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Death Benefits – Divorce and Your Benefits
… as beneficiary of certain benefits is revoked following a divorce, annulment, or judicial separation, once NYSLRS … is revoked regardless of when the final decree of divorce, annulment or judicial separation was signed, unless … the member must re-designate them after the date of the divorce, annulment, or judicial separation, or include the …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsComptroller DiNapoli Releases School Audits
… changed. In addition, cashiers can make adjustments to the sales reports that are not approved by the cafeteria manager. … and use of reserve funds. One reserve, the unemployment insurance reserve, was not supported by a plan or other …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1992
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsSagaponack Common School District - Fund Balance Management (2018M-53)
… are necessary and reasonable, and use excess amounts in a manner that benefits residents. The results of our audit … with District officials and their comments, which appear in Appendix A, have been considered in preparing this report. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Town of Queensbury – Justice Court (S9-14-2)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December … Town of Queensbury Justice Court S9142 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2DiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… led by Asian, Hispanic and Black seniors calling the city home, along with more seniors born outside the U.S. With a … and languages is needed.” In 2023, New York City was home to 1.43 million people 65 and older, up 53% since 2000, … centers, naturally occurring retirement communities and home-delivered meals. From CFY 2020 to CFY 2024, federal …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsVillage of Rhinebeck – Water Fees (2013M-311)
… Purpose of Audit The purpose of our audit was to examine internal controls over water fees for the period June 1, 2012 through June 14, 2013. … Village of Rhinebeck Water Fees 2013M311 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… of Audit The purpose of our audit was to review the Land Bank’s monitoring of the Subcontractor’s performance for the … 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in … or redevelopment plans in the City of Rochester. The Land Bank, which is governed by a seven-member Board of Directors, …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceAndover Central School District - Financial Management (2018M-145)
… Determine whether the Board adopted realistic budgets and took appropriate action to address the reasonableness of … officials improperly restricted nearly $1.2 million in a debt reserve in the debt service fund from 2014-15 … fund reserve balances to reasonable levels in accordance with applicable statutes. District officials disagreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… 1, 2013 through July 31, 2014. Background The District is a district corporation of the State, distinct and separate … policy as required by GML. The District has been using a credit union for the deposit and temporary investment of … District funds, which is not authorized by GML. The Board Chair had a prohibited interest in a contract between the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Cost-Saving Ideas: Evaluating Solid Waste Collection Options
… New York State Department of Environmental Conservation (NYSDEC) provides information about transfer stations across the state. The NYSDEC also has general information about solid waste …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsMastic Beach Fire District – Cash Disbursements (2017M-38)
Mastic Beach Fire District Cash Disbursements 2017M38
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38State Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… use of one-time federal relief and most concerningly, in 2025, with deficit financing. The idea that it will be years … of raising fares in 2023 and 2025, and $150 million in annual savings generated from its transformation plan. The MTA must regularly report on the progress of these initiatives, the receipt of …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planVillage of West Hampton Dunes – Financial Operations (2013M-390)
… in Suffolk County and has a population of approximately 55. The Village is governed by a Village Board, with the …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Afton Central School District – Fund Balance Management (2023M-18)
audit school district fund balance management afton
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls … over circulation desk cash receipts for the period of January 1, 2013 through October 31, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Central Valley Central School District – IT Asset Management (S9-22-7)
… percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a combined estimated cost of $430 based on recent purchases could not be located. One Chromebook costing $215 could not be located and was not on inventory records. Two laptops, one costing $510 and one …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Dual Employment
… just and timely resolution of all matters before the courts. UCS is comprised of several program components, including Supreme and County courts, Family Courts, Surrogate's Court, and City and District courts. UCS …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentJericho Union Free School District – Financial Management (2016M-328)
… Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau County. The District operates five …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328XII.5.D Selecting the Appropriate Location – XII. Expenditures
… on the default location. Instead, they must review and pick an appropriate Location for each transaction, as the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-location