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Divorce – Career Plan
… The New York State Court of Appeals has determined that retirement benefits are marital property and subject to … marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a … ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, it does not …
https://www.osc.ny.gov/retirement/publications/1642/divorceDivorce – Article 14 Benefits
… The New York State Court of Appeals has determined that retirement benefits are marital property and are subject to … marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a … ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, it does not …
https://www.osc.ny.gov/retirement/publications/1644/divorceCity of Yonkers – Budget Review (B6-14-13)
… District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 requires the City to submit their …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Divorce – New Career Plan
… The New York State Court of Appeals has determined that retirement benefits are marital property and subject to … marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a … ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, it does not …
https://www.osc.ny.gov/retirement/publications/1515/divorceRensselaer City School District – Financial Condition (2016M-286)
… Purpose of Audit The purpose of our audit was to determine if the Board properly managed the District’s … officials transferred $1.3 million from two reserve funds to the general fund without appropriate support. The Board did not receive adequate or sufficient information to effectively perform its fiscal oversight responsibilities. …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting for leave time and … do not have written policies or procedures in place to provide guidance to employees and District officials to ensure that separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial … environment that fosters compliance and transparency due to its lack of policies, guidelines and monitoring. The Board … ensure that bank reconciliations were performed. Claims to be paid were not presented on an abstract, and Board …
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
… principles described in this chapter are applicable only to the central State Government; that is, the agencies, … maintained or tied in with the SFS. It does not apply to the independent public benefit corporations and … their own accounting systems but which report pursuant to State laws and regulations promulgated by the Comptroller. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewChenango Valley Central School District – Budget Review (B4-13-11)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … deficit obligations are outstanding. Key Findings Based on the results of our review, in general, we found that the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Village of Nelsonville – Financial Operations (2012M-242)
… Purpose of Audit The purpose of our audit was to examine the Board’s financial oversight activities for the period June 1, 2011, to August 31, 2012. Background The Village of Nelsonville is … property taxes and State aid. Key Findings The Board needs to improve its oversight of the Village’s financial …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Middleburgh – Fiscal Operations (2013M-10)
… Clerk-Treasurer’s receipt or disbursement records. They have allowed the Clerk-Treasurer and Deputy to perform all of … that all disbursements are for proper Village purposes and have been approved prior to their payment. Ensure that proper …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Town of Mohawk – Records and Reports (2013M-113)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting records and reports for … did not maintain accurate and complete accounting records to properly document assets, liabilities, fund balances, … or prepare accurate reports that would allow the Board to adequately monitor the Town’s financial operations. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… More real property taxes were assessed than necessary to fund operations each year. The Board failed to hold budget hearings before April 15 each year (from two to 11 days late) to discuss the 2017-18, 2018-19 and 2019-20 …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use … inherently risky Alterations or questionable handwriting on documents Duplications Payments to a vendor that have increased dramatically for no apparent reason Payments …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsWhite Plains City School District – Financial Management (2020M-71)
… and the amounts to be transferred to reserves based on historical and/or other known factors. Reduce the amount … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Town of Argyle – Town Clerk and Budgeting (2012M-231)
… Purpose of Audit The purpose of our audit was to review internal controls over the Clerk’s office and the … Town’s budgeting practices for the period January 1, 2010, to June 30, 2012. Background The Town of Argyle is located in … Findings The previous Clerk used the Town’s credit card to charge personal items totaling $8,347, did not deposit …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Tupper Lake Central School District – Financial Condition (2014M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … relied on significant amounts of appropriated fund balance to finance operations. The Board did not adopt a policy … level of unassigned fund balance that should be maintained to prepare for any unanticipated expenditures and/or revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Manhasset Union Free School District – IT Asset Management (S9-22-15)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15IX.7.F M-Year Legislation – IX. Federal Grants
… strongly recommends that state agencies make every effort to disburse and/or adjust all unspent federal project … but no later than June 30, for awards that are scheduled to be closed the following September. This will allow … sufficient time for final reports and closing documents to be reviewed and approved by the federal government before …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… has not ensured that adequate policies and procedures have been adopted, regularly reviewed and updated, monitored …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116