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Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
Determine whether Clinton-Essex-Warren-Washington BOCES officials ensured the third-party administrator returned forfeited funds from the health flexible spending arrangement, dependent care assistance program and health reimbursement arrangement in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/ceww-boces-2022m-31.pdfSchool District Assessment Adjustment Form
All assessment adjustments must be reported in detail by parcel on this form. Please fill it out and mail back to the Office of the New York State Comptroller.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/school-district-assessment-adjustment-form.pdfHold Harmless Form
In consideration of the payment of this claim, I will reimburse to the Office of the State Comptroller and the State of New York the amount due to any additiona
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/hold-harmless.pdfCredit for Previous or Military Service – Police and Fire Plan
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Prior Service Prior … Service You may be able to receive credit for some or all of your military service. To determine your …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-serviceWallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… 28, 2014. Background The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a district corporation of … controls over the cash disbursements process, resulting in $239,622 being inappropriately paid to the Chair’s wife; …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Accidental Disability – Police and Fire Plan
… Eligibility Regardless of the amount of service credit you may have, if you become … in service or within two years of your discontinuance from service. When filing for this benefit, “in service” is … the payroll; On an authorized medical leave of absence for up to two years (which may be extended for an additional two …
https://www.osc.ny.gov/retirement/publications/1512/accidental-disabilityDiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsHunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… user accounts or develop a written IT contingency plan. In addition to sensitive IT control weaknesses that were … did not: Disable 31 unneeded network user accounts (of the 225 enabled nonstudent accounts) including, but not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… cash disbursements and receipts were properly recorded for the period January 1, 2013 through March 26, 2014. … fire district in Delaware County. Budgeted appropriations for 2014 total approximately $325,000. Key Findings Policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mCUNY Bulletin No. CU-587
… for the split payroll for fiscal year ending 2016-17 and the fiscal year beginning 2017-18, the PayServ chart of … reflect the 2017-18 budget references where appropriations and segregations have been created by the Bureau of State … PayServ. OSC Actions OSC Payroll will begin June Lapsing and Fiscal Year End Rollover activities on June 22, 2017 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-587-new-york-state-payroll-system-payserv-cuny-fiscal-year-endOpinion 96-8
… This opinion represents the views of the Office of the State Comptroller at the time … regulations evidenced by photo-monitoring) VEHICLE AND TRAFFIC REGULATIONS -- Toll Collection Provisions … The violations are evidenced by information obtained from a photo-monitoring system. Section 2985 of the Public …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 88-59
… This opinion represents the views of the Office of the State Comptroller at the time … PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to pay village justice the salary of acting village justice); … Justice (appointment mandatory) -- Compensation (authority to increase during term) STATE CONSTITUTION, ARTICLE VIII, …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Opinion 2008-4
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Pre-emption (special district …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Use of Vendor-Supported Technology (Follow-Up)
… Transportation Authority (NFTA) is a New York State public benefit corporation responsible for the oversight of public transportation in Erie and Niagara counties, including … and 250 servers that support 30 databases. As a public benefit corporation, NFTA must adhere to the New York …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followApplying for Benefits – Article 14 Benefits
… To apply for Retirement System benefits, you must file the appropriate … be eligible to file applications “without prejudice” for disability and regular service retirement benefits … 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/applying-benefitsState Agencies Bulletin No. 2350
… provide agency instructions for processing the 2025 CSEA ASU Work-Related Clothing Allowance for employees in the … payment request with a reason of Exchange in PayServ. The Report of Check Exchange ( AC 1476-P ), Next of Kin Affidavit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2350-2025-work-related-clothing-allowance-asu-employees-title-racingCity of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… report – pdf] Audit Objective Determine whether City of Yonkers (City) officials ensured Yonkers City School … buyouts in accordance with contractual agreements. Of the 46 separation payments we reviewed totaling $451,298, … $1,629. One former employee, as well as the estates of three former employees may have been entitled to …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolChemung County Probation Department – Collections and Disbursements (2016M-10)
… Department’s collections and disbursements processes for the period January 1, 2014 through September 18, 2015. Background Chemung County is located in the southern tier of New York State, has a population of … probationers in the community and is the designated agency for the collection of court-ordered restitution, surcharges …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10OSC's Annual Financial Report (AFR)
The Office of the State Comptroller (OSC) has replaced the AUD with the new Annual Financial Report (AFR) application to collect annual financial reports submitted by local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-annual-financial-report-120623.pdfDetermining the Ex-spouse's Share – Divorce and Your Benefits
… are marital assets subject to equitable distribution in the event of a divorce. A member and ex-spouse may establish a pension benefit distribution. … member or ex-spouse’s portion percentage. A share based on a hypothetical retirement benefit. NYSLRS can calculate a …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-share