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Town of St. Armand – Selected Financial Operations (2017M-142)
… Purpose of Audit The purpose of our audit was to determine whether … reports to allow the Board to effectively monitor the Town’s financial operations and its overall financial condition; … 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion of the Village of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Connetquot Public Library – Cash Disbursements (2017M-125)
… 2016. Background The Connetquot Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an elected … amount. Ensure that POs are prepared and approved in advance of any purchase and limit the use of confirming …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… through April 30, 2017. Background The Rhinebeck Central School District is located in the Towns of Clinton, Hyde … comply with District policy. … Rhinebeck Central School District ExtraClassroom Activities 2017M135 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Village of West Hampton Dunes – Financial Operations (2013M-390)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … revenues and appropriations and carefully monitor budgets to prevent the recurrence of annual operating deficits. Review and revise the procurement policy to address the use of competition when procuring professional …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Town of Oswego – Financial Condition and Information Technology (2017M-290)
… Purpose of Audit The purpose of our audit was to determine whether the Board … and has not adequately monitored the budgets. As a result, from 2014 through 2016, fund balance in the general fund … adopt IT breach notification policies and procedures, back-up procedures and a disaster recovery plan. Key …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… capital project and settlement proceeds were accounted for and monitored appropriately for the period April 21, 2009 through April 30, 2017. … appropriations and water fund budgeted appropriations for the 2017-18 fiscal year totaled $837,800 and $418,500, …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163City of Watervliet – Financial Condition (2017M-230)
… declining fund and cash balances in all three operating funds from fiscal years 2014 through 2016. The Council did …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… eligible for this benefit, you must retire directly from public service or within a year of separating from service. …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveDivorce – Regional State Park Police Plan
… your retirement benefits should be divided. However, it does not allow for a distribution of your pension until you …
https://www.osc.ny.gov/retirement/publications/1867/divorceDivorce – Police and Fire Plan
Police and Fire Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375b and 375c Divorce and your benefits
https://www.osc.ny.gov/retirement/publications/1512/divorceAdditional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan
… eligible for this benefit, you must retire directly from public employment or within a year after separating from …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341jDivorce – En-Con Police Officers Plan
… The New York State Court of Appeals has determined that retirement benefits are … and Your Benefits page on our website. … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1822/divorceDivorce – New Career Plan
… your retirement benefits should be divided. However, it does not allow for a distribution of your pension until you …
https://www.osc.ny.gov/retirement/publications/1515/divorceAdditional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… eligible for this benefit, you must retire directly from public employment or within a year after separating from …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341jDivorce – Non-Contributory Plan with Guaranteed Benefits
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value …
https://www.osc.ny.gov/retirement/publications/1513/divorceDivorce – Basic Plan with Increased-Take-Home-Pay (ITHP)
… The New York State Court of Appeals has determined that … after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to … to your ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, …
https://www.osc.ny.gov/retirement/publications/1511/divorceAdditional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… eligible for this benefit, you must retire directly from public employment or within a year after separating from …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jSouth Jefferson Central School District – Community Services (2016M-343)
… reimburses the District for all Program expenditures paid from other funds. Establish clear guidelines to reflect the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Pavilion Central School District – Financial Management (2017M-62)
… Background The Pavilion Central School District is located in Genesee, Livingston and Wyoming Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Smithtown Central School District – Capital Projects (2016M-202)
… Purpose of Audit The objective of our audit was to review capital projects for … an appropriation for a project, which prevented it from establishing the total estimated cost for the project. … Ensure that all capital projects are properly authorized and established with a maximum estimated cost. Require the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202