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New York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority

… Reichlin-Melnick and Assemblyman Kenneth Zebrowski. “My office’s independent contract review is an essential and … process. By reviewing contracts before they are awarded, my office protects taxpayers and state agencies by uncovering …

https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-review

Cost-of-Living Adjustment – Divorce and Your Benefits

… An ex-spouse may be entitled to a portion of a retiree’s cost-of-living adjustment (COLA) , not as an option … but as part of the overall distribution from the retiree’s monthly retirement benefit while the retiree is still living. A DRO …

https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustment

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 … the terms of the DRO and comply with the Order. If the DRO does not address the PLS, the member will receive the PLS distribution at retirement and only their portion will be reduced by the PLS election. The ex-spouse’s share will be …

https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirement

IX.7.F M-Year Legislation – IX. Federal Grants

… Most federal grant award funding has a limited period of availability. Some grant’s period of funds availability terminates on September … These are considered M-Year grants. For example, a federal grant award with a one-year grant period of October 1, 2014 - …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislation

Disability Retirement – Divorce and Your Benefits

… retirement benefits. However, NYSLRS does not decide if a particular disability benefit constitutes marital or … the Court. Many disability benefits administered by NYSLRS do not use service credit at retirement to determine a … This calculation would limit the ex-spouse’s share to what a service retirement would have provided. Under certain …

https://www.osc.ny.gov/retirement/members/divorce/disability-retirement

Helping Hands School – Compliance With the Reimbursable Cost Manual

… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The … and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The … Key Finding Based on a review of a sample of transactions for the year ended June 30, 2014, we determined Helping Hands …

https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manual

Selected Employee Travel Expenses

… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and … and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … of Interest Department of Taxation and Finance: Selected Employee Travel Expenses (2012-S-95) Office of General …

https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1

Holland Central School District – Claims Audit (2021M-210)

… supporting documentation such as itemized invoices or detail of services provided. Further, the Board did not …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210

City 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-54

Ripley Central School District – Payroll and Leave Accruals (2021M-53)

… leave accrual process. District officials generally agreed with our recommendations and have initiated corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53

Indian River Central School District – Financial Condition Management (2022M-92)

… report. While the Board and officials made some progress in implementing the prior audit recommendations, they must …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022m

Copiague Union Free School District - Information Technology (2023M-150)

… risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control weaknesses that were confidentially communicated to District officials, we found that officials did not: … that were not needed, including two user accounts assigned to employees that left the District more than 17 years ago. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150

OnTECH Charter High School - Information Technology (2023M-71)

… information technology (IT) systems were adequately secured and protected against unauthorized use, access and … School officials did not ensure IT systems were adequately secured and protected against unauthorized use, access and … ensured information technology IT systems were adequately secured and protected against unauthorized use access and loss …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71

Town of Western - Supervisor’s Records and Reports (2022M-184)

… complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain … Town operations and did not file required annual financial reports. As a result, the Town Board’s (Board’s) ability to … were between 163 and 893 days late. Ensure that monthly reports contained a detailed statement of cash receipts and …

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184

Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning

… accounts to help prevent unauthorized use, access and loss nor did they establish an adequate IT contingency plan. … managing network and financial application user accounts nor did they periodically review all network user accounts …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-information

Village 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-14

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