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The Survivor’s Benefit Program for New York State Employees
… notify the Survivor’s Benefit Program. (Return to Top) Divorce If you are divorced, it is especially important to … including the survivor’s benefit, are revoked when a divorce, annulment or judicial separation becomes final, … Order (DRO) specify otherwise. For information about how divorce may affect retirement benefits, visit our Divorce and …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-employeesState Comptroller DiNapoli Releases School Audits
… for costs related to other post-employment benefits (OPEB) each year, but did not use this money to make related payments and instead budgeted for OPEB costs in the general fund budget. When combining the unused appropriated fund balance and unused designated OPEB moneys, the district’s recalculated unrestricted fund …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsCity of Newburgh – Budget Review (B23-6-9)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … fund balance and appropriated $24,770 of fund balance for the water fund. However, the water fund already has a … shortfalls based on revenue estimates for sewer usage and sale of metered water. The City budget includes a reduction …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9Forks Fire District #3 - Financial Planning (2018M-20)
… agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Town of Pulteney – Financial Condition (2021M-24)
… and was unaware of the Town’s true financial position when it adopted budgets because it did not receive accurate … balance only in amounts that are actually available, after retaining a reasonable amount for the next year. Appropriated …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Fishers Fire District – Financial Condition (2021M-128)
… not effectively manage the District’s financial condition and did not adopt realistic budgets from 2018 through 2021. … unassigned fund balance increased to $1.8 million, which is sufficient to pay 43 percent of the District’s 2020 … agreed with our findings and recommendations and indicated they planned to initiate corrective action. Appendix B …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Southern Cayuga Central School District – Financial Condition (2020M-77)
… and did not use about $1.1 million in appropriated fund balance. As of June 30, 2019, recalculated surplus fund balance totaled almost $1.7 million and was 10.7 percent of … for revenues, appropriations and the amount of fund balance needed to fund operations. Reduce surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… Key Recommendations Develop accurate budgets that include all known revenues and expenditures and identify future … funds are established, funded and used in accordance with all related statutory provisions. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsOlean City School District – Financial Management (2016M-210)
… $38.9 million. Key Findings Appropriated fund balance was not needed in the annual budgets for the past … an average of $2.3 million. With unused appropriated fund balance added back, unrestricted fund balance exceeded the statutory limit of 4 percent by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Watertown City School District – Financial Condition (2016M-85)
… in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Albion Central School District – Financial Management (2021M-200)
… adopted realistic budgets and properly managed fund balance and reserves. Key Findings The Board and District … adopt realistic budgets and did not properly manage fund balance and reserves. The Board and District officials: … needed and resulted in the accumulation of surplus fund balance in excess of the statutory limit by $17.3 million or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
Town of Avoca Financial Management and Town Clerk Operations 2017M131
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… through September 29, 2015. Background The Chester Union Free School District is located in the Town of Chester, … Chester Union Free School District Financial Management and Board Oversight …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardMount Morris Central School District – Financial Condition (2014M-328)
… July 1, 2012 through September 3, 2014. Background The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, Leicester and Groveland, in … Mount Morris Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Brushton-Moira Central School District – Financial Condition (2015M-340)
BrushtonMoira Central School District Financial Condition 2015M340
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Harpursville Central School District – Financial Management (2013M-261)
… District officials’ management over financial activities for the period July 1, 2011 through June 30, 2013. Background … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year were approximately $16.1 million. … did not ensure that fund balances were reasonable. For the five-year period ending June 30, 2013, District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… audit was to examine the District’s financial condition and claims auditing function for the period July 1, 2012 … relied on significant amounts of appropriated fund balance and reserves to finance operations, and unrestricted fund balance was less than $320,000 as of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsCanton Central School District – Financial Condition (2013M-287)
… transfers at the monthly Board meetings. However, the heavy reliance on appropriated fund balance as a financing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… fund balance, the Board increased the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were … by a collective bargaining agreement (CBA), employment contract or Board resolution and one teacher reviewed and … comments on the issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollCharlotte Valley Central School District – Financial Condition (2013M-232)
… the period July 1, 2011 to May 14, 2013. Background The Charlotte Valley Central School District is located in seven … Charlotte Valley Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232