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Partial 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-retirementLyndonville Central School District – Procurement and Claims Audit (2022M-144)
… and/or the District’s purchasing policy and procedures for 65 percent of the purchases we reviewed totaling … included sales tax or late fees. The Board did not ask for and was not provided with monthly warrants (a list of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mGoshen Central School District – Financial Condition (2017M-46)
Goshen Central School District Financial Condition 2017M46
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46East Aurora Union Free School District - Procurement (2023M-125)
… services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not always … the procurement policy or ensure that employees followed New York State General Municipal Law (GML) when procuring goods …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… monthly reports to officials for eight of the 13 months in our audit period or prepare bank reconciliations to … established and 48 deposits totaling $16,655 were not made in a timely manner. Two hundred forty-eight disbursements … issue duplicate receipts and deposit collections in a timely manner. Make payments only after a proper audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesNorth Tonawanda City School District – Information Technology (2023M-102)
… separates from the District. District officials agreed with our recommendations and indicated that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… during the first quarter of the state fiscal year gave way to declines in the second quarter,” DiNapoli said. “Our … ensuring the strength of the fund for generations to come.” The Fund's value reflects retirement and death … by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. … New York State …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterAddison Central School District – Financial Condition (2016M-30)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Appropriated fund balance of approximately $570,000 was not needed to finance operations. Four of the District’s … federal regulations. The Board and District officials have not developed a formal, written multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Management of Energy Consumption
… of Interest Office of Mental Health: Compliance With Executive Order 111 Purchase of Renewable Energy … Energy Research and Development Authority: Compliance With Executive Order 111 Requirements to Purchase Power From …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionSelected Aspects of Discretionary Spending
… accomplish its mission, the Authority incurs direct costs for specific program purposes, and it incurs indirect or … and formal approvals that are necessary to be accountable for such costs. Key Finding The Authority does not have …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 308
… 1, 2002 OSC Actions Position Pool IDs: The account code for the position pool IDs will automatically be charged to … process. Agencies that want to make line number changes for the position should not enter these transactions until …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court's … January 1, 2012 through June 19, 2014. Background The Town of Cameron is located in Steuben County and has a population …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mVillage of Sidney – Financial Activities (2023M-14)
… $293,000. Delinquent taxes totaling $575,182 date back to fiscal year 2011-12 and officials cannot identify which … balances that may require a transfer from the general fund to pay remaining liabilities. About $700,000 of the Village’s $1 million fund balance may be needed to satisfy the liabilities. Key Recommendations Analyze the …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… other day-to-day financial duties, including recording cash receipts and disbursements into the accounting records, …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46West Webster Fire District – Financial Management (2023M-23)
… was unreasonable and sufficient to cover 50 percent of the 2022 appropriations. The Board did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… a written agreement with a detailed list and explanation of services and responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… report – pdf] Audit Objective Determine whether the Town of Venice (Town) Town Supervisor (Supervisor) maintained … ability to monitor financial operations were diminished . Of the 39 cash receipts totaling $6 . 1 million and 81 cash … Board approved. In addition, bank reconciliations for 15 of the 36 months reviewed were not performed, the Town’s 2020 …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau County. The District is governed by an elected … the Office of the State Comptroller. Key Recommendations In accordance with General Municipal Law, adopt a code of …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40XIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… Governor’s Office of Employee Relations (GOER) through a single pay voucher in the Accounts Payable module of the SFS. Refer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overview