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East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Department’s financial operations to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsC.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… internal controls of the Company’s financial operations for the period October 1, 2009, to January 2, 2013. … reconciliations. Key Recommendations Seek reimbursement for the misappropriated funds. Develop internal controls over … the internal controls of the Companys financial operations for the period October 1 2009 to January 2 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194State Agencies Bulletin No. 862
… Purpose To inform agencies of the Bureau of State Payroll Services telephone hotline and to provide … staff with assistance for urgent questions and issues on payroll close days. Agency payroll staff must only use …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/862-new-telephone-hotline-earnings-payroll-related-emergenciesState Agencies Bulletin No. 957
… Employees Employees who enroll or withdraw membership in TIAA-CREF Effective Date(s) Immediately OSC Actions OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/957-revised-forms-nys-tiaa-cref-eligible-employeesMerrick Union Free School District – Financial Condition (2016M-240)
… The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240City of Ogdensburg - Payroll Processing – (2014M-207)
… Purpose of Audit The purpose of our audit was to review internal controls over payroll … 1, 2013 through March 31, 2014. Background The City of Ogdensburg is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Divorce – Career Plan
… the division of marital assets between spouses after the marriage has ended. This division must be stated in the form …
https://www.osc.ny.gov/retirement/publications/1642/divorceOrdinary Death Benefit – New Career Plan
… accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitDivorce – Article 14 Benefits
… designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An … on how your pension benefits can be affected by divorce, consult your attorney, contact our Matrimonial … our guide to Domestic Relations Orders and review our Divorce FAQs . … Article 14 information for PFRS Tier 3 …
https://www.osc.ny.gov/retirement/publications/1644/divorceDivorce – New Career Plan
… designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An … on how your pension benefits may be affected by divorce, consult your attorney, contact our Matrimonial … read our guide to Domestic Relations Orders and review our Divorce FAQs . …
https://www.osc.ny.gov/retirement/publications/1515/divorcePavilion Central School District – Financial Management (2017M-62)
… to review the District’s financial management practices for the period July 1, 2013 through February 21, 2017. … with approximately 740 students. Budgeted appropriations for 2016-17 totaled approximately $18 million. Key Findings … or other identified analysis and use surplus funds as a financing source for funding one-time expenditures, funding …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Indian River Central School District – Financial Condition Management (2022M-92)
… School District (District) Board of Education (Board) and District officials adequately managed the District’s financial condition. Key Findings The Board and District officials did not adequately manage the District’s financial condition and the current findings and recommendations are similar to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mTown of Salina – Information Technology (2013M-256)
… March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population of 33,710. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Cost-of-Living Adjustment – Divorce and Your Benefits
… with a share of the COLA, unless otherwise indicated. For example, NYSLRS will interpret DRO that define the … unless the DRO specifically directs NYSLRS to provide COLA increases. Retirement and Social Security Law Section 78-A …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… retirement, in exchange for a permanently reduced monthly pension benefit. They must also elect a pension payment option for the payment of their monthly …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementCity 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-54Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… whether Ripley Central School District (District) payroll payments and leave time accruals were accurate, … supported and approved. Key Findings While the District’s payroll payments were paid at accurate rates, payroll payments were not always properly supported and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Village of Nelsonville – Financial Operations (2012M-242)
… $531,000 funded primarily with real property taxes and State aid. Key Findings The Board needs to improve its …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… were obtained when purchasing goods through New York State Office of General Services contracts. The Board did not verify that the Village received State contract pricing for nine purchases and overpaid … any overpayments the Village made to State contract vendors. Ensure that Village officials comply with the …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Town of Saugerties – Information Technology (2015M-117)
… computer use policy. The Board has not developed computer security and disaster recovery plans, and has not established … Adopt IT policies and procedures related to computer security, disaster recovery and breach notification and …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117