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Divorce – Basic Plan with Increased-Take-Home-Pay (ITHP)
… The New York State Court of Appeals has determined that retirement benefits are marital property and subject to … Relations Order (DRO) if we are to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction … Domestic Relations Orders and review our Divorce FAQs . … Basic Plan with Increased TakeHome Pay information for PFRS …
https://www.osc.ny.gov/retirement/publications/1511/divorceDivorce – New Career Plan
… that retirement benefits are marital property and subject to equitable distribution. “Equitable distribution” is the division of marital assets between spouses after the … how your retirement benefits should be divided. However, it does not allow for a distribution of your pension until …
https://www.osc.ny.gov/retirement/publications/1515/divorceBroome County – Information Technology (2013M-351)
… Purpose of Audit The purpose of our audit was to determine if the County’s computerized data and assets … Tier of the State, has approximately 200,000 residents and is governed by a 15-member County Legislature. The County’s … USB storage devices but does not monitor or enforce it, increasing the risk that data could be compromised, …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Divorce – Regional State Park Police Plan
… retirement benefits are marital property and are subject to equitable distribution. "Equitable distribution" is the division of marital assets between spouses after the … how your retirement benefits should be divided. However, it does not allow for a distribution of your pension until …
https://www.osc.ny.gov/retirement/publications/1867/divorceDivorce – En-Con Police Officers Plan
… that retirement benefits are marital property and subject to equitable distribution. “Equitable distribution” is the division of marital assets between spouses after the … how your retirement benefits should be divided. However, it does not allow for a distribution of your pension until …
https://www.osc.ny.gov/retirement/publications/1822/divorceMedicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… Objective To determine whether Medicaid and Essential Plan enrollments … between Medicaid and EP. NY State of Health (NYSOH) is the State-run health plan marketplace organized under the … correct these improper duplicative enrollments, nor does it have a process to recover improper payments caused by the …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsVillage of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period … to February 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 … the unexpended surplus fund balance. If the Board believes it is necessary to accumulate money for a future planned …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119VI.3.A Overview – VI. Budgets
… of authorized budget amounts from one appropriation to another. These transfers are governed by various State … or 93 of State Finance Law, or Article 8 of Education Law. It applies to all State Operations and Local Assistance type … Budget Entry Type are the fields highlighted below which is used to classify the type of budget entry. The Budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewTown of Kent – Procurement and Information Technology (2017M-85)
… Purpose of Audit The purpose of our audit was to evaluate controls over procurement and information technology (IT) for the period January 1, 2016 through January 25, 2017. Background The Town of Kent is located in Putnam County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Shelter Island Union Free School District –Financial Condition (2014M-132)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Background The Shelter Island Union Free School District is located in the Town of Shelter Island in Suffolk County. … Use historical data from prior fiscal years to help it develop and adopt budgets that include realistic estimates …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Village of Liberty – Financial Condition (2013M-109)
… June 1, 2011, to May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population of … capital needs in its current estimates. … Village of Liberty Financial Condition 2013M109 …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109New York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members
… Objective To determine whether CVS Health paid pharmacy claims for … district employees, and their dependents. The Empire Plan is the primary health insurance plan for NYSHIP, serving … to avoid paying claims for ineligible members. Therefore, it is important that Civil Service take steps to ensure HBAs …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleOpinion 96 - 14
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … approximately $2,000 per year. You also state that it is unclear whether the hardware store is operated as a sole … et seq .) contains the provisions of law which relate to conflicts of interest of municipal officers and employees, …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Town of Oswego – Financial Condition and Information Technology (2017M-290)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted realistic budgets that … procedures to safeguard the Town’s information technology (IT) resources for the period January 1, 2016 through June 30, 2017. Background The Town of Oswego is located in Oswego County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290DiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… The recently enacted fiscal year 2016-17 state budget … transparency both in process and content. “The creation of a paid family leave program and increases in the state … two fiscal years. The allocations are broadly drafted and do not appear to limit the use of the funds to one-time …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andOpinion 88-22
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … may restrict the use of the facilities of a park district to district residents. You state that the town is constructing sewage treatment plants in two sewer …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s internal controls over recreation … 2009, to June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is governed by the … have not implemented policies and procedures over the IT system, including a computer use policy and adequate …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mAlternate Contribution Stabilization Program
… 57, Part BB, Laws of 2013) established an alternative to the original Contribution Stabilization Program (CSP) … Top) Program Participation and Withdrawal This program is closed to new entrants. Eligibility was limited to … pay by December 15. However, if you owe a graded payment, it cannot be discounted for paying early. Graded payments …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programOversight of Horizon and Crossroads Juvenile Centers
… the Age (RTA) Law, which changed the age that a juvenile can be prosecuted as an adult in criminal cases from 16 to 18. Before RTA, … until their cases are fully adjudicated. Key Findings We found numerous weaknesses in ACS’ administration/operation …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersCompliance With Payment Card Industry Standards (Follow-Up)
… integrated system. CUNY’s Central Office is responsible for issuing various CUNY-wide policies in areas such as …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-payment-card-industry-standards-follow