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Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… retirement benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly … PLS is calculated on our Partial Lump Sum Payment page . A member with a DRO can choose a PLS option. If the DRO … with the Order. If the DRO does not address the PLS, the member will receive the PLS distribution at retirement and …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementState Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… issues. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES Employees may receive payment for expenses through direct deposit or check, depending on … Employees may receive payment for expenses through direct deposit or check depending on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentDiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… component of which are office buildings , are expected to increase by 11.7% in FY 2023, reaching levels just short … 8%, allowing the city’s total overall market values to grow by nearly 8.2% and exceed pre-pandemic levels. “The … in property taxes in FY 2023. Given the tentative increase to taxable assessed values of more than 8%, city revenues are …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleChemical Dependency Program Payments to Selected Contractors in New York City (Follow-Up)
… Office of Alcoholism and Substance Abuse Services (OASAS) for the prevention and treatment of alcohol and substance …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/chemical-dependency-program-payments-selected-contractors-new-york-city-followOperational Advisory No. 31
… April 1, 2019 a change in workflow was implemented for GLJEs. In conjunction with the Statewide Financial System … during the next batch process, Routed to OSC BSAO Workflow for additional review, or Auto Denied (denial reason will be …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeContract Advisory No. 12
… Comptroller’s Office to accept electronic grant contracts and related documents submitted to OSC for audit and approval from the New York State Grants Gateway system … contracts are approved by OSC’s Bureau of Contracts (BOC), and to provide electronic notification when contracts …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsMontauk Union Free School District – Information Technology (2022M-137)
… to officials, we found: Twenty-five percent, or 140, of the District’s network user accounts were not needed. Two …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Rensselaer 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 Thirteen Union Free School District – Purchasing (2016M-204)
… Purpose of Audit The purpose of our audit was to review the procedures used by the … Union Free School District is located in the Village of Valley Stream, Nassau County. The District, which operates … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204City of New Rochelle – Financial Condition (2014M-158)
… of our audit was to review the City’s financial condition for the period January 1, 2013 through March 18, 2014. … The City Council is the legislative body responsible for establishing policies and the City Manager is responsible for administering the City’s daily operations. The City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Goshen Central School District – Financial Condition (2017M-46)
… our audit was to review the District’s financial condition for the period July 1, 2015 through January 9, 2017. … with approximately 2,900 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $67 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… Purpose of Audit The purpose of our audit was to determine if the Board ensured that … Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma in Erie County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomErie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… of our audit was to evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 … with its component districts for the operation of adult and continuing education programs. During the 2013-14 and 2014-15 fiscal years, 22 of the 23 adult education programs realized an operating surplus. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Batavia City School District – Financial Condition (2016M-160)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford in Genesee …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Village of Monticello – Board Oversight (2016M-337)
… 1, 2014 through April 6, 2016. Background The Village of Monticello is located in the Town of Thompson in Sullivan … Village of Monticello Board Oversight 2016M337 …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Fonda-Fultonville Central School District – Payroll (2015M-118)
… School District is located in the Towns of Amsterdam, Charleston, Florida, Glen, Mohawk, Palatine and Root in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Village of Nichols – Financial Condition (2013M-50)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to February 1, 2013. Background … members including the Mayor. The Village’s annual budget for the 2012-13 fiscal year is $101,711, funded mainly from … 2011-12 the Village had unforeseen expenditures of $89,500 for increased water costs and major flood damage. Because the …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Chenango Valley Central School District – Budget Review (B4-13-11)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… fiscal oversight over District financial operations for the period June 1, 2011, to July 9, 2012. Background The … billing for various reimbursements due to the District. As a result, the District lost out on at least $52,000 in … and Treasurer assign financial duties so that one person does not have custody, recordkeeping responsibilities, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operations