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Divorce – En-Con Police Officers Plan
… determined that retirement benefits are marital property and subject to equitable distribution. “Equitable … 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 …
https://www.osc.ny.gov/retirement/publications/1822/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/divorceDivorce – Non-Contributory Plan with Guaranteed 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 …
https://www.osc.ny.gov/retirement/publications/1513/divorceDivorce – Basic Plan with Increased-Take-Home-Pay (ITHP)
… The New York State Court of Appeals has determined that retirement benefits are marital property and subject to …
https://www.osc.ny.gov/retirement/publications/1511/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 The Board and District officials prepared budgets for the 2013-14 through the 2015-16 fiscal years that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Merrick 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-240Onteora Central School District – Information Technology (2015M-92)
… County Towns of Hurley, Marbletown, Olive, Shandaken and Woodstock and part of the Greene County Town of Lexington. The … computer security plan, a disaster recovery plan, policies and procedures for the disposal of computer equipment or a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… application user accounts nor did they periodically review all network user accounts and permissions to determine if they needed to be disabled. As a result, we identified the following unneeded network user accounts: 181 for students no longer in the District.These students left the District between June …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationTown of Western - Supervisor’s Records and Reports (2022M-184)
… and did not file required annual financial reports. As a result, the Town Board’s (Board’s) ability to monitor the … Provide adequate oversight of the accountant’s work. As a result, the Town does not have accurate financial records … has been unable to obtain bonding for a capital project. In addition, the highway fund owes the general fund $41,540, …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184New York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… contract review is an essential and important deterrent to waste, fraud and abuse in the state’s procurement process. … significant fiscal and integrity issues and helps to ensure a level playing field for vendors. By signing this legislation Gov. Hochul has taken a tremendous step to bring more transparency and more accountability to state …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewVillage of East Hampton – Information Technology (2015M-187)
… 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a population of approximately 1,400. The Village is governed … and real property tax software. The Board has not adopted a comprehensive disaster recovery plan. The Treasurer has …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Cost-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-retirementCicero Fire District – Financial Condition (2023M-132)
… monitor and rebuild the District’s fund balance, there is a risk that the District may not have sufficient financial … Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as … years. Develop long-term financial and capital plans or a fund balance policy. Obtain an independent audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s cities will be capped at 2%, the same as last … Note: Allowable levy growth is expressed as a percentage. List of allowable tax levy growth factors for all local governments Property Tax Cap: Inflation and …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearPutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… Determine whether Putnam Northern Westchester County Board of Cooperative Educational Services (BOCES) officials ensured … and accurately calculated. Key Findings The Board of Education (Board) did not always ensure non-instructional … or almost 11 percent. BOCES officials: Paid a total of $66,295 to 13 employees for work on Saturdays that …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeScio 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-45Selected Employee Travel Expenses
… each year on travel expenses. These expenses, which are discretionary and under the control of agency management, …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1Village of Sidney – Financial Activities (2023M-14)
… did not properly monitor selected financial activities. As a result, total general fund balance for fiscal year-end … were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three … funds have negative fund balances that may require a transfer from the general fund to pay remaining …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14West Webster Fire District – Financial Management (2023M-23)
… provided adequate and accurate financial reports. As a result, the Board was not transparent with taxpayers and … fund balance was used. The District did not have a written multiyear financial plan and comprehensive capital … Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23