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Greenlawn Water District – Accounting Records (2015M-231)
… to examine the District’s accounting records and reports for the period January 1, 2014 through February 28, 2015. … elected three-member Board of Commissioners. Expenditures for 2014 totaled approximately $5.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Chatham Central School District – Financial Condition (2015M-161)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District includes the Town and Village of Chatham and the Towns of Ghent, Canaan, Austerlitz, Kinderhook and New Lebanon, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… 1, 2015 through March 31, 2016. Background The Vischer Ferry Volunteer Fire Company provides fire protection services for the Vischer Ferry Fire District in Saratoga County. The Company is … Vischer Ferry Volunteer Fire Company Cash Disbursements 2016M245 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mWork-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… Integrity Bureau . Appropriate Time Answering constituent phone calls Attending municipality-sponsored events …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesDiNapoli: New York Can Do More to Enhance Strategies to Lower Suicide Rate
… across New York aren’t getting the timely data they need to help them prevent suicides, according to an audit released today by State Comptroller Thomas P. … in oversight and data-sharing have left the state unable to measure whether these efforts are reducing suicide deaths, …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-york-can-do-more-enhance-strategies-lower-suicide-rateDiNapoli: NYC Department for the Aging Faces Challenges Meeting Growing Home Care Needs
… and remaining engaged in their communities, but is experiencing rising demand for these services. The … Thomas P. DiNapoli. “New York City’s older population is growing, and demand for home care and case management is … age 65 and older with disabilities increased by 17% and 26.2%, respectively. Due to recent federal funding …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-department-aging-faces-challenges-meeting-growing-home-care-needsDivorce – Article 14 Benefits
… subject to equitable distribution. Equitable distribution is the division of marital assets between spouses after the … die or terminate membership. If you are divorced, it is especially important to review your beneficiary … or judicial separation becomes final. An exception is if the terms of a DRO specify otherwise. Beneficiary …
https://www.osc.ny.gov/retirement/publications/1644/divorceDivorce – New Career Plan
… after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to … benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An …
https://www.osc.ny.gov/retirement/publications/1515/divorceDivorce – Career Plan
… to equitable distribution. “Equitable distribution” is the division of marital assets between spouses after the … die or terminate membership. If you are divorced, it is especially important to review your beneficiary … or judicial separation becomes final. An exception applies is if the terms of a DRO specify otherwise. Beneficiary …
https://www.osc.ny.gov/retirement/publications/1642/divorceDivorce – Non-Contributory Plan with Guaranteed Benefits
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An …
https://www.osc.ny.gov/retirement/publications/1513/divorceDivorce – Forest Rangers Plan
… certain alternative options may also be revoked. For more information on how your pension benefits may be affected by … Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by …
https://www.osc.ny.gov/retirement/publications/1864/divorceDivorce – Police and Fire Plan
… determined that retirement benefits are marital property and subject to equitable distribution. “Equitable … (Tier 1), Cash Refund Contributions option (Tier 1, 2 and 3) and Five and Ten Year Certain options. The Survivor Benefit … Police and Fire Plan information for PFRS Tier 1 2 3 Article 11 5 …
https://www.osc.ny.gov/retirement/publications/1512/divorceDivorce – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An …
https://www.osc.ny.gov/retirement/publications/1511/divorceDivorce – En-Con Police Officers Plan
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value …
https://www.osc.ny.gov/retirement/publications/1822/divorceXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… are employed by multiple agencies or when an agency is reimbursing the expenses of an employee from a different … employee information and chart of account information is used on the expense report. To ensure travel and expense … ensure that employees are aware of the following: It is the employee’s responsibility to ensure that the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentDiNapoli: Former Crystal Beach Fire Department Treasurer Sentenced in More Than $82,000 Theft
… The former Crystal Beach Volunteer Fire Department treasurer was sentenced today … The former Crystal Beach Volunteer Fire Department treasurer was sentenced today …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-former-crystal-beach-fire-department-treasurer-sentenced-more-82000-theftFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
… the Office of the State Comptroller in bringing about this arrest. The highest standards must apply in public service …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeDiNapoli: School District Tax Levy Cap Below 2 Percent
… Property tax levy growth for school districts will be capped at 1.81 … to control expenses.” The 1.81 percent cap affects the tax cap calculations for 676 school districts as well as 10 … cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, which first applied to local governments and school …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentAfton Central School District – Fund Balance Management (2023M-18)
… whether the Afton Central School District (District) Board of Education (Board) and officials effectively managed fund … from fiscal years 2019-20 through 2021-22 by an average of $1.1 million or 7 percent. Surplus fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by approximately $2.9 million …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18West Niles Fire Company – Financial Activities (2017M-205)
… to ensure financial activity was properly recorded and reported and money was safeguarded for the period January 1, 2016 … and procedures for cash receipts, cash disbursements and fundraising events or adopt a code of ethics as required by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205