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Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… receive a portion of their retirement benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a … eligibility and how a PLS is calculated on our Partial Lump Sum Payment page . A member with a DRO can choose a PLS …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementCicero 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 …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Putnam 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 …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeScio Central School District – Capital Assets (2024M-45)
… agreed with our recommendations and indicated they intend to initiate corrective action. … Determine whether Scio …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Selected Employee Travel Expenses
… State’s executive agencies spend between $100 million and $150 million each year on travel expenses. These expenses, … travel rules and regulations. Officials could not locate 66 vouchers totaling $9,326; therefore we could not audit …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1Village 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)
… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Town of Salina – Information Technology (2013M-256)
… over the unlocked room containing the server and any other rooms with network access. Establish a comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Holland Central School District – Claims Audit (2021M-210)
… complete report - pdf ] Audit Objective Determine whether the Holland Central School District (District) Board of Education (Board) ensured that claims were adequately … and properly audited before payment. Key Findings The Board did not ensure that claims were adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210IX.7.F M-Year Legislation – IX. Federal Grants
… Most federal grant award funding has a limited period of availability. Some grant’s period of funds … REV. 07/31/2015 … Most federal grant award funding has a limited period of availability …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationCity of Little Falls – Financial Condition (2021M-54)
… and officials had to rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Town of Saugerties – Information Technology (2015M-117)
… 28, 2015. Background The Town of Saugerties is located in Ulster County and has a population of approximately 20,000. The Town …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mRipley Central School District – Payroll and Leave Accruals (2021M-53)
… and adopt comprehensive written policies and procedures to guide the payroll and leave accrual process. Properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Village of Nelsonville – Financial Operations (2012M-242)
… 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Erie County Probation Department – Restitution Payments (S9-20-11)
… [ read complete report - pdf ] Audit Objective Determine whether the Erie … officials had $36,013 they could not provide support for the source of the funds that could potentially be used to … Establish adequate written policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… Comptroller. Officials disagreed with certain findings in our report. Appendix C includes OSC’s comments on their …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Town of Friendship – Water Accountability (2013M-281)
… 12, 2013. Background The Town of Friendship is located in Allegany County. The Town is governed by an elected Town …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Disability Retirement – Divorce and Your Benefits
… NYSLRS’ retirement plans provide for several different types of disability retirement … benefit is subject to equitable distribution is an issue for the Court. Many disability benefits administered by … average earnings. This means there is no “service” portion and “disability” portion of the retirement benefit. If the …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementOnTECH Charter High School - Information Technology (2023M-71)
… that were communicated confidentially to officials, the Board of Trustees (Board) and officials did not: Adequately manage user accounts and permissions. As a result, the six computers tested had unneeded user accounts and …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71