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Divorce – New Career Plan
… after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to …
https://www.osc.ny.gov/retirement/publications/1515/divorceDivorce – Non-Contributory Plan with Guaranteed Benefits
… Relations Order (DRO) if we are to pay a portion of your pension to your ex-spouse. A 55th gives us specific direction … However, it does not allow for a distribution of your pension until you actually retire, die or terminate … may also be revoked. For more information on how your pension benefits may be affected by divorce, consult your …
https://www.osc.ny.gov/retirement/publications/1513/divorceBarnard Fire Department – Financial Controls (2015M-134)
… 2014. Background The Barnard Fire Department is located in the Town of Greece, Monroe County. The Department, which … The Board did not enforce the financial provisions in its bylaws and did not adopt policies and procedures to … Committee to perform the key financial duties as stated in the bylaws. Present the statutorily required Directors’ …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… to ensure that financial activity was properly recorded and reported and that Company money was safeguarded for the period January … bylaws, provides fire protection services within the Town and mutual aid to surrounding areas. Disbursements during …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176DiNapoli: Former Crystal Beach Fire Department Treasurer Sentenced in More Than $82,000 Theft
… for personal expenses and shopping sprees, according to an audit by State Comptroller Thomas P. DiNapoli. “This … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a … for personal expenses and shopping sprees according to an audit by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-former-crystal-beach-fire-department-treasurer-sentenced-more-82000-theftCanajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… monthly reports to officials for eight of the 13 months in our audit period or prepare bank reconciliations to … established and 48 deposits totaling $16,655 were not made in a timely manner. Two hundred forty-eight disbursements … issue duplicate receipts and deposit collections in a timely manner. Make payments only after a proper audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesTown of Putnam – Accounting Records and Reports (2022M-188)
… report – pdf] Audit Objective Determine whether the Town of Putnam (Town) Town Supervisor (Supervisor) maintained … sound financial decisions. Due to the Supervisor’s lack of oversight of the former bookkeeper, including ensuring bank …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… is the Almond town clerk in Allegany County. "Too often, my office’s investigators and auditors find officials who … funds as a personal piggybank,” DiNapoli said. “Thanks to my partnership with Steuben County D.A. Baker and the State …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthVillage of Nelsonville – Financial Operations (2012M-242)
… 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… it with detailed monthly financial reports that include cash receipts and disbursements for the month and cash balances at month end. The Board should annually audit …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169North Shore Public Library – Financial Condition (2013M-344)
… Central School District and all of the Rocky Point Union Free School District and serves approximately 28,000 …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Batavia City School District – Financial Condition (2016M-160)
… Background The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford in Genesee County. The District, which operates four schools … transferred to unrestricted fund balance (where allowed by law) or to other reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
East Aurora Union Free School District High School ExtraClassroom Activity Funds 2016M163
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomTown of Bergen – Town Supervisor (2024M-30)
… in the 2022 AFR. Did not perform a periodic review of all journal entries and financial transactions as required by …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-302022 Annual Cash Basis Report - Supplementary Schedules
Fiscal Year Ended March 31, 2022
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-schedules-combined-2022.xlsx2021 Annual Cash Basis Report - Supplementary Schedules
Fiscal Year Ended March 31, 2021
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-schedules-combined-2021.xlsxTown of Saranac - Cash Management (2019M-32)
Determine whether Town officials maximized interest earnings and minimized bank fees.
https://www.osc.ny.gov/files/local-government/audits/pdf/saranac-2019-32.pdfTown of Moriah - Cash Management (2019M-169)
Determine whether Town officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/pdf/moriah-2019-169.pdf