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Divorce – Non-Contributory Plan with Guaranteed Benefits
… designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An … on how your pension benefits may be affected by divorce, consult your attorney, contact our Matrimonial … read our guide to Domestic Relations Orders and review our Divorce FAQs . …
https://www.osc.ny.gov/retirement/publications/1513/divorceDivorce – Basic Plan with Increased-Take-Home-Pay (ITHP)
… The New York State Court of Appeals has determined that retirement … to equitable distribution. “Equitable distribution” is the division of marital assets between spouses after the … has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a portion …
https://www.osc.ny.gov/retirement/publications/1511/divorceDeRuyter Central School District – Financial Condition (2015M-119)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … policy establishing the level of unrestricted fund balance to maintain. The Board has not formally adopted a long-term … reserve for authorized purposes and did not budget to make a required repayment to the repair reserve to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
Owego Apalachin Central School District Capital Project and Financial Condition 2014M109
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialManhasset Union Free School District – IT Asset Management (S9-22-15)
… manhasset audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… inventory records and established adequate controls over network user accounts. Key Findings District officials did … inventory records or establish adequate IT controls over network user accounts. In addition to sensitive IT weaknesses … and tablets) we tested were not located. Adequately manage network user accounts. Sixty-five network user accounts were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… controls over information technology (IT) equipment and user access and to review potential conflicts of interest for the period … hires, keeping track of equipment assigned to employees and collecting equipment when an employee leaves District … Glen Cove City School District Portable Electronic Devices and Conflict of Interest 2016M285 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictRensselaer City School District – Financial Condition (2016M-286)
… Purpose of Audit The purpose of our audit was to determine if the Board properly managed … The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… February 29, 2016. Background The Valley Stream Union Free School District #24 is located in the Town of Hempstead in … Valley Stream Union Free School District 24 Leave Accruals and Separation Payments …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationFreeport Union Free School District – Financial Condition (2016M-300)
… The Freeport Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance not needed … reserve funds identified to benefit District residents in accordance with statutory requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Saranac Central School District – Student State Aid (2023M-91)
… special education students. Review all identified unclaimed State aid and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91State Comptroller Thomas P. DiNapoli Statement on Executive Budget
… most important needs, including education, public safety, health and mental health care, among other priorities. “The Governor and the …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetPutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… Recommendations Adopt written policies and procedures to convey management’s expectations for reviewing, approving and …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Tupper Lake Central School District – Financial Condition (2014M-151)
Tupper Lake Central School District Financial Condition 2014M151
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Comptroller DiNapoli Releases School Audits
… his office completed audits of the Academy Charter School , Eastport-South Manor Central School District and the Liverpool Central School District . “In an era of limited resources and … his office completed audits of the Academy Charter School EastportSouth Manor Central School District and the …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… Central School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. As a result, there is … District officials did not: Comply with Board policies to help ensure adequate network access controls were in place, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau County. The District is governed by an elected … the Office of the State Comptroller. Key Recommendations In accordance with General Municipal Law, adopt a code of …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40XVI.3 Overview – XVI. Financial Reporting
… of outlining the scope of what is and what is not included in the State's periodic financial reports and why. The principles described in this chapter are applicable only to the central State … for within the State's fund structure maintained or tied in with the SFS. It does not apply to the independent public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… the Village’s financial operations, internal controls and information technology for the period June 1, 2011 … 1,300. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled … Findings The Board has not ensured that adequate policies and procedures have been adopted, regularly reviewed and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116