Search
Disability Retirement – Divorce and Your Benefits
… benefit constitutes marital or separate property in a matrimonial action. Whether a member’s disability … average earnings. This means there is no “service” portion and “disability” portion of the retirement benefit. If the … hypothetical service retirement benefit based on earnings and service accrued to the date of the disability award …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… a result, of the 90 capital assets with a total purchase cost of approximately $93,000 that we selected for review, four laptop computers with a purchase cost totaling approximately $2,000 could not be located, and five capital assets with a purchase cost totaling approximately $3,000, including a gaming …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryJefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… Determine whether the Jefferson County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … records were maintained. Key Findings The Director of Weights and Measures (Director) did not complete all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Electronic Documents Submission System (EDSS)
… Standard Time) Long-distance Within the 50 states, Puerto Rico and Virgin Islands 1-866-370-4672 Local Within the …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssRhinecliff Fire District – Board Oversight (2024M-154)
… District’s financial activities are adequately accounted for and reported. Specifically, the Board did not … required Annual Financial Reports (AFR) were filed for the past 15 years. The 2009 AFR is almost 6,000 days … Develop and adopt policies, procedures and plans for the District’s financial operations. Ensure an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… The West Sand Lake Fire District No. 1 is located in Rensselaer County. The Board of Fire Commissioners (Board) … Key Recommendations There were no recommendations in this report. … West Sand Lake Fire District 1 Internal …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsCharlotte Valley Central School District - Budget Review (B4-15-6)
… The Charlotte Valley Central School District, located in Delaware, Otsego and Schoharie Counties, has a tentative … that the significant revenue and expenditure projections in the preliminary budget are reasonable. The District’s … limit. Key Recommendations There are no recommendations in this report. … Charlotte Valley Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Student Achievement Program
Comptroller DiNapolis Student Achievement Program promote the ideals of public service among the leaders of tomorrow
https://www.osc.ny.gov/student-achievementAudit Committee Charter Guidance and Template
… brochure [pdf- 2006] Provisions of Education Law require the trustees or board of education (board) of most school districts to establish an audit committee to oversee and report to the board on the … establishing an audit committee charter. A sample charter is provided at the end of this guidance. This sample charter …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateOpinion 91-27
… real property for lawful county purposes. 1989 Opns St Comp No. 89-29, p 69, generally discusses the authority of … for municipal purposes to be conveyed for private use ( Lake George Steamboat Co. v Blais , 30 NY2d 48, 330 NYS2d … county, the court in Long Island Liquid Waste Ass'n v Cass , 115 AD2d 710, 496 NYS2d 527, app dsmd 67 NY2d 870, 501 …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… Adopt budgets that include realistic estimates for expenditures. Develop a plan for the use of excess unrestricted fund balance in the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mCUNY Bulletin No. CU-399
… increase. Affected Employees Employees in Bargaining Units TS and SL in titles of Maintenance Worker and Cement Mason …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-399-international-brotherhood-teamsters-local-237-dues-andCUNY Bulletin No. CU-530
… Purpose To notify agencies of an automatic dues and agency shop fee … represented by District Council 37 (DC37) Local 384 in Bargaining Units TH, CC and CD Effective Date(s) Paychecks … and automatically increase the current amount of $25.75 to $26.15 for annual employees, and $13.95 to $14.25 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-530-district-council-37-local-384-dues-and-agency-shop-feeCUNY Bulletin No. CU-500
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee Increase. Affected Employees Employees represented by District Council 37 Local 384 in Bargaining Units TH, CC and CD Effective Date(s) Paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-500-dc37-local-384-dues-and-agency-shop-fee-increaseCUNY Bulletin No. CU-482
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees represented by District Council 37 Local 384 in Bargaining Units TH and CC Effective Date(s) Paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-482-dc37-local-384-dues-and-agency-shop-fee-increaseTown of Roseboom - Long-Term Planning (2018M-115)
… Determine whether the Board effectively planned for future needs. Key Findings Town officials have no long-term plans for funding equipment and infrastructure needs. The Town’s major pieces of equipment are beyond their recommended …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Accounts Payable Advisory No. 55
… for all payments to vendors classified as “procurement suppliers.” Bulkload agencies are able to submit the Invoice …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateGeorge F. Johnson Memorial Library – Library Expenditures (2016M-214)
… Purpose of Audit The purpose of our audit was to assess Library … period June 1, 2014 through March 22, 2016. Background The George F. Johnson Memorial Library is located in the Town of Union and the Village of Endicott in Broome County. …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Accounts Payable Advisory No. 56
… Subject: New section regarding separation of duties Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 1.A –Separation of Duties Guidance: According to the Standards for Internal Control in New York State Government , separation of duties is a basic internal control activity …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesCity of Peekskill – Financial Condition (2014M-105)
… were effectively managing the City’s fund balance for the period January 1, 2011 through December 31, 2013. … City Common Council. Budgeted general fund expenditures for the 2013 fiscal year were approximately $35.3 million. …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105