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Disability Retirement – When Employees Retire
… or someone authorized to file on the employee’s behalf. For example, the employee’s attorney, a power of attorney … been met, we will notify you that your employee has filed for disability retirement. We then assemble a medical file for the member, which includes reports from the member’s …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirementThe Ex-spouse’s Payments – Divorce and Your Benefits
… all required documents before the member’s retirement, payments to the ex-spouse will begin as of the member’s … before the member’s retirement date to avoid delays in payments to the ex-spouse. If the member is already receiving … at the time the final DRO is submitted, the ex-spouse’s payments will begin after we calculate their distribution. …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsNassau County – Contract Approval Process (2012M-192)
… Key Findings Although we found that County contracts are authorized in accordance with the County Charter and the … lengthy process for approving contracts, officials are allowing services to be performed by vendors prior to the … and update the contract approval guidelines to ensure they are comprehensive, clear, concise, and consistently applied. …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Liberty Central School District – Budget Review (B4-13-4)
… District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Liberty Central School … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our … revenue and expenditure projections in the proposed budget are reasonable. The proposed 2013-14 fiscal year budget for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Village of Upper Brookville – Justice Court (2013M-160)
… Background The Village of Upper Brookville is located in Oyster Bay in Nassau County. The Village is governed by an … or procedures requiring the court clerk to record, sign and submit timesheets for time worked to her supervisor … document the duties to be performed by the court clerk, as well as the court clerk’s expected work hours and work …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. Background The City of Middletown City is … $73,661. The Council did not require the Treasurer to provide written periodic financial reports for use in …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Broome County – Financial Condition (2013M-224)
… Purpose of Audit The purpose of our audit was to examine the County’s financial condition for the period January 1, 2012, to February 21, 2013. Background Broome County, located in … southern portion of upstate New York commonly referred to as Southern Tier, has a population of approximately …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224City of Long Beach – Budget Review (B22-7-4)
… review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue … City of Long Beach Budget Review B2274 New York Office of the State …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Opinion 90-28
… tests and other design work for individuals in the community who are subdividing their property if the board … mayperform tests and design work for individuals in the community if the board member abstains from voting on the …
https://www.osc.ny.gov/legal-opinions/opinion-90-28IX.7.J Final Reports – IX. Federal Grants
… Most federal agencies require the submission of reports, either programmatic, financial, or both. Since the … Most federal agencies require the submission of reports either programmatic financial or both …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… used by the State to draw down federal funds); Changes in clearance patterns; and Additions or deletions of programs to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsHarpursville Central School District - Financial Condition (2018M-120)
… 1, 2016 – April 24, 2018 We extended our audit period back to July 1, 2013 to analyze financial trends. Audit Objective Determine … through 2015-16, the District adopted budgets that planned to use $1.6 million of general fund balance and certain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… UDAG repayment money totaling $4.5 million for long-term loans to fund capital projects was not consistent with their adopted policy to use the money as revolving loans for local business development. Board-approved loans made from the community development (CD) fund were …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … School District (District) issued debt totaling $6 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6East Moriches Union Free School District -- Budget Review (B17-7-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt not to exceed $2 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Comptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… Attorney General Eric T. Schneiderman announced the arrest of Mount Vernon Mayor Richard Thomas for allegedly stealing … he received from another individual who paid his NYU Stern School of Business tuition bill. The investigation is ongoing. The … Attorney General Eric T Schneiderman announced the arrest of Mount Vernon Mayor Richard Thomas for allegedly stealing …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richardOpinion 2004-3
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Tax Limit (exclusion for capital … water rents) STATE CONSTITUTION, ARTICLE VIII, §§10, 10-a, 11(b): Generally, a city may exclude from its constitutional tax limit the … Whether a city may exclude from its constitutional tax limit amounts …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3XIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… level for time and cost which will be directly coded to projects by pay period. In order to meet the requirements detailing cost allocation and labor … hour tracking for grants and projects, it is necessary to interface Time and Labor systems with the SFS. The time, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationDiNapoli: State Agencies Persistently Late with Not-For-Profits Contracts
… State Comptroller Thomas P. DiNapoli found 50 percent of the contracts in 2019 between Not-for-Profit (NFP) organizations and the state were not processed until after the contract start date. DiNapoli’s report showed that no progress has … A report found 50 percent of the contracts in 2019 between NotforProfit organizations and …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-agencies-persistently-late-not-profits-contractsOpinion 2000-10
… loan) REAL PROPERTY -- Sale (use of proceeds by county when property sold was funded with county debt and Urban Development Corporation loan) GENERAL MUNICIPAL LAW §6-l: When a county civic center is financed both by the issuance of county … regarding the financial implications of a sale by a county of its ownership interest in a civic center …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10