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The Domestic Relations Order – Divorce and Your Benefits
… The State Court of Appeals determined that NYSLRS benefits … during a marriage are marital property, and subject to equitable distribution upon a member’s divorce, pursuant to Domestic Relations Law Section 236 ( Majauskas v. … property and may be divided when a marriage ends Guide to Domestic Relations Orders The Domestic Relations Order …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderROA Result Calculator – Reporting Elected and Appointed Officials
… You must list the ROA result on a Standard Work Day and Reporting Resolution for Elected and Appointed Officials form (RS2417-A) . If the member is … go to Calculating Record of Activities Results and Days Worked . Rev. 5/22 … Elected and Appointed Officials How to calculate a Record of …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/roa-result-calculatorCitizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… of Audit The purpose of our audit was to examine the Company’s internal controls over its financial operations for … Citizens Hose Company (Company) provides fire protection and emergency rescue services for the Village of Shortsville (Village) and Towns of Manchester, Hopewell and Farmington in Ontario …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsDue Dates for Your ROA – Understanding Your Responsibilities: Elected & Appointed Officials
… Appointment Begins Complete Your ROA By Submit Your ROA By January 1, 2026* May 30, 2026 June 29, 2026 April 1, 2026 August 28, … example, a county sheriff elected on Tuesday, November 4, 2025 would begin their new four-year term on January 1, 2026. …
https://www.osc.ny.gov/retirement/members/ea-officials/due-dates-your-roaSea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… not maintained; cash receipts were not properly accounted for or safeguarded; the Treasurer managed only one of the … or delegate someone to audit – and approve disbursements. For example, 380 disbursements totaling $120,217 had no … limited our ability to determine if funds were accounted for or used for proper business purposes. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightTown of Wawarsing - Recreation Department Records (2019M-20)
… and reports to allow the Board to properly manage the Town’s Recreation finances. Key Findings Recreation records were … not maintain adequate documentation to determine if summer camp fees were accurate. Recreation reports to the Board …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20DiNapoli and NY State Pension Fund Reach Agreements with Major Companies on Executive Pay
… York State Common Retirement Fund has reached agreements with Microsoft Corp. , CVS Health Corp. , Macy's Inc. , The TJX Companies Inc. and Salesforce.com to reexamine their CEO and executive pay and adopt policies that take into account the … that the NYS Common Retirement Fund has reached agreements with Microsoft Corp CVS Health Corp Macys Inc The TJX …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-and-ny-state-pension-fund-reach-agreements-major-companies-executive-payWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… Did not account for 20 and 73 percent of the gasoline and diesel fuel inventories, respectively, totaling $4,433. … or necessary. Key Recommendations Revise the District’s policy to indicate which and when competitive methods will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeRockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… was to review administrative compensation, purchasing and financial management practices for the period July 1, … position of Chief Operating Officer/Deputy Superintendent and then hiring a new District Superintendent, BOCES incurred … a written policy that addresses procedures for billing and collection. The Board and Superintendent incurred $70,290 …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationDiNapoli: New Yorkers Foot the Bill for Billions in Public Authority Spending and Debt
… Agency without proper consideration, and engaged in only limited discussion and participation in meetings …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-yorkers-foot-bill-billions-public-authority-spending-and-debtColumbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… 2013 are $155,251,604. The County Department of Weights and Measures (Department) is under the general oversight of … Committee (Committee). Key Findings The Committee and Board have not established effective internal controls … collections. As a result, there are no written policies and procedures covering revenue collections and a lack of …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueDiNapoli: MTA Needs to Improve Efforts to do Business with Minority- and Women-Owned Businesses
… for the lower target, according to an audit released today by State Comptroller Thomas P. DiNapoli. “New York’s … participation in its procurements. In the report released today, auditors found continued need for improvement. The MTA … for the lower target according to an audit released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-needs-improve-efforts-do-business-minority-and-women-owned-businessesDiNapoli and Stewart-Cousins Encourage Residents to Claim More Than $100 Million in Lost Money
… today encouraged local residents to search for unclaimed funds, also known as lost and forgotten money, … her outreach in her district, increases awareness about unclaimed funds and helps us to get even more checks out in … whose names or companies were on the Comptroller’s unclaimed funds list, personally knew it. My office sent out …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-and-stewart-cousins-encourage-residents-claim-more-100-million-lost-moneySelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… disbursements to students from the Tuition and Fees Refund bank account were appropriate and authorized. The audit scope … Central Office established a Tuition and Fees Refund bank account to reimburse students when the payments they … of a refund, the amount of a refund, the appropriate bank account for a refund, and the appropriateness of a …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountDiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… DiNapoli said. "I thank the District Attorney and his team for their outstanding efforts on this case and in …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsDiNapoli: Former West Hurley Fire District Chief and Chairman Plead Guilty in Corruption Probe
… initially accused of defrauding the district of $20,755 by laundering payments through a relative, who had a cleaning … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-former-west-hurley-fire-district-chief-and-chairman-plead-guilty-corruption-probeDiNapoli and DA Carney: Owner of Medical Transport Company Pleads Guilty to Medicaid Fraud
… Attorney Robert M. Carney, and Schenectady County Sheriff Dominic Dagostino announced the guilty plea of Muhammad Adnan … Attorney Robert M Carney and Schenectady County Sheriff Dominic Dagostino announced the guilty plea of Muhammad Adnan …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-and-da-carney-owner-medical-transport-company-pleads-guilty-medicaid-fraudChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… of child care providers had been dropping even before 2020, but the decline accelerated in 2020 and 2021. During these two years, more than 80% of the … providers or day care centers. Workforce Issues. In 2020, the number of day care services jobs statewide dropped …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsComptroller DiNapoli and Mayor Brown Return Over $100,000 in Unclaimed Funds to Buffalo Residents
… to check our database to do so by visiting my website. It only takes a few minutes." "I am grateful that State …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-return-over-100000-unclaimed-funds-buffalo-residentsNew York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
To determine if the recommendations made in our initial and follow up audit reports named New York State Health Insurance Program Upcoding of Selected Evaluati
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-management