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Divorce – Forest Rangers Plan
… The New York State Court of Appeals has determined that … to equitable distribution. "Equitable distribution" is the division of marital assets between spouses after the marriage has …
https://www.osc.ny.gov/retirement/publications/1864/divorceMalone Central School District – Payroll (2017M-278)
… $51.8 million. Noteworthy Achievements We reviewed all payroll records for 20 employees who were paid approximately … audit period. District officials established an effective payroll process that segregates duties and provides … for establishing a well-designed system for processing payroll to ensure employees are accurately paid the salaries …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mTown of Lyndon – Town Clerk’s Collections (2021M-117)
… complete report - pdf ] Audit Objective Determine whether the Town of Lyndon (Town) Clerk (Clerk) recorded, deposited, … collections in a timely and accurate manner. Key Findings The Clerk generally recorded, remitted and reported … a timely manner. Collections were deposited accurately but the clerk did not always make deposits in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117Town of Preble – Non-Payroll Disbursements (2023M-17)
… complete report – pdf] Audit Objective Determine whether the Town of Preble (Town) Board (Board) and Town Supervisor … oversight of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight … process or implement effective mitigating controls to ensure all non-payroll disbursements are for legitimate …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… counts for all employees responsible for cash collection, as required by the Agency’s written procedures. Adequately track garbage … for cash collection. Perform periodic physical inventories of garbage disposal stickers and compost passes and …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityTown of West Seneca - Capital Project Management (2019M-195)
… agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Waverly Central School District - Financial Operations (2019M-136)
… claims (11 percent) totaling $73,865 were not approved by the department head and 15 claims (5 percent) totaling $69,670 were not approved by the claims auditor. The senior account clerk’s leave accrual … 111 days. Key Recommendations Implement internal controls to verify that checks, wire transfers and payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… of cash disbursements for the period January 1, 2013 through March 31, 2015. Background The Stony Creek Volunteer … totaled approximately $290,000. Key Findings The Board did not establish effective internal controls to address a lack of segregation in the Treasurer’s cash disbursement duties. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mWoodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Purpose of Audit The purpose of our audit was to review the Department’s financial controls for the period January 1, 2013 through January 31, 2014. … Findings The Treasurer does not provide written reports to the Board. The Board did not appoint an Auditing Committee …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mOpinion 94-6
Whether a tenant member of a public housing authority would have a conflict of interest if he or she accepts a paid position with a residential management corporation which contracts with the housing authority to operate a federallyfunded recreational program
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 89-42
… §165.00: A village may temporarily invest in short term United States Treasury bills issued in book-entry form, which … concerning the investment of village funds in short term United States Treasury bills under a system known as … to this section may also be made in obligations of the United States of America... b. Such obligations, unless …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Applying for Previous or Military Service Credit – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tiers 1 and 2 Section 89 Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1525/applying-previous-or-military-service-creditFull- and Part-Time Service Credit – State Correction Officers and Security Hospital Treatment Assistants Plan
… Plan info for ERS Tier 1 and 2 members under Section 89 Full and PartTime Service Credit …
https://www.osc.ny.gov/retirement/publications/1525/full-and-part-time-service-creditWorld Trade Center Presumption – En-Con Police Officers Plan
… If you participated in the World Trade Center rescue, recovery or cleanup efforts, and … provided by the World Trade Center Presumption law. 1 You may be eligible for an accidental disability retirement … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension …
https://www.osc.ny.gov/retirement/publications/1822/world-trade-center-presumptionPhysical and Financial Conditions at Selected Mitchell-Lama Developments (2024-N-4) - Interactive Dashboard
… Our audit found that The New York City Department of Housing Preservation and …
https://www.osc.ny.gov/state-agencies/audits/physical-and-financial-conditions-selected-mitchell-lama-developments-2024-n-4-interactive-dashboardCost-Saving Ideas: Overtime Planning and Management
… including pension benefits, are large expenses for New York's local governments and school districts. These … 8 to 30 percent of wages paid to highway employees in New York State are for overtime. A written plan to guide the … to managing these costs. Fair Labor Standards Act and the New York State Taylor Law In implementing actions relating to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementOther Disability Benefits – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1526/other-disability-benefitsReceiving Your Benefit and Filing Your Option Election – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers Security Hospital Treatment Asst …
https://www.osc.ny.gov/retirement/publications/1526/receiving-your-benefit-and-filing-your-option-electionDiNapoli: Many NYC Senior Citizens Remaining Too Long on DFTA Wait Lists for Services
… the New York City Department for the Aging’s (DFTA) client wait lists to get critical assistance like home delivered … cannot be provided immediately, clients are placed on wait lists. DFTA reported that more than 39,000 seniors … properly. The audit found 3,334 seniors were on DFTA’s wait lists as of August 2022, for various services like home …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-many-nyc-senior-citizens-remaining-too-long-dfta-wait-lists-services