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Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension …
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 … District financial operations for the period June 1, 2011, to July 9, 2012. Background The Cortland City School District … over the District’s financial operations. They both failed to properly assign users within the financial software, and …
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)
… pay rates for part-time employees in either a policy or by resolution. Key Recommendations Segregate duties related to …
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
… The Office of the State Comptroller has developed five new “10-minute … weekly releases planned throughout October in recognition of National Cybersecurity Awareness Month, State Comptroller … become more sophisticated and commonplace, the importance of training for the "people" part of a cyberdefense has grown …
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 … establishment and maintenance of payment information. When employees are employed by multiple agencies or when an agency … Employees may receive payment for expenses through direct …
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
… spot for New York City’s finances entering fiscal year (FY) 2023, amid uncertainty in the city's economic recovery … 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)
… deficit in the District’s general fund and school lunch fund as of June 30, 2008. Local Finance Law requires …
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)
… to February 1, 2013. Background The Village of Nichols is located in the Town of Nichols, Tioga County. The Village … expenditures of this magnitude other than to hope that it might get some revenue source, like Federal or State aid, if there was an emergency. …
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)
… the Park for the period January 1, 2011 through April 8, 2014. Background The Town of Lewiston is located in Niagara … Davis State Park. The Town’s budgeted appropriations for 2014 totaled approximately $17.4 million Key Findings The … of the Park for the period January 1 2011 through April 8 2014 …
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
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry … GFO Updates pertaining to the new General Ledger Journal Entry …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeOther Bulletin No. 32
… at a base annual salary equal to or greater than the Job Rate of the employee’s grade (based on the 04/01/2015 … is negotiated, employees with ten (10) or more years at Job Rate will continue to receive the amount of LLS as … review. NPAY756 – Longevity Lump Sum (LLS) Eligibility Listing This report is a preliminary listing of employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-32-april-2017-state-university-construction-fund-scf-civilXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… incurred by an employee in the vicinity of his or her “tax home,” and (iii) monitoring official station designations to … for Agencies to understand: The distinction between a tax home and an official station; The tax consequences of travel reimbursements, considering the employee’s tax home and official station; and The responsibility to: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationState Agencies Bulletin No. 1927
… Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advancesMedicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
… Purpose To determine whether Medicaid inappropriately paid for recipients’ Medicare Part C cost-sharing liabilities. The audit covered … networks of participating providers that they reimburse for services provided to enrollees. For dual-eligibles, … To determine whether Medicaid inappropriately paid for recipients Medicare Part C costsharing liabilities …
https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providersLincoln Fire District – Financial Activities (2012M-228)
… Secretary-Treasurer’s financial records, bank statements, and canceled checks two or three times throughout the year … annual financial reports with OSC for the 2009, 2010, and 2011 fiscal years. The Board was unable to provide us with an adopted investment policy and a code of ethics, which are required by law. As of August …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Department of Transportation Bulletin No. DOT-27
… To provide agency instructions for processing the 2015 Shift Lump Sum Payment. Affected Employees Employees in the … require them to change their normal working hours to a shift, any part of which falls between the hours of 6:00 p.m. … lump sum payment of $400. Employees eligible for the 2015 Shift Lump Sum Payment of $400 shall not receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-27-2015-shift-lump-sum-payment-winter-maintenance-seasonDepartment of Transportation Bulletin No. DOT-29
To provide agency instructions for processing the 2016 Shift Lump Sum Payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-29-2016-shift-lump-sum-payment-winter-maintenance-seasonDiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… DiNapoli announced today his office stopped $24.2 million in questionable or fraudulent personal income tax refunds payments so far in 2018. "Tax cheats are continuously looking for new ways to … P DiNapoli announced today his office stopped $242 million in questionable or fraudulent personal income tax refunds …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsAttica Central School District – Financial Management (2016M-127)
… The purpose of our audit was to review the District’s financial management practices and reserves for the period … need for maintaining certain reserve balances, the Board’s financial objectives for the reserves, optimal funding levels … Attica Central School District Financial Management 2016M127 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127