Search
Divorce – En-Con Police Officers Plan
… how your retirement benefits should be divided. However, it does not allow for a distribution of your pension until … retire, die or terminate membership. If you are divorced, it is especially important to review your beneficiary …
https://www.osc.ny.gov/retirement/publications/1822/divorceDivorce – New Career Plan
… The New York State Court of Appeals has determined that retirement benefits are … after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to … Value option (Tier 1), Cash Refund Contributions option (Tiers 1, 2 and 3) and Five and Ten Year Certain options. The …
https://www.osc.ny.gov/retirement/publications/1515/divorceDivorce – Non-Contributory Plan with Guaranteed Benefits
… how your retirement benefits should be divided. However, it does not allow for a distribution of your pension until … retire, die or terminate membership. If you are divorced, it is especially important to review your beneficiary …
https://www.osc.ny.gov/retirement/publications/1513/divorceDivorce – Basic Plan with Increased-Take-Home-Pay (ITHP)
… 1, 2, and 3) and Five and Ten Year Certain options. The Survivor Benefit beneficiary designations made by retirees …
https://www.osc.ny.gov/retirement/publications/1511/divorceTown of Western - Supervisor’s Records and Reports (2022M-184)
… bonding for a capital project. In addition, the highway fund owes the general fund $41,540, and bank reconciliation … the required annual update document (AUD) with New York State Office of the State Comptroller. As of August 11, 2022 the unfiled AUDs …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184New York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… playing field for vendors. By signing this legislation Gov. Hochul has taken a tremendous step to bring more … Contract Review Safeguards Public Funds Track state and local government spending at Open Book New York . Under State … open data initiative, search millions of state and local government financial records, track state contracts, …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewCost-of-Living Adjustment – Divorce and Your Benefits
… still living. A DRO will be reviewed to determine whether it permits, forbids, or requires the ex-spouse to receive a …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension benefit. They must also elect a pension payment option for the payment of their monthly benefit. Read about …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … and Community Supervision employees were selected for audit. The 23 employees’ travel costs totaled $1,663,939. …
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)
… complete report – pdf] Audit Objective Determine whether the West Webster Fire District (District) Board of Fire … (Board) effectively managed fund balance. Key Findings The Board did not effectively manage fund balance or ensure that the Treasurer provided adequate and accurate financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Holland Central School District – Claims Audit (2021M-210)
… adequately supported and properly audited before payment. In addition, the current claims auditor did not receive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210City of Little Falls – Financial Condition (2021M-54)
… report - pdf ] Audit Objective Determine whether the City of Little Falls (City) Common Council (Council) and … Treasurer over-reported fund balance from 2017 through 2019 by more than $200,000, and the Council did not receive … not adopted a fund balance policy, multiyear financial plan or capital plan. Key Recommendations Adopt structurally …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… supported and approved. Key Findings While the District’s payroll payments were paid at accurate rates, payroll … 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-53Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… correct prices were obtained when purchasing goods through New York State Office of General Services contracts. The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37City 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 … to the date of the disability award (without reductions for early retirement). This calculation would limit the …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementOnTECH Charter High School - Information Technology (2023M-71)
… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were … Monitor Internet usage for compliance with the School’s Acceptable Use Policy (AUP). As a result, there is an …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Indian River Central School District – Financial Condition Management (2022M-92)
… School District (District) Board of Education (Board) and District officials adequately managed the District’s financial condition. Key Findings The Board and District officials did not adequately manage the District’s financial condition and the current findings and recommendations are similar to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022m