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Ordinary Death Benefit – Police and Fire Plan
… Workers’ Compensation or other employer-funded benefits, for up to two years (which may be extended for an additional two years) following the last date you were … or Within 12 months of the last date you were receiving salary, on an authorized medical leave of absence, or …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitDivorce – Regional State Park Police Plan
… retirement benefits are marital property and are subject to equitable distribution. "Equitable distribution" is the … 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 …
https://www.osc.ny.gov/retirement/publications/1867/divorceDivorce – New Career Plan
… The New York State Court of Appeals has determined that … to equitable distribution. “Equitable distribution” is the division of marital assets between spouses after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to …
https://www.osc.ny.gov/retirement/publications/1515/divorceDivorce – Non-Contributory Plan with Guaranteed Benefits
… The New York State Court of Appeals has determined that … to equitable distribution. “Equitable distribution” is the division of marital assets between spouses after the marriage has ended. The division must be stated in the form of a Domestic Relations Order (DRO) if we are to …
https://www.osc.ny.gov/retirement/publications/1513/divorceCicero Fire District – Financial Condition (2023M-132)
… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Village of Sidney – Financial Activities (2023M-14)
… were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three …
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 … needed to fund operations. We found: As of December 31, 2021, recalculated unrestricted fund balance was $1.8 … by nearly $1.2 million (11 percent) for 2019 through 2021 and none of the $150,400 of appropriated fund balance …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Indian River Central School District – Financial Condition Management (2022M-92)
… report. While the Board and officials made some progress in implementing the prior audit recommendations, they must …
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-256DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… with fiscal years starting July 1, 2024, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. …
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)
… employee overtime was properly monitored, approved and accurately calculated. Key Findings The Board of … BOCES officials: Paid a total of $66,295 to 13 employees for work on Saturdays that included $22,091 additional pay for working overtime on a Saturday. However, the BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeEastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… a comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Key Recommendations Develop written procedures …
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 the transparency of Town financial operations is diminished. The Supervisor did not: Provide adequate …
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)
… Purpose of Audit The purpose of our audit was to determine if … and provided excessive access right to the financial and real property tax software. The Board has not adopted a …
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
… payments as intent to provide the ex-spouse with a COLA. If the intent is to prohibit an ex-spouse from receiving a … the COLA, the DRO must be drafted to reflect that intent . If a DRO awards an ex-spouse a flat dollar amount, a COLA … Retirement and Social Security Law Section 78-A (g) does not permit a non-spouse option beneficiary to receive a …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementHelping Hands School – Compliance With the Reimbursable Cost Manual
… June 30, 2014, we determined Helping Hands reported $26 in non-personal service costs on its CFR that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualState Agencies Bulletin No. 862
… such as prevention of a salary overpayment for a paycheck in the process of being confirmed, reconciliation of NYSTEP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/862-new-telephone-hotline-earnings-payroll-related-emergenciesSelected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1