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The Ex-spouse’s Payments – Divorce and Your Benefits
… to the ex-spouse are taxable. NYSLRS will mail a 1099-R form to the ex-spouse for taxable payments made during the …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsEmployer Seminars
… Our employer seminars are an excellent resource for retirement information, helpful tips and handy reference tools. We encourage you to take advantage of this service. Employer Education Seminar Learn about … their retirement benefit; Acquire information on how and when to contact us to obtain their specific member …
https://www.osc.ny.gov/retirement/employers/employer-seminarsComsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… 2013. Background The Comsewogue Public Library, located in the hamlet of Port Jefferson Station in Suffolk County, is governed by a Board of Trustees which comprises five elected members. …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… 59005 Forward the check and SFS voucher information to Treasury as described in Section 3 – Refund of … Chapter: New York State Taxation & Finance Division of the Treasury 110 State Street, 2nd Floor Albany, New York 12207 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceAudit Committee Charter Guidance and Template
… Education, which were adopted as an emergency action and are subject to revision, the audit committee must develop and … activities and make clear that these activities are advisory in nature. Composition and Requisite Skills This … reporting knowledge. Although audit committee members are considered district officers for certain limited …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateFranklin County – Fiscal Stress (2013M-252)
… to June 30, 2013. Background Franklin County is located in northeastern New York State and has a population of approximately 51,600. The County is governed … to pay its bills and other obligations when due, resulting in the County issuing short-term debt in the form of a tax …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the Town of Babylon in Suffolk County. The Library is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Health Sciences Charter School – Procurement (2013M-211)
… for goods and services were properly awarded. The School’s Business Office was unable to provide procurement procedure … year of operation with a Principal and a fully functioning Business Office, School officials continue to rely on certain … contracts are entered into, with copies maintained in the Business Office, to identify the nature and cost of services …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Village of Mount Morris – Justice Court (2013M-152)
… 2013. Background The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village … Morris operates its Court with one elected Justice and a court clerk. The Village is governed by an elected Board of … reported 1,817 cases and collected a total of $280,254 in fines, fees and surcharges for 2012. Key Findings Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152DiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… or csv format. “Public authorities often do business out of the public eye, but they are responsible for overseeing … for processing all state payments, reviewing tens of billions in state contracts annually and monitoring local …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (2019-S-72) 180-Day Response
To determine whether the Department of Health (Department) made improper payments for claims in violation of federal and State requirements related to ordering, prescribing, referring, or attending (OPRA) providers who were no longer participating in the Medicaid program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s72-response.pdfOpinion 91-13*
… This opinion represents the views of the Office of the State Comptroller at the time … the NFP an option, exercisable at any time, to purchase all of the IDA's title and interest in the leased premises … to make lease payments is absolute and unconditional in all events. The schedule of lease payments to be made under …
https://www.osc.ny.gov/legal-opinions/opinion-91-13City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… City’s total unexpended surplus for its major operating funds (general, water and sewer) was slightly over $6 … City’s total unexpended deficit for these major operating funds was more than $15 million. From the 2008-09 through the 2011-12 fiscal years, these operating funds experienced total combined operating deficits of almost …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mNewstead Fire Company –Internal Controls (2014M-92)
… distributed. Key Recommendations Authorize bills prior to payment and ensure that each bill has appropriate supporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Village of Unadilla – Budgeting (2013M-143)
… 13, 2013. Background The Village of Unadilla is located in Otsego County. The Village is governed by an elected … five-member Board of Trustees, which is composed of a Mayor and four Trustees. The Village budgeted … budgets that are based on the previous years’ trends in actual revenues and expenditures. Estimate the ending fund …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… 30, 2012. Background The Town of Coeymans is located in Albany County and has a population of approximately 7,400 residents. The Town is … reported an unrestricted fund balance deficit of $230,368 in the sewer district fund. If the necessary adjustments were …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… 11, 2014. Background The Village of Red Creek is located in the Town of Wolcott in Wayne County and has approximately 500 residents. The … year are approximately $453,000. Key Findings Duties in the Clerk-Treasurer’s office are not appropriately …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… proceeds includes the proceeds of general obligation bonds and short-term notes issued in the form of commercial paper … Proceeds from the exchange of one investment security for another to change the maturity or interest rate of bonds. … Proceeds from the exchange of one investment security for another to change the maturity or interest rate of bonds. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsCanisteo-Greenwood Central School District – Financial Management (2016M-362)
… The Canisteo-Greenwood Central School District is located in the Town of Andover in Allegany County and the Towns of Bath, Canisteo, … Hornellsville, Howard, Jasper, Troupsburg and West Union in Steuben County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… Ensure the annual financial reports (AFR) were filed in accordance with New York State General Municipal Law (GML) … it used to make financial decisions were inaccurate. In addition, three of the five Commissioners did not comply … 176-e which required them to complete fiscal training in a timely manner, and while not required, the Treasurer had …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55