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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 … to your ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, it … a distribution of your pension until you actually retire, die or terminate membership. If you are divorced, it is …
https://www.osc.ny.gov/retirement/publications/1515/divorceDiNapoli: Former Crystal Beach Fire Department Treasurer Sentenced in More Than $82,000 Theft
… encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-former-crystal-beach-fire-department-treasurer-sentenced-more-82000-theftXVI.1 Financial Reporting Overview – XVI. Financial Reporting
… such additions or revisions in GAAP, as well as to reflect changes in State law, administrative or judicial actions and … where applicable to specific policies in this chapter. Any changes or suggestions regarding the content of this chapter …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… to be filed each year, AUDs have not been filed with the New York State Office of the State Comptroller since 2013. …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14High Falls Water District – Water Fees (2015M-153)
… did not reconcile the amount of water purchased from New York City to the amount it billed its customers. Key …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… correct prices were obtained when purchasing goods through New York State Office of General Services contracts. The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… any claim appears to be out of the ordinary. Even when all required documentation is submitted, remain skeptical, … or analytical procedures Excessive voids or credits New vendors, especially if payment goes to a post office (PO) … Credit card charges with no original receipts attached All travel and conference claims, as they are inherently …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… for preventing unauthorized, improper or fraudulent claims from being paid. In short, the audit of claims is a highly … for preventing unauthorized improper or fraudulent claims from being paid …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionPersonal Income Tax and Property Tax
… as of September 5, 2019 were appropriate and complied with New York State tax laws and regulations. Background During …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxTown of Sweden – Justice Court (2014M-318)
… approximately 14,175 and includes the State University of New York College at Brockport. The Town is governed by an … scofflaw program, but do not use the report that includes all tickets pending for more than 60 days, which led to … on a regular basis for timeliness and accuracy. Ensure all traffic tickets that are unresolved after 60 days are …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Town of Patterson – Justice Court Operations (2020M-63)
… for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The Court clerks did not return unclaimed exonerated bail totaling $16,287 to the known … Program. Key Recommendations Review unidentified bail funds and identify to whom they should be paid. Make a good …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… and maintained an inventory of textbooks loaned to nonpublic school students. Key Findings The District did not have adequate systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to eligible students. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolDiNapoli: School District Tax Levy Cap Below 2 Percent
… for the 2020-2021 fiscal year, down from a 2 percent cap in each of the two previous years, according to data … examine where they can limit spending to stay under the cap,” DiNapoli said. “Local governments will have to examine … more closely to control expenses.” The 1.81 percent cap affects the tax cap calculations for 676 school districts …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentLowville Academy and Central School District – Financial Condition (2015M-220)
… Greig, Harrisburg, Lowville, Martinsburg, Montague, New Bremen, Pinckney, Turin, Watson and West Turin in Lewis …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mManagement of Energy Consumption
… December 31, 2010, their respective energy consumption in all buildings by 35 percent relative to 1990 (or alternate … to reduce energy consumption. Retain energy usage data for all OCFS facilities so reduction achievements can be measured … Order 111 Purchase of Renewable Energy (2008-S-80) New York State Energy Research and Development Authority: …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionSelected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Town of Western - Supervisor’s Records and Reports (2022M-184)
… File the required annual update document (AUD) with New York State Office of the State Comptroller. As of August …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… Specifically: Seventeen IT assets (11 Chromebooks and six Apple devices) with estimated total costs of $5,820 based on …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Village of Suffern – Budget Review (B23-6-2)
… sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Holland Central School District – Claims Audit (2021M-210)
… ] Audit Objective Determine whether the Holland Central School District (District) Board of Education (Board) ensured that … Superintendent’s secretary as the Board’s claims auditor for 12 of 14 months. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210