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Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… and only their portion will be reduced by the PLS election. The ex-spouse’s share will be calculated as if no … share to avoid reductions resulting from the member’s PLS election. If the DRO was approved before April 1, 2008, does …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementSelected Employee Travel Expenses
… monies by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the … for the 23 selected employees) adhered to State travel rules and regulations. Officials could not locate 66 vouchers … monies by selected government employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1City of Little Falls – Financial Condition (2021M-54)
… Determine whether the City of Little Falls City Common Council Council and officials adopted realistic budgets that …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54West Webster Fire District – Financial Management (2023M-23)
… report – pdf] Audit Objective Determine whether the West Webster Fire District (District) Board of Fire Commissioners … audit west webster fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… whether financial information was made available to the City Council and City officials for the effective management of operations. Key Findings The City Council and officials … whether financial information was made available to the City Council and City officials for the effective …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Serven Volunteer Fire Company – Board Oversight (2024M-97)
… to ensure financial activities were properly recorded and reported and resources were adequately safeguarded. Key Findings The … did not ensure financial activities were properly recorded and reported and resources were adequately safeguarded, which … to ensure financial activities were properly recorded and reported and resources were adequately safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… complete and accurate capital asset inventory records. The District Superintendent (Superintendent) was responsible for maintaining capital asset inventory records but was unfamiliar with the requirements of, and did not comply with, the District’s capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryCayuga County Community College – Information Technology (2013M-291)
… inventory record of software that the College currently owns. There is no formalized plan to review machines for … software inventory list of all software that the College owns. Formalize a policy to perform reviews of College …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… contracts, prenumbered receipts or another suitable record to demonstrate amounts of collections due to the Department. Without adequate documentation and … all rental fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Pavilion Central School District – Financial Management (2017M-62)
… Background The Pavilion Central School District is located in Genesee, Livingston and Wyoming Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Merrick Union Free School District – Financial Condition (2016M-240)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial operations and use of … during the audit period but instead used operating funds to pay for related costs. Key Recommendations Adopt budgets … or other identified analysis. Develop a written plan to reduce the level of unrestricted fund balance to legal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Village of East Hampton – Information Technology (2015M-187)
… 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187DiNapoli Releases Bond Calendar for Third Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and major public authorities during the third quarter of 2017. The planned sales of $8.58 billion include $4.69 … Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for the state New York City and …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-bond-calendar-third-quarterOpinion 89-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … §§174(2), 176(2-a): A fire district may change the office of fire district treasurer from an elective to an appointive … Whether the elective office of fire district treasurer may be abolished and replaced by …
https://www.osc.ny.gov/legal-opinions/opinion-89-43DiNapoli Releases Bond Calendar for First Quarter
… the first quarter of 2017. The State Comptroller's office chairs the Securities Coordinating Committee, which was …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-releases-bond-calendar-first-quarterOpinion 95-22
… discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax … equipment) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's Benevolent Association may not expend … of the fire department. You ask whether the Fishkill Exempt Firemen's Benevolent Association may expend foreign …
https://www.osc.ny.gov/legal-opinions/opinion-95-22DiNapoli Releases Bond Calendar for Second Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public authorities during the second quarter of 2017. The planned sales of $4.68 billion include $3.31 … Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for the state New York City and …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-bond-calendar-second-quarterProperty Tax Freeze Credit
… total household income must be $500,000 or less) and the school district where the homeowner’s property is located … household incomes that exceeded the eligibility limit, secondary residences or business properties. 909 duplicate … household incomes that exceed eligibility limits, secondary residences, business properties and deceased …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… Purpose of Audit The purpose of our audit was to examine internal … the positions of District Treasurer and District Secretary are public offices and may not be delegated to an independent …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsTown of Henrietta – Financial Management and Purchasing (2013M-208)
… to govern budgeting practices and the level of unexpended surplus funds to maintain. The Board has adopted budgets that … Town has accumulated a significant amount of unexpended surplus funds in the general and drainage district funds. The … surplus funds to be maintained. Review the Town’s bank accounts and close those that are unnecessary. Segregate …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208