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Divorce – Regional State Park Police Plan
… it does not allow for a distribution of your pension until you actually retire, die or terminate membership. If you are divorced, it is especially important to review your … designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An …
https://www.osc.ny.gov/retirement/publications/1867/divorcePartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Eligible members can choose to receive a portion of their retirement benefit as a Partial … . A member with a DRO can choose a PLS option. If the DRO addresses the PLS, NYSLRS will review the terms of the DRO … NYSLRS will contact the member and the ex-spouse and give them 45 days to return to court and serve NYSLRS with an …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementDisability Retirement – Divorce and Your Benefits
… a member’s disability retirement benefit is subject to equitable distribution is an issue for the Court. Many … by NYSLRS do not use service credit at retirement to determine a member’s pension benefit. Instead, the pension … equitable distribution percentage will be applied to the member’s actual disability retirement. If directed by …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementHelping Hands School – Compliance With the Reimbursable Cost Manual
… – Compliance with the Reimbursable Cost Manual (2015-S-45) State Education Department: Mid Island Therapy …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… monies by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The … for the 23 selected employees) adhered to State travel rules and regulations. Officials could not locate 66 vouchers … monies by selected government employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1Erie County Probation Department – Restitution Payments (S9-20-11)
… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order, or disburse victim restitution payments appropriately. As a result, some … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11City of Little Falls – Financial Condition (2021M-54)
… and officials had to rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… properly supported and approved. Key Findings While the District’s payroll payments were paid at accurate rates, … Further, District officials did not properly monitor the payroll and leave accrual process and they have not … We reviewed 41 timecards and found: While not required by the District, more than 70 percent of the timecards (30 of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Indian River Central School District – Financial Condition Management (2022M-92)
Determine whether the Indian River Central School District District Board of Education Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mCicero Fire District – Financial Condition (2023M-132)
… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Copiague Union Free School District - Information Technology (2023M-150)
… at a greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Town of Western - Supervisor’s Records and Reports (2022M-184)
… financial records and has been unable to obtain bonding for a capital project. In addition, the highway fund owes the …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… . Officials did not: Develop comprehensive procedures for managing network and financial application user accounts … the following unneeded network user accounts: 181 for students no longer in the District.These students left the District between June 2020 and August 2021. Six for two former employees, two former Board members and two …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationVillage of Sidney – Financial Activities (2023M-14)
… were not assured the Board was effectively monitoring airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits exceeded $293,000. Delinquent … satisfy the liabilities. Key Recommendations Analyze the airport’s revenues and expenditures to determine whether …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14West Webster Fire District – Financial Management (2023M-23)
… was $1.8 million, which was unreasonable and sufficient to cover 50 percent of the 2022 appropriations. The Board did … Appendix B includes our comment on the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… included $22,091 additional pay for working overtime on a Saturday. However, the BOCES Classified Employees’ … bargaining agreement (CBA) supports a Tuesday through Saturday work week. Therefore, this overtime may have been avoided if some employees worked Tuesday through Saturday, as outlined by the CBA. Paid $5,445 to employees …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeCity of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… of operations and, as a result, the City lost its credit rating. The City Comptroller failed to file the required … financial information available to develop a multiyear or capital plan. City officials did not establish policies and …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Serven Volunteer Fire Company – Board Oversight (2024M-97)
… larceny for allegedly stealing from the Hose Company. In July 2024, the former Chief pleaded guilty to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… report – pdf] Audit Objective Determine whether Randolph Academy Union Free School District (District) officials … Determine whether Randolph Academy Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryScio Central School District – Capital Assets (2024M-45)
… a result, of the 100 capital assets with a total recorded replacement cost of approximately $113,000 we reviewed, 51 assets with a total replacement cost of approximately $38,000 could not be … was not recorded. 38 capital assets with a total recorded replacement cost of approximately $47,000 did not have their …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45