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Divorce – New Career Plan
… designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An … on how your pension benefits may be affected by divorce, consult your attorney, contact our Matrimonial … read our guide to Domestic Relations Orders and review our Divorce FAQs . …
https://www.osc.ny.gov/retirement/publications/1515/divorceIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… The audit of claims or vouchers (the terms are used interchangeably in … that a thorough, deliberate and independent audit of claims be conducted before payments are authorized. With … for goods and services not received. An effective audit of claims is often the last line of defense for preventing …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionPersonal Income Tax and Property Tax
… our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School … nearly 7.7 million refunds for payment totaling over $9.8 billion and over 2.9 million credits for payment totaling …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxHolland Central School District – Claims Audit (2021M-210)
… 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-210City of Yonkers – Information Technology (2017M-86)
… Purpose of Audit The purpose of our audit was to determine whether City officials … 30, 2014 through November 30, 2016. Background The City of Yonkers is the fourth largest city in New York State, with …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86East 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-125Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… Audit Objective Determine whether the Herkimer Central School District (District) Board of Education (Board) and officials … project . Officials: Borrowed $2 million more than needed for the initial project and used the funds to make other …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectPanama Central School District – Procurement (2024M-73)
… goods and services in compliance with the District’s procurement policies. Key Findings The Board and District … officials did not always comply with the District’s procurement policies or New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Taxes and Your Pension
… for filing your taxes. NYSLRS pensions are not subject to New York State or local income tax. If you permanently moved to …
https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pensionVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… separate Cash Advance Confirmation & Reconciliation form ( AC 3329 ) is required. The AC 3329 is available in both Excel and fillable PDF. … etc.). The total of “Other” items should agree to the AC 3329. Any overages, shortages or theft, must follow the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationDynamic Center Inc. – Compliance With the Reimbursable Cost Manual
… documentation for hours worked and fringe benefit expenses that were miscalculated. We also identified nonreimbursable OTPS expenses that included gifts, food for staff, holiday parties, and personal expenses such as personal laundry and phone service costs. We …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/dynamic-center-inc-compliance-reimbursable-cost-manualWhispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … and equipment costs, $25,644 in ineligible interest expense, $3,798 in unnecessary contracted services, and …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … waste, and abuse. The audit covers the period July 1, 2008 to August 14, 2013. Background New York State's executive … were reported to the taxing authorities and an amended W-2 was issued. The travel expenses for 2010 may also trigger …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Use of Federal Funding for Election Technology and Security (Follow-Up)
… Use of Federal Funding for Election Technology and Security (Report 2020-S-18 ). About the Program The Board of … election systems. In 2018, the EAC made the HAVA Election Security Grant (HAVA Security Grant) available to help states …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/use-federal-funding-election-technology-and-security-followReimbursement of Social Services Costs (2013MS-3)
… for counties to seek reimbursement of costs incurred by District Attorney’s offices. Key Recommendations Periodically …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3Opinion 90-7
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Employees … to defend and indemnify public officers and employees in any civil action arising out of an act or omission which … provisions. The term "public entity" is defined broadly in subdivision 1(a) of section 18 to include "... (iv) a …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Village of Schoharie - Board Oversight (2018M-184)
… Clerk-Treasurer’s records. The Clerk-Treasurer has accrued compensatory time in excess of the 80-hour maximum, worth approximately … records. Monitor and enforce policies governing comp time leave accrual that address the accrual, use and payout …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… collections were deposited and cash disbursements were for appropriate Company purposes for the period January 1, 2015 through December 31, 2016. … Board of Trustees, elected by the Company’s membership. For 2016, revenues totaled $56,425 and disbursements totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialSt. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… financial policies or procedures. Conduct or contract for an annual audit of the books and records of the Treasurer … and ensure there was sufficient supporting documentation for all claims. Key Recommendations The Board or membership … key financial areas. Conduct or contract, as required, for an annual audit of the Treasurer’s and Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Town of Schroon - Town Hall Expansion Project (2018M-128)
… Key Findings An itemized budget was never prepared for the project outlining the financing sources needed to fund the estimated cost. Accounting records for the project were not maintained throughout the fiscal … We project expenditures will exceed the financing sources for the project by approximately $98,000 (7 percent), …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128