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Oneida County – Court and Trust Funds (2023-C&T-3)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through October 12, … court order . Additionally, in certain circumstances, [2] funds from estates are entrusted to the Commissioner for … of internal controls to account for and safeguard these funds . Key Findings The Commissioner generally established …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Onondaga County – Court and Trust Funds (2025-C&T-3)
… properly reported court and trust funds as prescribed by statute. We also determined that the records maintained by …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Port Ewen Fire District – Financial Management (2024M-157)
… safety, liquidity and yield – when investing available funds. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s controls were adequate to ensure that financial activity was properly recorded and … the Towns of Denmark, Champion, Harrisburg and Pinckney to provide fire protection services, is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesA Message From Comptroller Thomas P. DiNapoli – New Career Plan for ERS Tier 2 Members
… New Career Plan information for ERS Tier 2 members covered by …
https://www.osc.ny.gov/retirement/publications/1509/message-comptroller-thomas-p-dinapoliOverview – Divorce and Your Benefits
… The New York State Court of Appeals has determined that retirement benefits may be … ends. Retirement benefits could be affected in any of the following ways: An ex-spouse may be entitled to a … of retirement benefits must be stated in the form of a Domestic Relations Order (DRO) — a legal document issued by …
https://www.osc.ny.gov/retirement/members/divorce/overviewAvailable Pension Payment Options – State Police Plan
… contributions have been paid out, all payments will stop when you die. Mandatory contributions made by Tier 5 and … If your beneficiary dies before you, all payments will stop when you die. Joint Allowance — Half* This option will … If your beneficiary dies before you, all payments will stop when you die. Pop-Up/Joint Allowance — Full or Half* …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-optionsYour Membership Tier – State Police Plan
… When you join PFRS, you are assigned a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973, through June 30, 2009 Tier 3 July 1, … State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b Tier Status …
https://www.osc.ny.gov/retirement/publications/1518/your-membership-tierCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… supply trash pickup, health insurance, office supplies, auto parts, payroll accounting services, and fire-related …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… statements and completing required monthly reports to the State Comptroller’s Justice Court Fund – were not adequately segregated, and the Justices did …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Fishers Island Ferry District – Financial Operations (2016M-156)
Fishers Island Ferry District Financial Operations 2016M156
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Swan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012 to June 27, 2013. Background The Swan Lake Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… LFH offers a range of services and programs to children with disabilities from birth through eight years of age. In 2014, … were not directly related to the programs, unallowable working capital interest, and credit card late fees. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… Payments for hospital services are generally based on standard fee schedules. However, hospitals may be entitled … for special items, while agreements with other hospitals do not have such limitations. From April 1, 2011 to June 30, 2011, …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-throughChild Care Licensing and Inspection
… Purpose To determine if the Office of Children and Family Services’ (Office) child care licensing and inspection … licensing processes for the day care centers and group family day care homes, or through registration processes for the small day care centers, family day care homes and school aged child care centers. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionThe Norman Howard School – Compliance With the Reimbursable Cost Manual
… York State Education Department (SED). To be eligible for reimbursement, the expenses must comply with the guidelines … adjustments to the costs reported by NHS, and reduce NHS reimbursement rates, as appropriate. NHS should ensure that …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… SED. SED reimburses DoE and the other school districts for a portion of their payments to Coleman. For the three … payments. The Manual precludes interest only payments from reimbursement. Key Recommendations To SED: Review the … to costs reported on the CFRs and to Coleman's tuition reimbursement rates, as appropriate. Direct Coleman officials …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… 2025 Understanding the Audit Area Counties are authorized to share some of their sales and use tax collections with … the Town. As a result, it is important for Town officials to accurately budget for and allocate sales tax revenue to maintain equity among taxpayers. During the audit period, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… to independent contractors to coordinate, supervise and inspect all facets of property management including repairs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceState Agencies Bulletin No. 1475
… Purpose To inform agencies of OSC’s automatic processing of the April … payment in the amount of $1,250 or $2,500. A side letter to the agreement dated March 20, 2012 states that employees … a successor agreement is negotiated. Payments will be made to such employees in April 2016 provided they continue to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1475-april-2016-public-employees-federation-pef-longevity-lump-sum-lls