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Determining the Ex-spouse's Share – Divorce and Your Benefits
… According to New York State law, pension benefits earned during a marriage are marital assets subject to equitable distribution … the part of a member’s pension that was earned during the marriage. The Majauskas Formula The first step in the … are considered marital property and may be divided when a marriage ends Guide to Domestic Relations Orders The …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareState Comptroller DiNapoli Releases Municipal & School Audits
… 2022 were not completed and were already between 1,220 and 124 days late. AUDs were filed as many as 1,257 days late. …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsTime and Attendance Practices of Selected Employees
… Each MTA agency requires its employees to document their hours worked. Work hours are supported by various documents … beyond the New York metropolitan area and used either post office boxes or the address of another MTA employee for …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesOversight of Building Construction Site Safety
… Generally, DOB inspections were performed after an incident had occurred or a complaint had been received, even … DOB has inadequate procedures to identify incidents and report injuries and fatalities at building construction …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyState Agencies Bulletin No. 2074
… the eligibility criteria are affected. Background Article 49 of the 2021-2026 ASU Agreement between the State of New York and the Civil Service Employees Association … is subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2074-2022-csea-work-related-clothing-allowance-asu-employees-representedShareholders Cheer Lowe's New Green Energy Initiatives
… towards reducing its carbon footprint and increasing the energy efficiency of its stores nationwide. The New York State Common Retirement Fund (the Fund) and Boston Common Asset Management had communicated … towards reducing its carbon footprint and increasing the energy efficiency of its stores nationwide …
https://www.osc.ny.gov/press/releases/2018/03/shareholders-cheer-lowes-new-green-energy-initiativesForfeiture of Benefits for Convicted Felons
… employees; Judges, justices and employees of the unified court system; Officers and employees of the legislature; and … may commence an action for pension forfeiture in the supreme court of the county where the conviction took place. … who directly assists in the formulation of legislation, rules, regulations, policy or judicial decision-making and is …
https://www.osc.ny.gov/retirement/members/forfeiture-benefits-convicted-felonsVI.3.A Overview – VI. Budgets
… of transfer being performed. State Statutes State Finance Law §51 governs the movement of budget authority for … segregated will be converted into a reserve segregation. Starting with the enacted 2015-16 budget, each appropriation … Budget Entry Type are the fields highlighted below which is used to classify the type of budget entry. The Budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewDiNapoli: State Pension Fund Will Vote Against Board Members at Corporations With No Women Directors
… against all board directors standing for re-election at companies that have no women on their boards. In situations … DiNapoli also announced agreements with four Fortune 500 companies to formally include gender and racial diversity in … "It is unconscionable that hundreds of publicly-held U.S. companies have no women directors," DiNapoli said. "We're …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-state-pension-fund-will-vote-against-board-members-corporations-no-women-directorsOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… complete report – pdf] Audit Objective Did Oxford Academy and Central School District (District) officials identify, … for sampling or exemption as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 173 of the 310 (56 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Elmira City School District – Capital Projects (2025M-21)
… City School District (District) officials properly procure contracts related to the 2020 Capital and Energy Performance … the Project is not complete, we reviewed 72 Project contracts and change orders paid during the audit period that … they did not seek competition for two professional service contracts related to the Project. We reviewed a total of 60 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Village of Weedsport – Financial Management (2025M-76)
… (Village) Board of Trustees (Board) effectively manage fund balance? Audit Period March 1, 2022 – June 6, 2025 Understanding the Audit Area A village’s fund balance, the difference between revenues and … time, is a key measure of a village’s financial condition. Fund balance should be effectively managed to ensure …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76SUNY Bulletin No. SU-279
… the OSC and agency procedures for the use of the Leap Year Salary Calculation Affected Employees SUNY employees in … a Pay Basis Code of CAL and CYF Background In any fiscal year in which February 29th falls, the biweekly salary … the biweekly payment based on 366 days in that fiscal year. Since the fiscal year beginning 09/01/2019 and ending …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-279-leap-year-salary-calculation-fiscal-year-2019-2020-sunyMaintenance and Inspection of Event Recorder Units
… with maintenance and inspection requirements pertaining to Event Recorder Units (ERUs) and whether Transit has a …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsState Agencies Bulletin No. 1760
… Criteria Employees in Bargaining Unit 02 in the title of Racing Inspector at the Gaming Commission are eligible to … of FEE and Is assigned to a track location in the title of Racing Inspector during the month of July 2019 An employee … Clothing Allowance for employees in titles other than Racing Inspector. Agency Actions Employee Reimbursement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1760-2019-work-related-clothing-allowance-asu-employees-title-racingWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… by inspecting certain weighing and measuring devices, performing packaged commodity inspections and verifying …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346State Agencies Bulletin No. 1187
… Fee increase and retro adjustments should be directed to John Telisky at the NYSCOPBA Office at 518-427-1551 ext. 240. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1187-new-york-state-correctional-officers-and-police-benevolent-associationChautauqua Utility District – Banking (2017M-121)
… Our analysis of electronic transfers to the payroll and pension accounts showed an unidentified balance totaling approximately $3,100 in the payroll account and an unidentified balance totaling approximately …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Perry Central School District – Financial Management (2017M-118)
… taxpayers. Update the reserve plan to clearly describe the conditions under which reserve funds will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… population of approximately 3,400. The Village is governed by an elected five-member Board of Trustees. Budgeted … timely. Employees’ leave accrual balances were overstated by 648 hours, valued at $16,779. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56