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Retirement Estimates – Divorce and Your Benefits
… property and may be divided when a marriage ends Guide to Domestic Relations Orders Retirement Estimates …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesTown of Wolcott – Financial Management (2020M-131)
… complete report - pdf ] Audit Objective Determine whether the Town Board (Board) effectively managed the Town of Wolcott’s (Town) financial condition. Key Findings The … Determine whether the Town Board Board effectively managed the Town of Wolcotts Town financial condition …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… (CBA). The Board and officials did not properly monitor to ensure the annual report filed with the New York State … of the State Comptroller (OSC) was accurate with respect to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and active projects. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalNorth Greenbush Common School District – Claims Auditing (2022M-112)
… complete report – pdf] Audit Objective Determine whether the North Greenbush Common School District (District) Board of Education (Board) ensured claims were supported, … While claims were supported and for appropriate purposes, the Board did not ensure claims were properly audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112East Meadow Union Free School – Overtime (2022M-118)
… District (District) officials properly approved, monitored and controlled the Facilities and Operations Department (Department) overtime. Key Findings … Ensure all non-emergency overtime is preapproved in writing, properly documented and monitored. Adopt a realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Town of Tioga – Long-Term Planning (2022M-181)
… and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify … the Town’s vehicles and pieces of major highway equipment are beyond their usable life by an average of nearly 15 … our recommendations but the Superintendent indicated he has taken certain corrective action . Appendix B includes …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Town of Ticonderoga – Capital Project Management (2023M-38)
… were not recorded in the accounting records. Close seven completed capital projects in the accounting records. While … Board to monitor budget-to-actual project activity. Close completed capital projects in a timely manner. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Uniondale Union Free School District – Information Technology (2023M-61)
… data. In addition to sensitive information technology (IT) control weaknesses that were confidentially communicated … individual user accounts, 515 of which were last used to log in to the network in 2003, 1,647 shared and service user … network user accounts and disable them when access is no longer needed. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Chautauqua County – Investments and Payroll (2016M-147)
… Purpose of Audit The objectives of our audit were to review the County’s … through January 15, 2016. Background Chautauqua County has a population of approximately 135,000 and includes two … of the investment program to ensure that all investments are made in the County’s best interests and are in compliance …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… Purpose of Audit The purpose of our audit was to determine whether … adequately supported and properly audited before payment for the period July 1, 2015 through April 3, 2017. Background … to prevent unauthorized approvals. Ensure that all claims are properly supported by adequate documentation prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mXIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… the Statewide Financial System’s (SFS) Travel and Expense module, which is the module that most employee expenses, including travel expenses … through the employee’s payroll or the Accounts Payable module of the SFS. Refer to the sections within Chapter XII …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewTown of Delhi - Highway Department Leave Records (2020M-53)
… Town of Delhi (Town) officials accurately maintained Highway Department (Department) employee leave records. Key … leave records. Leave balances for the former Deputy Highway Superintendent (Deputy) from 2015 through 2019 were … independent from those who earn and use leave, such as the Highway Superintendent (Superintendent), maintains the leave …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53Vested Retirement Benefit – Regional State Park Police Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … age, you will be entitled to a retirement benefit based on your service and your earnings when you were an active … benefit at the earliest possible date, file a retirement application within 90 days before you become eligible. If we …
https://www.osc.ny.gov/retirement/publications/1867/vested-retirement-benefitVested Retirement Benefit – En-Con Police Officers Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … age, you will be entitled to a retirement benefit based on your service and salary earned when you were an active … benefit at the earliest possible date, file a retirement application within 90 days before you become eligible. If we …
https://www.osc.ny.gov/retirement/publications/1822/vested-retirement-benefitVested Retirement Benefit – Forest Rangers Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … age, you will be entitled to a retirement benefit based on your service and your earnings when you were an active … benefit at the earliest possible date, file a retirement application within 90 days before you become eligible. If we …
https://www.osc.ny.gov/retirement/publications/1864/vested-retirement-benefitState Comptroller DiNapoli Releases Audits
… respectively. New York City Health and Hospitals Corp. (HHC) (2017-N-2) Auditors reviewed files for a random sample … of 200 direct hire and 98 temporary nurses from five HHC facilities or organizations to verify that these nurses … not completed before hire. None of the facilities followed HHC procedures for maintaining documentation of all screening …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsDiNapoli Statement on His Placement Agent Ban Becoming Law
… the previous administration's wrongdoing. It was clear to me that placement agents were corrosive and unnecessary," …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-lawDiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… was fired in 2013 and later moved to Kings Mountain, N.C. To read the audit, visit: … of the State Comptroller, Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… all outstanding tax certiorari cases, which was also noted in our prior audit ( Payroll and Reserve Funds - 2016M-242) that we released publicly in September 2016. The annual report of the District’s tax … and District officials have no assurance that the amount in the tax certiorari reserve fund is reasonable or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… West Ghent Volunteer Fire Company Treasurers Activities 2016M48 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016m