long Island … was needed for East Side Access (ESA) completion; whether the MTA has any plans for the use of the Facility before the expected 2022 opening of … To determine whether the Metropolitan Transportation Authority Long Island Rail …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilitySchuyler County – Treasurer’s Office (2014M-186)
… 1, 2011 through September 11, 2013. Background Schuyler County has a population of 18,340 and is governed by eight part-time Legislators. The County’s budgeted appropriations for 2013 were $45.2 million. The elected County Treasurer is the County’s chief fiscal officer. The …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186City of Olean – Budget Review (B18-1-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2017. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1811 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1State Comptroller DiNapoli Releases School Audits
… audits of Salamanca City School District , Saranac Lake Central School District , Science Academies of New York Charter Schools and the South Buffalo Charter School . "In an era of limited … with balances totaling approximately $4.1 million. Saranac Lake Central School District – Financial Management and …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-school-auditsCity of Ogdensburg – Budget Review (B3-16-20)
… $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not … for operating expenses, but included a 31.8 percent tax rate increase. Neither option included the appropriation … option. The budget option with the 31.8 percent property tax increase would put the City at approximately 97.5 percent …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20State Agencies Bulletin No. 872
… Purpose To inform agencies of the new process for checking the … most employees filling these positions are eligible to participate in a retirement program and the Retirement … from a position for which the individual retired prior to 2008. These employees cannot contribute to a public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/872-change-process-retirement-plan-checkbox-form-w-2DiNapoli Releases Municipal Audits
… County officials have not ensured that the department account clerks’ financial duties were adequately segregated. … town’s customers. For the audit period, the town could not account for 53 percent of the water produced. Auditors …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsDepartment of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… audit was to determine if counties effectively monitored service provider agreements for the period January 1 through … ensure that all services are provided in accordance with service provider agreements and that invoices for payment are … (Chemung, Fulton, Monroe and Tioga) were not monitoring service provider agreements in accordance with managements’ …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Real Estate Portfolio
… Power Authority has accounted for all of its real estate holdings, determined the need to either hold or dispose of … Ensure that information systems used to track real estate holdings are updated timely to reflect changes when property … Power Authority has accounted for all of its real estate holdings determined the need to either hold or dispose of …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioPort Jefferson Union Free School District – Information Technology (2014M-039)
… August 31, 2013. Background The Port Jefferson Union Free School District is located in Suffolk County, has … Port Jefferson Union Free School District Information Technology 2014M039 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mPine Valley Central School District –Financial Management and Procurement (2014M-36)
… Purpose of Audit The purpose of our audit was to assess the District’s financial … Counties, and is governed by an elected nine-member Board of Education. There are two schools in operation within the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District is governed by the Board … for the activity fund, but is not adequate because it does not provide detailed procedures for the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomDiNapoli: Former Beekman Tax Collector Sentenced for Theft of Over $86,000
… service, and time served. Colucci served 209 days in jail, paid restitution in full and completed her community service. “Public … the theft of money because it corrodes the public’s trust in government,” DiNapoli said. “My office partners with law …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-beekman-tax-collector-sentenced-theft-over-86000State Agencies Bulletin No. 2162
… in the PEF or CSEA Certification, Licensure, and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or exam fees are affected. Background: Pursuant to Internal … fringe benefits such as the Certification, Licensure, and Exam Fee Reimbursement are considered taxable income. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2162-certification-licensure-and-exam-fee-reimbursement-clefr-2023