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Cayuga County Community College – Information Technology (2013M-291)
… compare results to the College’s software inventory list. Account for all software licenses by purchase orders, license …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… report to the governing body, or prepare monthly bank reconciliations. Key Recommendations Seek reimbursement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Ordinary Death Benefit – New Career Plan
… of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitDivorce – Article 14 Benefits
… The New York State Court of Appeals has determined that retirement benefits are … designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An … on how your pension benefits can be affected by divorce, consult your attorney, contact our Matrimonial …
https://www.osc.ny.gov/retirement/publications/1644/divorceDivorce – New Career Plan
… The New York State Court of Appeals has determined that retirement … to equitable distribution. “Equitable distribution” is the division of marital assets between spouses after the … has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a portion …
https://www.osc.ny.gov/retirement/publications/1515/divorceCity 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
… has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a portion of … contact our Matrimonial Bureau , read our guide to Domestic Relations Orders and review our Divorce FAQs . …
https://www.osc.ny.gov/retirement/publications/1642/divorceDivorce – Non-Contributory Plan with Guaranteed Benefits
… designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An … on how your pension benefits may be affected by divorce, consult your attorney, contact our Matrimonial … read our guide to Domestic Relations Orders and review our Divorce FAQs . …
https://www.osc.ny.gov/retirement/publications/1513/divorceDivorce – Forest Rangers Plan
… 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 benefits should be divided. However, it … options may also be revoked. For more information on how your pension benefits may be affected by divorce, consult …
https://www.osc.ny.gov/retirement/publications/1864/divorceCity of New Rochelle - Elevator Inspections (2018M-62)
… ensured that elevators were inspected as required by the New York State Uniform Fire Prevention and Building Code … are inspected and certificates are on display or available for inspection. City officials disagreed with certain aspects … our comments on issues raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… January 1, 2015 through April 12, 2017. Background The East Bloomfield-Holcomb Fire Department provides fire protection services for the East Bloomfield Fire District, which covers the Town of East Bloomfield and certain areas of the Town of Canandaigua … East BloomfieldHolcomb Fire Department Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsCUNY Bulletin No. CU-421
… Purpose To inform agencies of the expiration of the HIRE Act employer … of the Office of the State Comptroller’s (OSC) approach to update affected employee records. Affected Employees … To inform agencies of the expiration of the HIRE Act employer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actVested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… provisions of the retirement plan that you were covered by in your last public employment determine the vested benefit. …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefitVested Retirement Benefit – Police and Fire Plan
… you are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. Tiers 2, 3 and 5 Full vested benefit at age 62. Early retirement with a … first of the month following your 55th birthday. Tier 6 Full vested benefit at age 63. Your Vested Benefit The …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Background The Norwich City School District is located in Chenango County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsDiscovery Charter School – Network and Financial Software Access Controls (2022M-156)
… complete report – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network … discovery charter school network financial software access …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsJamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… Board of Education (Board) appointed a new claims auditor in July 2022 to correct this internal control deficiency. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149DiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… at 2%, the same as last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, … at 2 the same as last year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearCentral Square Central School District – Fund Balance (2022M-196)
… nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Woodbourne Fire District – Board Oversight (2023M-98)
… their ability to make informed financial decisions and levied taxes that were more than necessary to fund … (Treasurer) maintained basic accounting records and reports or provided regular financial reports to the … December 31, 2022 fund balance was enough to fund nearly two and a half years of expenditures. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98