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Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … the Village of Delevan in Cattaraugus County. The Company is operated in accordance with its by-laws which stipulate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… December 31, 2013. Background The Town of Alexandria is located in Jefferson County. The Town, which has approximately 4,100 residents, is governed by a five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Livingston County Probation Department – Financial Operations (2016M-404)
… 2014 through April 28, 2016. Background Livingston County is located in central New York and has a population of approximately 65,000. The County is governed by the Board of Supervisors, which comprises 17 …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Town of Oswego – Financial Condition and Information Technology (2017M-290)
… 2016 through June 30, 2017. Background The Town of Oswego is located in Oswego County and has a population of approximately 7,900. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290City of Watervliet – Financial Condition (2017M-230)
… through June 30, 2017. Background The City of Watervliet is located in Albany County and has a population of approximately 10,250. The City is governed by an elected three-member City Council. Budgeted …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230CUNY Bulletin No. CU-412
… Purpose To provide agencies with information for the manual … is effective 10/14/10. Background The increase is pursuant to the 2008-2011 Memorandum of Agreement between CUNY and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-412-2010-salary-increase-city-university-new-york-cunyState Agencies Bulletin No. 1436
… Time Entry using the Earnings Code CFR . This amount is used for reporting and tax withholding purposes only and … increase the employee’s compensation. Tax Information CFR is subject to all applicable withholding taxes. The CLEFR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1436-certification-licensure-and-exam-fee-reimbursement-clefr-2015Justice Court Fund: Invoice Billing Program
… to the town or village Chief Fiscal Officer (CFO). The CFO is responsible for accounting for the payments he or she … payment of money owed in a timely manner. When payment is made, local revenues are recognized in the appropriate …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programDivorce – Regional State Park Police Plan
… Relations Order (DRO) if we are to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction … designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash … and 3) and Five and Ten Year Certain options. The Survivor Benefit beneficiary designations made by retirees who chose …
https://www.osc.ny.gov/retirement/publications/1867/divorceDivorce – Police and Fire Plan
… Relations Order (DRO) if we are to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction … designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash … and 3) and Five and Ten Year Certain options. The Survivor Benefit beneficiary designations made by retirees who chose …
https://www.osc.ny.gov/retirement/publications/1512/divorceAdditional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an … For example, if you have four years and ten months of service credit and you need five years to be vested, your … benefit calculation. For example, if you have 19½ years of service credit but your pension will improve substantially …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341jDivorce – En-Con Police Officers Plan
… Relations Order (DRO) if we are to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction … designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash … and 3) and Five and Ten Year Certain options. The Survivor Benefit beneficiary designations made by retirees who chose …
https://www.osc.ny.gov/retirement/publications/1822/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 … designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash … and 3) and Five and Ten Year Certain options. The Survivor Benefit beneficiary designations made by retirees who chose …
https://www.osc.ny.gov/retirement/publications/1513/divorceDivorce – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Relations Order (DRO) if we are to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction … designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash … and 3) and Five and Ten Year Certain options. The Survivor Benefit beneficiary designations made by retirees who chose …
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)
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an … For example, if you have four years and ten months of service credit and you need five years to be vested, your … benefit calculation. For example, if you have 19½ years of service credit but your pension will improve substantially …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jTown of St. Armand – Selected Financial Operations (2017M-142)
… December 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion of the Village of Saranac Lake within its borders. The Town is governed by an elected five-member Town Board. Budgeted …
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)
… October 31, 2016. Background The Connetquot Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… The C. H. Evans Hook and Ladder Fire Company No. 3 is one of four fire companies that collectively make up the City of Hudson Fire Department. The Company is governed by a governing body, which includes a President, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… 30, 2017. Background The Rhinebeck Central School District is located in the Towns of Clinton, Hyde Park, Milan, Red … and Stanford in Dutchess County. The District, which is governed by an elected seven-member Board of Education, …
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)
… 31, 2012. Background The Village of West Hampton Dunes is located in the Town of Southampton in Suffolk County and has a population of approximately 55. The Village is governed by a Village Board, with the Mayor serving as the …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390