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Violating the Terms of a DRO – Divorce and Your Benefits
… option and name the ex-spouse as beneficiary, the terms of that DRO will supersede any other designation. Problems can occur when a DRO is not on file at the time of a member’s retirement. If the member elects an option or … pension payment option election is changed, the retirement benefit will be recalculated. Any overpayments made to the …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droHealth and Safety of Children in Foster Care (Follow-Up)
… the New York City Administration for Children's Services ( ACS) lacked the tools to ensure that agencies performed many … and safety of foster children. For example, we found that ACS did not have controls to ensure that agencies conducted … did not have sufficient case monitoring tools to allow ACS staff to readily identify cases where required contact …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followTown of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… falsifying business records in the first degree and official misconduct. The case is currently pending in court. The Supervisor did not regularly review and approve …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56New York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… to defrauding the IDA and were ordered to pay $1.2 million in restitution: “Industrial Development Agencies exist to … Press Release DA Hoovler Announces Felony Guilty Pleas In Orange County Industrial Development Agency Case Since taking office in 2007, DiNapoli has committed to fighting public corruption …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-pleaV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… A General Ledger Business Unit (GL BU) is generally defined for … as defined by law, has its own BU. The following are general guidelines to indicate when a separate GL BU may be … may be required. Independent transaction processing in the General Ledger is not considered a requirement for a separate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuState Agencies Bulletin No. 2198
… Purpose: The purpose of this bulletin is to inform agencies of the content … of the Form W-2 Statement. Questions: Questions regarding this bulletin may be directed to the Tax and Compliance … The purpose of this bulletin is to inform agencies of the content …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2198-form-w-2-wage-and-tax-statement-tax-year-2023State Agencies Bulletin No. 2308
… Purpose: The purpose of this bulletin is to inform agencies of the content information for the 2024 Form W-2. Affected Employees: All employees who receive … The purpose of this bulletin is to inform agencies of the content information for the 2024 Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2308-form-w-2-wage-and-tax-statement-tax-year-2024Compliance With Payment Card Industry Standards (Follow-Up)
… of payment must comply with the Data Security Standards (DSS) established by the Payment Card Industry (PCI) Security Standards Council. The PCI DSS is a comprehensive set of technical and operational … December 13, 2019, examined whether CUNY complied with PCI DSS. The audit covered the period November 7, 2018 through …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-payment-card-industry-standards-followState Agencies Bulletin No. 2407
… is to inform agencies of the content information for the 2025 Form W-2. Affected Employees: All employees who receive … a Form W-2 Wage and Tax Statement for calendar year 2025 are affected. Background: According to IRS Publication 15 (Circular E) for 2025, and the Instructions for Form W-2 (Wage and Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2407-form-w-2-wage-and-tax-statement-tax-year-2025State Agencies Bulletin No. 1984
… to inform agencies of the content information for the 2021 Form W-2. Affected Employees All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2021 are … Security number. Taxable Gross Calculations Attachment B (Taxable Gross Calculations) shows the components of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021Opinion 88-30
… deemed benefited to be assessed for costs of the district) -- Connections (requiring property owners to connect to a district water system) TOWN LAW, §§130(15), 194(1)(b), 198, … 202-a, 209-e(1)(b): (1) A town, by ordinance, may require district property owners to connect to a district water …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Straight Talk About Financial Planning For Your Retirement
… life, and it’s good to know your retirement benefit is one of them. You can be confident that when you are ready to … be there for you. Your retirement benefit is only one part of a good financial plan. Whether you are new to public … plan. Your retirement years should be an enjoyable part of your life — and they can be with some preparation and …
https://www.osc.ny.gov/retirement/publications/straight-talk-about-financial-planning-your-retirementInternal Control
… Standards for Internal Control in the Federal Government (Green Book) Provides a framework that incorporates the …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlTown of Minetto – Information Technology (2022M-9)
… final report - pdf] Audit Objective Determine whether Town of Minetto (Town) officials ensured information technology … local user accounts and permissions. As a result, four of 10 computers had unneeded and unused local user accounts. … written IT contingency plan to minimize the risk of data loss or suffering a serious interruption of service. …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overCaledonia-Mumford Central School District – Online Banking (2016M-227)
… Town of Caledonia in Livingston County and the Towns of Chili, Riga and Wheatland in Monroe County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… could include regularly contacting all retirees by phone or mail to obtain updates of their contact and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceNaples Central School District – Online Banking (2015M-143)
… of our audit was to evaluate internal controls related to online banking for the period July 1, 2013 through June 16, … The Board and District officials have established adequate online banking internal controls to ensure sufficient … and Business Manager by email or text every time an online transaction occurs. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Comptroller DiNapoli Releases School District Audits
… operations. The district could not demonstrate a plan for the need for certain reserves that have not been used for three years. The district also has not adopted a …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0NY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… per individual is permitted. "The more independent my son becomes, the fuller the quality of his life and the … for his future," said John Maltby, a parent who has a son with a NY ABLE account. "The ABLE account is a much … "My wife and I opened up a NY ABLE account for our son, and it was a very easy process. And just knowing he has …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costs