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Divorce – Police and Fire Plan
… Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash Refund Contributions option (Tier 1, 2 and 3) … Fire Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375b and 375c Divorce and your …
https://www.osc.ny.gov/retirement/publications/1512/divorceDivorce – Non-Contributory Plan with Guaranteed Benefits
… Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash Refund Contributions option (Tiers 1, 2 and 3) … Benefits information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Section 375e Divorce and your benefits …
https://www.osc.ny.gov/retirement/publications/1513/divorceDivorce – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash Refund Contributions option (Tiers 1, 2, and 3) … Pay information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 370a 371a and 375 Divorce and your be …
https://www.osc.ny.gov/retirement/publications/1511/divorceTown of St. Armand – Selected Financial Operations (2017M-142)
… 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion of the Village of … and expenditures were not properly accounted for resulting in taxpayer inequities. The Town lacked effective procedures … Ensure revenues and expenditures are allocated in the proper fund in accordance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Divorce – Career Plan
… Relations Order (DRO) if we are to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction … However, it does not allow for a distribution of your pension until you actually retire, die or terminate … by divorce, consult your attorney, contact our Matrimonial Bureau , read our guide to Domestic Relations Orders and …
https://www.osc.ny.gov/retirement/publications/1642/divorceDivorce – Article 14 Benefits
… Relations Order (DRO) if we are to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction … However, it does not allow for a distribution of your pension until you actually retire, die or terminate … divorce, consult your attorney, contact our Matrimonial Bureau or read our guide to Domestic Relations Orders and …
https://www.osc.ny.gov/retirement/publications/1644/divorceCity of Yonkers – Budget Review (B6-14-13)
… are outstanding. Key Findings Revenue estimates for sales tax, City income tax surcharge, metered water and sewer rents may not be … and the appropriations for employee pension costs, tax certiorari settlements and firefighter overtime may not …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Divorce – New Career Plan
… determined that retirement benefits are marital property and subject to equitable distribution. “Equitable … (Tier 1), Cash Refund Contributions option (Tiers 1, 2 and 3) and Five and Ten Year Certain options. The Survivor Benefit …
https://www.osc.ny.gov/retirement/publications/1515/divorceRensselaer City School District – Financial Condition (2016M-286)
… Rensselaer County. The District, which operates one school with approximately 1,200 students, is governed by an elected … are used only for appropriate purposes. Provide the Board with adequate and sufficient periodic information to allow …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… of our audit was to assess the Board’s oversight of the District’s financial operations for the period January 1, … 30, 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in …
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 the New York State Financial Reporting Entity for the purpose of outlining the scope of what is and what is … other units (hereinafter "agencies"), which are accounted for within the State's fund structure maintained or tied in … This section also establishes the reporting framework for the SFS applicable to all agencies. However, numerous …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewChenango Valley Central School District – Budget Review (B4-13-11)
… respectively. The District’s proposed budget complies with the property tax levy limit. Key Recommendation Adopt a food service fund budget that more closely aligns with previous years’ actual results of operations, unless …
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)
… $531,000 funded primarily with real property taxes and State aid. Key Findings The Board needs to improve its … or cause to be audited, the Clerk-Treasurer’s financial records and reports on an annual basis. The Board did not … procedures. Audit, or cause to be audited, the financial records and reports of the Clerk-Treasurer on an annual …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Middleburgh – Fiscal Operations (2013M-10)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period of June 1, 2011, to October 15, 2012. Background … is properly collecting, recording and disbursing Village funds. … Village of Middleburgh Fiscal Operations 2013M10 …
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)
Town of Mohawk Records and Reports 2013M113
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)
… budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated …
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 … are not routine. In today’s electronic environment, anyone with a computer and printer may be capable of replicating and … a central location or to an unusual delivery point Credit card charges with no original receipts attached All travel …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsWhite Plains City School District – Financial Management (2020M-71)
… report - pdf ] Audit Objective Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve … Reduce the amount of surplus fund balance in a manner that benefits taxpayers. District officials disagreed with certain …
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)
… to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the Village of Argyle. The … Town Supervisor and four Board members – governs the Town. In 2011, the Town had operating expenses of approximately … $8,347, did not deposit fees and real property taxes in a timely manner, and did not remit funds to the Supervisor …
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)
… five-member Board of Education and operates two schools with approximately 790 students. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151