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State Agencies Bulletin No. 957
… Purpose To inform agencies of the changes to the following forms: TIAA-CREF Action Request (AC 1767) and Application For Refund of Employee TIAA-CREF Contributions (AC 1781). Background To … require employees to provide only the last four (4) digits of their Social Security number (SSN). Affected Employees …
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 processing for the … budget codes. The Comptroller uses the report to enter the payroll expenditure totals into the central … aspects of the payroll process. Where it is not feasible to adequately segregate duties, City officials should …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Divorce – Career Plan
… are divorced, it is especially important to review your beneficiary designations to ensure your benefits will be … according to your wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked … applies is if the terms of a DRO specify otherwise. Beneficiary designations may be revoked for the Ordinary …
https://www.osc.ny.gov/retirement/publications/1642/divorceOrdinary Death Benefit – New Career Plan
… Your beneficiary may be entitled to an ordinary death benefit if … contributions (if any) are also payable to your beneficiary. Eligibility An ordinary death benefit may be payable to your designated beneficiary if you have completed at least one year of …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitDivorce – Article 14 Benefits
… must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction on how your retirement … becomes final. An exception is if the terms of a DRO specify otherwise. Beneficiary designations may be …
https://www.osc.ny.gov/retirement/publications/1644/divorceDivorce – New Career Plan
… must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction on how your retirement … becomes final. An exception applies if the terms of a DRO specify otherwise. Beneficiary designations may be …
https://www.osc.ny.gov/retirement/publications/1515/divorcePavilion Central School District – Financial Management (2017M-62)
… Background The Pavilion Central School District is located in Genesee, Livingston and Wyoming Counties. The District is …
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)
… the Indian River Central School District (District) Board of Education (Board) and District officials adequately managed the District’s financial condition. Key Findings The Board and District … Additionally, the District’s reported surplus fund balance as of June 30, 2021 was 10 percent, exceeding the …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over information technology (IT) … written policies and procedures to ensure removal of all PPSI data from computers and other electronic equipment …
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
… beneficiary, but as part of the overall distribution from the retiree’s monthly retirement benefit while the … with a COLA. If the intent is to prohibit an ex-spouse from receiving a share of the COLA, the DRO must be drafted … (as a non-spouse) who is receiving a COLA distribution from the retiree’s monthly retirement benefit while the …
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)
… actions to maintain the City’s fiscal stability. As a result, the City has significant fiscal stress. We found: The …
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)
… and adopt comprehensive written policies and procedures to guide the payroll and leave accrual process. Properly …
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)
… 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The … governed by an elected Board of Trustees which comprises a Mayor and two Trustees. Budgeted appropriations for the …
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)
… was to evaluate the internal controls over purchasing for the period June 1, 2010, through January 14, 2013. … verify that the Village received State contract pricing for nine purchases and overpaid approximately $5,500 for four of these purchases. The Board did not ensure that …
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)
… 28, 2015. Background The Town of Saugerties is located in Ulster County and has a population of approximately 20,000. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117City 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-96Town of Friendship – Water Accountability (2013M-281)
… Purpose of Audit The purpose of our audit was to determine if Town officials are adequately monitoring water loss for the period January 1, 2012 to August 12, 2013. Background The Town of Friendship is … of Public Works Superintendent has taken adequate steps to identify and reduce the amount of water loss within the …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Scio Central School District – Capital Assets (2024M-45)
… and accurate capital asset records. As a result, of the 100 capital assets with a total recorded replacement cost … cost of approximately $38,000 could not be located. The missing assets included laptops, digital cameras, computer monitors and televisions. For all 100 capital assets, certain key information such as the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45