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The Ex-spouse’s Payments – Divorce and Your Benefits
… If NYSLRS receives all required documents before the member’s retirement, payments to the ex-spouse will begin … to the ex-spouse. If the member is already receiving a pension benefit at the time the final DRO is submitted, the … is no minimum retirement age when members in active State service must retire. If the member is not in active State …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsExamination of Official Station Designation
… travel rules and regulations, travel between an employee’s residence and official station is considered commuting and is … 2013 and 2014 for the employee to commute between his residence and the alternate work location. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… vendors. For example, Mr. Dean and his staff solicited donations from certain vendors for annual picnics and … In addition, Center management directed the unspent donations from these vendors to one of two employee benefit …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… District’s controls are adequate to ensure that financial activity is properly recorded and reported to safeguard … bank reconciliations and no one compared the financial activity recorded to the bank statements and/or cancelled … with a monthly report, but it lacked certain financial activity and comparisons. For example, it did not contain …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialTown of Middlebury – Purchasing (2013M-212)
… bid as required by the policy. We compared the price that the Town paid with the State contract price and noted that the Town could have saved approximately … $424, which was from the vendor who quoted the lowest price. In 2012, the Highway Superintendent purchased air, oil …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Opinion 2003-6
… is in reply to your inquiry concerning taxes levied to support the operation a police department in a town that … its own police department. You ask whether town taxes to support the town police department are to be levied only … police department are not subject to town taxation to support the town police department. Former Governor …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… additional charges to place a fixed asset in its intended location and condition for use (i.e., freight and … used during the construction period Machinery and Equipment: Original contract or invoice cost Freight and … asset is capable of being separated or divided from the government and sold, transferred, licensed, rented, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsOpinion 92-5
… CONSTITUTIONAL LAW -- Gifts and Loans (granting of license or concession for fair and adequate consideration) REAL PROPERTY -- License (authority of school district to grant) SCHOOL … benefit will not invalidate a transaction which has as its primary objective a public purpose (see, e.g., Matter of …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 91-62
… of property from village to public library) VILLAGE LAW, §1-102; MUNICIPAL HOME RULE LAW, §10(1)(i): A village, by local law, may transfer a building to a … public library serves village residents. Village Law, §1-102(1) authorizes villages to sell and convey real property …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Travel Advisory No. 7
… Subject: Updated IRS Mileage Rates Guidance: The Internal Revenue Service issued new standard mileage rates for 2018. The standard rate for personal vehicle … Operations Chapter XIII, Section 4.C -Travel Mileage Rates Chapter XIII, Section 8.A -Moving Mileage Rates …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/7-updated-mileage-ratesOpinion 2005-6
… p 312; 22 Opns St Comp, 1966, p 931; see also 1957 Opns Atty Gen 145; 1950 Opns Atty Gen 210). In that instance, there would be no intention … statute under the Establishment Clause). 3 Note that 1950 Atty Gen 210, supra , distinguished between use of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6XII.5 Overview – XII. Expenditures
… for preparing and submitting vouchers to the Office of the State Comptroller (OSC) for payment in the Statewide … vouchers and supporting documentation to the Bureau of State Expenditures (BSE) in order to initiate payment (with …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… financial statements. Capital assets, except for land, land preparation, library books, construction in … The reporting of depreciation is required for the governmentwide financial statements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsNiagara County – Court and Trust Funds (2015M-228)
… controls to safeguard and account for court and trust funds for the period January 1, 2009 through July 14, … officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain … controls to safeguard and account for court and trust funds for the period January 1 2009 through July 14 2015 …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Bellevue Fire District #9 – Procurement (2018M-5)
… fire protection services for the Town of Cheektowaga in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Account Authorization Form
… posted in Adobe Acrobat PDF format and may be opened with the free Acrobat reader, available through this link: Get Acrobat After filling out the form, have your Account Authorization Form notarized … After filling out the form have your Account Authorization Form notarized and …
https://www.osc.ny.gov/online-services/account-authorization-formCapital – 2023 Financial Condition Report
… above increases. Over the past 20 years, the State has financed an average of 41.4 percent of non-federal capital … per year; and The share of nonfederal capital spending financed on a pay-as-you- go basis to average 37.1 percent. …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalDisposal of Electronic Devices
… Purpose To determine if those electronic devices approved for sale as surplus equipment by the Department of … own; however, OGS' Surplus Unit provides this service for many State agencies. At the time of our audit, the … tablets, cameras, cell phones, and a printer) ready for disposal through OGS' Surplus Unit. Agencies are required …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/disposal-electronic-devicesCapital – 2021 Financial Condition Report
… of all capital projects spending in SFY 2020-21, down from 57.1 percent five years earlier. Housing, up by $421.9 million (322.1 percent). This category’s share of total capital spending …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalTown of Wilson –Purchasing (2014M-077)
… or written quotes for purchases, or verify that that the prices charged to the Town were appropriate government contract prices, before claims were approved for payment. Of 25 claims … pricing when making these purchases. The Town purchased a tractor for $45,298 and two mowers totaling $30,558 from a …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077