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Loans – Divorce and Your Benefits
… Unless the DRO provides the ex-spouse with a share of the pension calculated without reference to any … loan reduction based on loans existing at the time of commencement of the divorce action, or any other date before retirement. …
https://www.osc.ny.gov/retirement/members/divorce/loansVillage of Fort Ann – Financial Condition (2014M-197)
… approximately $219,000 for the general, water and sewer funds. Key Findings The Board consistently appropriated … overestimated expenditures for the water and sewer funds with the intention of increasing the levels of fund … actual amount available. Ensure that the water and sewer funds’ budgets contain realistic appropriations. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Town of Morris – Board Oversight (2013M-75)
… to assess the Board’s oversight of financial operations for the period January 1, 2012, through February 21, 2013. … Council members, govern the Town. The Town’s annual budget for the 2013 fiscal year is $978,616. Key Finding We commend the Board for their efforts to provide oversight of the financial …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Village of Bellport – Claims Processing (2014M-126)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period June 1, … November 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk County, has a population of approximately 2,800 and is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… Purpose of Audit The purpose of our audit was to determine whether the Library’s leave … methods to obtain good and services for the period of July 1, 2012 through July 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mState Agencies Bulletin No. 1883
… In accordance with Section 415 of the Internal Revenue code, which provides for dollar limitations on benefits and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Marcellus Central School District – Online Banking (2020M-66)
… Officials segregated the duties of employees responsible for online banking transactions, but they could further … the District’s banks, but did not require confirmations for all electronic transactions. The online banking policy … and processed. A dedicated computer was not always used for online banking and none of the employees involved in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Overview – Travel and Conference Expense Management
… out travel and conference policy, specifically designed for your operations, is the foundation for establishing effective control over travel and conference … travel forms; using credit cards and cash advances to pay for travel; extension of travel for personal reasons; travel …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewPulaski Academy and Central School District - Separation Payments (2020M-20)
… Objective Assess whether separation payments to certain District officials were authorized and accurately calculated … with Board-approved employment contracts. Key Findings District officials need to improve the separation payment …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Mastic Beach Fire District – Cash Disbursements (2017M-38)
… State, distinct and separate from the Town of Brookhaven in Suffolk County. The District is governed by an elected … include a detailed resolution of such audit and approval in the Board minutes. Prepare an abstract or list of checks …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Hancock Central School District – School Lunch Operations (2015M-176)
… and prepared in the most economical and productive manner for the period July 1, 2013 through April 14, 2015. … a five-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year totaled $302,900. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… the District’s financial condition and budgeting practices for the period July 1, 2011 through January 31, 2014. … with approximately 1,600 students. Budgeted appropriations for 2014 are approximately $29.1 million. Key Findings The … are structurally balanced and include realistic estimates for revenues and appropriations. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialVillage of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… the Village’s budgeting practices and financial condition for the period June 1, 2013 through June 17, 2015. Background … is governed by a Village Board. Budgeted appropriations for the general and sewer funds for the 2015-16 fiscal year are approximately $1.76 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Hilton Central School District – Network Access Controls (2022M-200)
… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to … establish written policies or adequate written procedures for managing network user account access, including adding or … unneeded enabled network user accounts, including those for former students, former employees and others who were no …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Village of Shortsville – Board Oversight (2015M-5)
… Board’s oversight of the Village’s financial operations and financial condition for the period June 1, 2013 through October 31, 2014. Background The Village of Shortsville is located in the … Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.6 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… of corrections made to vouchers that used an interagency vendor id (beginning with ‘042’). See Section 1.A – Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… IDs. Business Units must initiate the registration process for any vendor with which they do business if the vendor is … Each vendor in the Statewide Vendor File is responsible for ensuring the accuracy of its information, including … Customers and Local Customers. Customers are used for billing and tracking receivables in the SFS. Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesVillage of Port Dickinson – Financial Condition (2014M-154)
… for fiscal year 2014-15 total approximately $1.5 million. Key Findings Village officials did not develop structurally … The Board did not consistently develop sewer rates based on actual amounts needed to cover appropriations. Village … officials have not developed a long-term financial plan. Key Recommendations Do not continually rely on one-time …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154State Agencies Bulletin No. 1980
… the pensionable overtime (OT) earnings limit for Tier 6, New York City Teachers Retirement System (82), New York City … are affected. Background OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andState Agencies Bulletin No. 1978
… Purpose The purpose of this bulletin is to notify agencies of the 2022 maximum salary limit for ORP and VDC in Tier 6 … are affected. Background In accordance with Section 415 of the Internal Revenue code, providing dollar limitations on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-defined