Search
Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Eligible members can choose to receive a portion of their retirement benefit as a Partial Lump Sum (PLS) … must also elect a pension payment option for the payment of their monthly benefit. Read about eligibility and how a … If the DRO addresses the PLS, NYSLRS will review the terms of the DRO and comply with the Order. If the DRO does not …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… Purpose of Audit The purpose of our audit was to determine whether the Superintendent and the Director of Business Services provided adequate fiscal oversight over … Cortland Enlarged City School District Oversight of Financial Operations 2012M230 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsCohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… Purpose of Audit The purpose of our audit was to assess the Authority’s payroll process … Housing Authority (Authority) is located in the City of Cohoes (City) in Albany County and was established to … expenditures totaled approximately $1.9 million. The Board of Commissioners is comprised of seven Commissioners and is …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373State Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… new “10-minute Tech Talk” cybersecurity training webinars for local government officials with weekly releases planned throughout October in … sophisticated and commonplace, the importance of training for the "people" part of a cyberdefense has grown even more …
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
… employee’s payroll information in the SFS. OSC’s Bureau of Payroll Services issues periodic guidance to payroll officers on the establishment and maintenance of payment information. When employees are employed by … agencies or when an agency is reimbursing the expenses of an employee from a different agency, the submitting agency …
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
… finances entering fiscal year (FY) 2023, amid uncertainty in the city's economic recovery and its impact on city … are office buildings , are expected to increase by 11.7% in FY 2023, reaching levels just short of the peak in FY 2021. Multi-family residential (Class II) market value …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleChenango Valley Central School District – Budget Review (B4-13-11)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … in the District’s general fund and school lunch fund as of June 30, 2008. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Village of Nichols – Financial Condition (2013M-50)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011, to February 1, 2013. Background The Village of Nichols is located in the Town of Nichols, Tioga County. … Village of Nichols Financial Condition 2013M50 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… evaluated, planned and managed in accordance with the license agreement with the State. Submit annual financial …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162State Comptroller DiNapoli Releases School District Audits
… services totaling approximately $4.3 million (93 percent) of those reviewed. The district had written agreements with 18 of 19 professional service providers and payments were made in accordance with the terms of the agreements. Tioga Central School District – Cash …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Operational Advisory No. 31
… with the Statewide Financial System (SFS), the Office of the State Comptroller (OSC) removed agency dollar … Approval and Budget Check, it runs against the Bureau of State Accounting Operations’ (BSAO) established risk … must attach all supporting documentation at the time of transaction submittal or posting in SFS (i.e. bulkload …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changePort Jefferson Union Free School District - Claims Processing (2018M-055)
… established and implemented a well-designed system for processing claims, there were no recommendations as a result of this audit. District officials agreed with our report. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… County Hospital and Skilled Nursing Facility (Hospital) cafeteria sales were properly collected, deposited and recorded. Key Findings Cash from cafeteria sales was not always deposited. The cafeteria manager did not ensure documentation to support the … Wyoming County Hospital Cafeteria Cash Receipts 2018M70 …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70New York State Comptroller Thomas P. DiNapoli Offers Christmas Greetings
… “At this special time of year when we come together to celebrate Christmas we … are exciting, but our health and the health and happiness of our loved ones are the ultimate gifts any of us could receive. Let’s also remember the many individuals … At this special time of year when we come together to celebrate Christmas we …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-offers-christmas-greetingsTown of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… Town of Skaneateles Real Property Tax Exemption Administration …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Dover Union Free School District - Information Technology (2018M-112)
… access and loss. Key Findings Employees accessed websites for social networking, shopping, travel, entertainment and … individuals have access. District officials agreed with our recommendations and indicated they have begun to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112Putnam County – Probation Department Collection of Revenue (2014M-5)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s … October 16, 2013. Background Putnam County consists of six towns and three incorporated villages and has a population of approximately 99,600. The Legislature comprises nine …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5Retirees Contribute to New York State's Economy
… helping to create jobs and paying their fair share of taxes, NYSLRS retirees contribute to the economic health of our communities. And because NYSLRS provides a lifetime … a stronger New York. During 2024, approximately 79 percent of NYSLRS retirees and beneficiaries lived in NY and were …
https://www.osc.ny.gov/retirement/retirees/retirees-contribute-new-york-states-economyEastern Suffolk Board of Cooperative Educational Services – Purchasing (2016M-194)
… Purpose of Audit The objective of our audit was to examine BOCES’ purchasing and asset disposal activity for …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/26/eastern-suffolk-board-cooperative-educational-services-purchasing-2016m-194Onondaga County – Sexual Harassment Prevention Training (S9-23-8)
… report – pdf] Audit Objective Determine whether County of Onondaga (County) employees and elected officials … was provided to employees and elected officials. However, of the 250 total individuals we tested (227 selected … and all 23 elected officials), 14 employees or 6 percent of employees tested did not complete the annual SHP Training. …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8