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Partial Lump Sum Payment at Retirement – Divorce and Your Benefits

… Eligible members can choose to receive a portion of their retirement benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly … the PLS, the member will receive the PLS distribution at retirement and only their portion will be reduced by the PLS …

https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirement

XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management

… to the Office of the State Comptroller (OSC). RISKS IN PROVIDING GOODS OR SERVICES WITHOUT OSC CONTRACT APPROVAL … contracts are submitted after the start date and result in late payments to the NFP. Agencies are strongly encouraged to review and comply with these provisions in order to avoid interest penalties. AGENCY ACTION Agency …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contracts

VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… hybrid journal entries should not go between governmental funds: General Fund, Capital Funds, Special Revenue (General and Federal) and Debt Service Funds. When one agency incurs an expense for another agency …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entries

IX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants

… Employee fringe benefit and indirect costs are permissible charges to federal grants. At the … Chapter VII, Section 9.A – Fringe Benefits and Indirect Costs Automation of this Guide for more information. Guide to … Employee fringe benefit and indirect costs are permissible charges to federal grants …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costs

Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)

… fiscal oversight over District financial operations for the period June 1, 2011, to July 9, 2012. Background The … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $45.1 million. Key Findings … failed to ensure that Business Office staff were billing for various reimbursements due to the District. As a result, …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operations

Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)

Village of Port Byron Financial Monitoring and Information Technology 2014M116

https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116

Press Conference on the Flushing Snapshot Report

… take questions from members of the press afterward. The live stream of the conference has ended, but the replay of the …

https://www.osc.ny.gov/events/flushing-snapshot

Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)

… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls … over circulation desk cash receipts for the period of January 1, 2013 through October 31, 2014. Background The …

https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8

Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)

… Purpose of Audit The purpose of our audit was to examine and evaluate the Library’s processes for … does not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to review the waived transactions. The librarians, opening …

https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102

Town of Sweden – Justice Court (2014M-318)

… has a population of approximately 14,175 and includes the State University of New York College at Brockport. The Town …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318

Town of Coldspring – Town Clerk Operations (2013M-137)

… receipts for all Town transactions where no other form of receipt is available. Record payee names and amounts …

https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137

Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)

… with real property taxes, water and sewer charges, and State aid. Key Findings The Board and Supervisor did not …

https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237

Town of Saugerties – Information Technology (2015M-117)

… Purpose of Audit The purpose of our audit was to determine whether the Town’s IT assets … 1, 2014 through February 28, 2015. Background The Town of Saugerties is located in Ulster County and has a … The purpose of our audit was to determine whether the Towns IT assets …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117

Red Flags – Improving the Effectiveness of Your Claims Auditing Process

… Recurring identical amounts from the same vendor Multiple remittance addresses for the same vendor Inconsistent, vague …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flags

State Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments

… in Cyber," highlighting the critical roles that all people play in cybersecurity. The trainings include: Cybersecurity …

https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governments

Village of Pomona – Financial Condition (2015M-272)

… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition … June 1, 2014 through July 10, 2015. Background The Village of Pomona is located in the Towns of Haverstraw and Ramapo in … Village of Pomona Financial Condition 2015M272 …

https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272

Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)

… for the period August 1, 2013 through September 3, 2014. Background The Village of Owego is located in the Town … Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $3.3 million. Key …

https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30

XIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement

… This chapter provides an overview of reimbursable expenses to State employees. Most employee expenses will be reimbursed … expenses are reimbursed via payroll. Tuition reimbursement to a State employee will be processed by the Governor’s … voucher in the Accounts Payable module of the SFS. Refer to the sections within Chapter XII – Expenditures of this …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overview