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Divorce – Basic Plan with Increased-Take-Home-Pay (ITHP)
… are divorced, it is especially important to review your beneficiary designations to ensure your benefits will be … for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash Refund Contributions option (Tiers 1, … Orders and review our Divorce FAQs . … Basic Plan with Increased TakeHome Pay information for PFRS Tier 1 2 3 …
https://www.osc.ny.gov/retirement/publications/1511/divorceCity of Yonkers – Information Technology (2017M-86)
City of Yonkers Information Technology 2017M86
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… at the first regular meeting held after a record of activities (ROA) is submitted, or whenever a new elected … office. The publicly posted copy must not reveal any part of an official’s Social Security number or NYSLRS ID . The … posting ends. A Resolution must be filed with the Office of the State Comptroller within 15 days after the posting …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolutionTown of Western - Supervisor’s Records and Reports (2022M-184)
… has been unable to obtain bonding for a capital project. In addition, the highway fund owes the general fund $41,540, …
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)
… In addition, annual inventories were not conducted, new and unused IT equipment was not properly or securely …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14East Aurora Union Free School District - Procurement (2023M-125)
… services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not always … goods and services were purchased without the benefit of competition, resulting in the increased risk that taxpayer … years for 43 professional service contracts (91 percent of tested contracts) totaling $1.8 million. Did not obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the … tax levy growth factors for all local governments Property Tax Cap: Inflation and Allowable Levy Growth Factors …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearLowville Academy and Central School District – Financial Condition (2015M-220)
… Greig, Harrisburg, Lowville, Martinsburg, Montague, New Bremen, Pinckney, Turin, Watson and West Turin in Lewis … and used very little of the revenue from the District’s wind power agreement to reduce real property taxes, and the … financial and capital plans to address how they will use wind power revenues. District officials have been using …
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
… Purpose To determine whether Office of Children and Family Services (OCFS) officials have been effectively managing their agency's energy consumption. The audit covers the …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and … initiative to determine whether the use of travel money by selected government employees was appropriate, we audited … … To determine whether the use of travel monies by selected government employees complied with rules and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… companies that provide emergency services to the Town for the period January 1, 2015 through September 30, 2016. Background The Town of Dover is located in Dutchess County and has a population of approximately … Board, contracts with a fire company to provide services in its fire protection district and with an ambulance company …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Contract with Daytop Village, Inc. (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Contract with Daytop Village, … and Substance Abuse Services (OASAS) oversees programs for preventing and treating alcohol and substance abuse. Many … programs are provided by not-for-profit organizations under contracts administered by OASAS. One such contract is …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-followVillage of Suffern – Budget Review (B23-6-2)
… fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… which could have saved BOCES approximately $85,000 during July 2021 through October 2022. Did not detect billing …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andPersistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… totaling $117,567 and determined that almost 98 percent of them lacked documentation to demonstrate the charge’s necessity or the School-related purpose of the charge . For example, charges totaling $22,276 … card charges in a timely manner . The average amount of time between payment and review was 68 days. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… This chapter contains the policies followed by the Office of the State Comptroller (the Comptroller) for preparing the … The Statewide Financial System (SFS) provides most of the central State Government financial data needed for … chapter. Any changes or suggestions regarding the content of this chapter should be forwarded in writing for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewDiNapoli: Former Crystal Beach Fire Department Treasurer Sentenced in More Than $82,000 Theft
… done.” Judge Frederick Reed sentenced Michael Mason, 44, of Canandaigua, to one to three years in prison and ordered … him to make $82,353 in restitution. Mason was convicted of grand larceny last month after DiNapoli’s office and … Mason’s wife, Victoria Coleman-Mason, was convicted of petit larceny and ordered to pay $2,100 restitution in …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-former-crystal-beach-fire-department-treasurer-sentenced-more-82000-theftHigh 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-153Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… reports since January 2020 and the 15 submitted reports for 2018 and 2019 were inaccurate and untimely. Although an …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14DiNapoli: School District Tax Levy Cap at 2%
… in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2%. School districts may override the cap with 60% voter approval of their budget. DiNapoli’s office calculated the inflation …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percent