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IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… from various sources including a variety of taxes, Federal grants, fees, fines, receipts for State-provided … to provide essential information that can be used for financial reporting and analytical purposes, and to enable State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewLakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… January 1, 2012 through October 31, 2013. Background The Lakeview Public Library is located in the Town of Hempstead … Lakeview Public Library Tuition Reimbursement and Procurement …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Work-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… elected or appointed NYSLRS members receive accurate service credit …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesVischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Company funds. Company officials did not approve any debit card transactions, and not all debit card transactions had supporting documentation. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mWalden Fire District – Disbursements (2014M-184)
… 1, 2013 through February 18, 2014. Background The Walden Fire District is a district corporation of the State, … residents, is governed by an elected five-member Board of Fire Commissioners. The general fund budget for 2013 totaled … Walden Fire District Disbursements 2014M184 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184State Comptroller DiNapoli Releases Audits
… made errors when tagging items. New York Power Authority: Real Property Portfolio (Follow-up) (2017-F-16) A prior audit … has not been consistent in how it reports disposals of real property. NYPA does not regularly review its real estate portfolio to identify properties it no longer needs, …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsWest Niles Fire Company – Financial Activities (2017M-205)
… Company is a not-for-profit organization, incorporated in 1977 and affiliated with the Three Town Fire District in Cayuga County. The Company, which has an elected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Divorce – 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 of … contact our Matrimonial Bureau , read our guide to Domestic Relations Orders and review our Divorce FAQs . …
https://www.osc.ny.gov/retirement/publications/1642/divorceDivorce – Article 14 Benefits
… has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a portion of … contact our Matrimonial Bureau or read our guide to Domestic Relations Orders and review our Divorce FAQs . …
https://www.osc.ny.gov/retirement/publications/1644/divorceDivorce – Police and Fire Plan
… designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An … on how your pension benefits may be affected by divorce, consult your attorney, contact our Matrimonial … read our guide to Domestic Relations Orders and review our Divorce FAQs . …
https://www.osc.ny.gov/retirement/publications/1512/divorceDivorce – En-Con Police Officers 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/1822/divorceDivorce – New Career Plan
… The New York State Court of Appeals has determined that retirement … to equitable distribution. “Equitable distribution” is the division of marital assets between spouses after the … has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a portion …
https://www.osc.ny.gov/retirement/publications/1515/divorceDivorce – Non-Contributory Plan with Guaranteed Benefits
… designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An … on how your pension benefits may be affected by divorce, consult your attorney, contact our Matrimonial … read our guide to Domestic Relations Orders and review our Divorce FAQs . …
https://www.osc.ny.gov/retirement/publications/1513/divorceDivorce – Basic Plan with Increased-Take-Home-Pay (ITHP)
… The New York State Court of Appeals has determined that retirement … to equitable distribution. “Equitable distribution” is the division of marital assets between spouses after the … has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a portion …
https://www.osc.ny.gov/retirement/publications/1511/divorceMarion Central School District – Tuition Reimbursements (2016M-11)
… Ontario, Palmyra, Sodus, Walworth and Williamson in Wayne County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 through … The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, Niagara, Lewiston and Cambria, in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… The District did not have written agreements with its banks to clearly prescribe the manner in which electronic or … and other security measures available from the District’s banks. Key Recommendations Consider limiting the online … and other security measures available from the banks are enabled. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationAfton Central School District – Fund Balance Management (2023M-18)
… $63,561 in unnecessary interest and other associated costs for the issuance of bond anticipation notes (BANs) to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18DiNapoli: Former Crystal Beach Fire Department Treasurer Sentenced in More Than $82,000 Theft
… fundraisers,” DiNapoli said. “I thank District Attorney R. Michael Tantillo and the Ontario County Sheriff’s Department … that justice was done.” Judge Frederick Reed sentenced Michael Mason, 44, of Canandaigua, to one to three years in …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-former-crystal-beach-fire-department-treasurer-sentenced-more-82000-theftTonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… approximately $1.1 million. Key Findings The Executive Secretary provided inaccurate and unsubstantiated information …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technology