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East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)

… Bloomfield and certain areas of the Town of Canandaigua in Ontario County. The Department is governed by a …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operations

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 …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194

State 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-emergencies

State Agencies Bulletin No. 957

… forms: TIAA-CREF Action Request (AC 1767) and Application For Refund of Employee TIAA-CREF Contributions (AC 1781). … Employees Employees who enroll or withdraw membership in TIAA-CREF Effective Date(s) Immediately OSC Actions OSC … refunds are processed. Questions Questions regarding this bulletin may be directed to the Payroll Deduction …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/957-revised-forms-nys-tiaa-cref-eligible-employees

Merrick Union Free School District – Financial Condition (2016M-240)

… The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240

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

… 31, 2014. Background The City of Ogdensburg is located in St. Lawrence County and has a population of 11,128. The …

https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207

Divorce – Career Plan

… Relations Order (DRO) if we are to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction … However, it does not allow for a distribution of your pension until you actually retire, die or terminate … may also be revoked. For more information on how your pension benefits may be affected by divorce, consult your …

https://www.osc.ny.gov/retirement/publications/1642/divorce

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 …

https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefit

Divorce – Article 14 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. 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/1644/divorce

Divorce – 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/divorce

Pavilion Central School District – Financial Management (2017M-62)

… Background The Pavilion Central School District is located in Genesee, Livingston and Wyoming Counties. The District is …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62

Indian 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-2022m

Town 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-256

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-retirement

City of Little Falls – Financial Condition (2021M-54)

… financial operations and took appropriate actions to maintain the City’s fiscal stability. Key Findings The Council and City officials did not adopt structurally balanced budgets, properly monitor the … assess the City’s current financial condition. Officials have not adopted a fund balance policy, multiyear financial …

https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54

Ripley Central School District – Payroll and Leave Accruals (2021M-53)

… were not properly reviewed or approved, as required. In addition, the payroll clerk (clerk) did not deduct a total …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53

Town of Saugerties – Information Technology (2015M-117)

… 28, 2015. Background The Town of Saugerties is located in Ulster County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117

City of Mount Vernon – Financial Reporting and Oversight (2020M-96)

… for the effective management of operations and, as a result, the City lost its credit rating. The City … did not have financial information available to develop a multiyear or capital plan. City officials did not establish … 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-96