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C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)

… funds during the period October 2009 to December 2012. In addition, during this period, the President made …

City of Ogdensburg - Payroll Processing – (2014M-207)

… performed all significant phases of the payroll process. No one reviews the completed payrolls. The payroll clerk …

Divorce – Career Plan

… Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash Refund Contributions option (Tiers 1, 2, and 3) … Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Article 11 Sections 375h and 375i Divorce and …

Ordinary Death Benefit – New Career Plan

… death benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently … that period. Filing Your family or employer should notify us of your death as soon as possible so we can send the …

Divorce – Article 14 Benefits

… 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 …

Ordinary Death Benefit – Police and Fire Plan

… death benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently … that period. Filing Your family or employer should notify us of your death as soon as possible so we can send the …

Divorce – Regional State Park Police Plan

Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits

Divorce – New 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 … to your ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, it does not allow for a distribution of your pension until you …

Divorce – Non-Contributory Plan with Guaranteed Benefits

… Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash Refund Contributions option (Tiers 1, 2 and 3) … Benefits information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Section 375e Divorce and your benefits …

Cicero Fire District – Financial Condition (2023M-132)

… financial condition and fund balance. If the Board does not adequately control expenditures and monitor and rebuild the District’s fund balance, there is a risk that the District may not have sufficient financial … years.  Develop long-term financial and capital plans or a fund balance policy. Obtain an independent audit of the …

Village 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 …

West Webster Fire District – Financial Management (2023M-23)

… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …

Indian River Central School District – Financial Condition Management (2022M-92)

Determine whether the Indian River Central School District District Board of Education Board and District officials adequately managed the Districts financial condition

Town of Salina – Information Technology (2013M-256)

… over the unlocked room containing the server and any other rooms with network access. Establish a comprehensive …

Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)

… overtime calculation errors totaling $408 and paid $393 in overtime that was not approved.  Key Recommendations  …

Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning

… following unneeded network user accounts: 181 for students no longer in the District.These students left the District …

Town of Western - Supervisor’s Records and Reports (2022M-184)

… resolved. File the required annual update document (AUD) with New York State Office of the State Comptroller. As of … Board and file AUDs, as required. Town officials agreed with our recommendations and indicated they plan to initiate …

New York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority

… was sponsored by State Sen. Elijah Reichlin-Melnick and Assemblyman Kenneth Zebrowski. “My office’s independent … contract review is an essential and important deterrent to waste, fraud and abuse in the state’s procurement process. … and Assemblyman Zebrowski for their leadership on restoring oversight and transparency of state spending. I …

Village 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 …

Cost-of-Living Adjustment – Divorce and Your Benefits