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Partial 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-retirement

Helping Hands School – Compliance With the Reimbursable Cost Manual

… Key Finding Based on a review of a sample of transactions for the year ended June 30, 2014, we determined Helping Hands … on its CFR that did not comply with SED’s requirements for reimbursement. Key Recommendations To SED: Review the … on Helping Hands’ CFR and to Helping Hands’ tuition reimbursement rates, as appropriate. To Helping Hands: Ensure …

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

State 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-emergencies

Selected Employee Travel Expenses

… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and … travel expenses for the highest-cost travelers in the State, as well as other outliers. As a result, 23 Department … reviewed for the 23 selected employees) adhered to State travel rules and regulations. Officials could not …

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

Scio Central School District – Capital Assets (2024M-45)

… annually, the last physical inventory was conducted in 2017. The Superintendent of Schools (Superintendent) and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45

Ripley 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-53

Erie County Probation Department – Restitution Payments (S9-20-11)

… to enforce and monitor restitution obligations. 10 of the 30 restitution orders we reviewed had uncollected … had $36,013 they could not provide support for the source of the funds that could potentially be used to pay … paying victims with unsatisfied restitution a maximum of $100 payment each year their probationer’s case was …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11

Village 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-242

Village 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-37

Chestertown Volunteer Fire Company – Financial Operations (2017M-1)

… Purpose of Audit The purpose of our audit was to assess the adequacy of the Treasurer’s records and reports and evaluate the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017m

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

… adequately supported and properly audited before payment. In addition, the current claims auditor did not receive …

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

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

… from September 30, 2015). OSC strongly recommends that state agencies make every effort to disburse and/or adjust …

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

City of Mount Vernon – Financial Reporting and Oversight (2020M-96)

… Comptroller. Officials disagreed with certain findings in our report. Appendix C includes OSC’s comments on their …

https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96

Town of Friendship – Water Accountability (2013M-281)

… 12, 2013. Background The Town of Friendship is located in Allegany County. The Town is governed by an elected Town …

https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281

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

Town 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

Disability Retirement – Divorce and Your Benefits

… NYSLRS’ retirement plans provide for several different types of disability retirement … benefit is subject to equitable distribution is an issue for the Court. Many disability benefits administered by … to the date of the disability award (without reductions for early retirement). This calculation would limit the …

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

Pavilion 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-62