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Divorce – Regional State Park Police Plan
… retirement benefits are marital property and are subject to equitable distribution. "Equitable distribution" is the … to your ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, it … of your pension until you actually retire, die or terminate membership. If you are divorced, it is especially …
https://www.osc.ny.gov/retirement/publications/1867/divorceDiNapoli Statement on Sentencing of Special Education Provider
… system will be held accountable for their actions. I thank Manhattan District Attorney Cyrus Vance for prosecuting …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… in this guide to “employees” should be interpreted to mean both officers (elected and appointed) and employees of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionDiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… personal gain.” Page was arraigned on Feb. 25 before Judge Gordon L. Purdy II. She is due back at the Lake Pleasant Town …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larcenyRome City School District – Multiyear Planning (2021M-144)
… the plans, additional information and analysis is needed. For example, officials: Reviewed historical trends to project … purchases. In addition, the District’s preliminary plan for using American Rescue Plan Act (ARPA) funds includes using about $11.2 million to pay for recurring operational expenses, resulting in a projected …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Town of Crawford – Town Clerk (2021M-82)
… controls. Lack of monthly bank reconciliations and accountabilities. Maintenance of inadequate cash collection …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… an annual report. The Treasurer did not accurately record 86 transactions (23 percent) totaling $33,280, provide … Department’s recorded cash balances agree with the bank’s records. Adequate cash collection controls were not … Provide clear guidance for maintaining accounting records, receiving collections and reviewing and approving …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesChittenango Central School District – Information Technology (2023M-155)
… users. Officials also have less assurance that, in the event of a disruption or disaster such as a ransomware … restore, repair and/or rebuild critical IT systems or data in a timely manner. In addition to sensitive IT control weaknesses we …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Mechanicville City School District – IT Asset Management (S9-22-16)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $7,300 were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Pine Bush Central School District – IT Asset Management (S9-22-21)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 40 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Geneseo Central School District – IT Asset Management (S9-22-11)
… or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money … interactive displays (one costing $2,281 and one without a cost recorded) and one printer (no cost recorded) were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Kings Park Central School District – IT Asset Management (S9-22-13)
… susceptible to damage from a water leak in a server room ceiling and officials did not adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… did not: Develop comprehensive procedures for managing network and financial application user accounts nor did they periodically review all network user accounts and permissions to determine if they … As a result, we identified the following unneeded network user accounts: 181 for students no longer in the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationAfton Central School District – Fund Balance Management (2023M-18)
… $63,561 in unnecessary interest and other associated costs for the issuance of bond anticipation notes (BANs) to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Sherburne-Earlville Central School District – Financial Management (2024M-61)
… manage fund balance and reserves. As a result, real property tax levies were higher than needed to finance actual … the Board and District officials improve their financial management practices. Except as noted in Appendix A, District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Town of Ashland – Long-Term Planning (2024M-114)
… and he shared that both the Town’s salt shed and highway garage need costly repairs. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Town of Chesterfield – Town Clerk (2024M-110)
… report – pdf] Audit Objective Determine whether the Town of Chesterfield (Town) Town Clerk (Clerk) properly recorded, … receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: Prepare … and accountability analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Barnard Fire Department – Financial Controls (2015M-134)
… and reported and that Department moneys were safeguarded for the period January 1, 2013 through December 31, 2014. … The Barnard Fire Department is located in the Town of Greece, Monroe County. The Department, which is governed by a … District and provides fire protection and rescue services for the District’s taxpayers. Expenditures for the 2014 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… for all of the Department’s units. The Treasurer did not file IRS Form 990 to the United States Treasury Department, as required by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… the District’s annual update documents (AUDs) late for the past five years and they failed to complete monthly bank … Prepare and file the District’s AUD with OSC within 60 days of the close of the fiscal year. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financial