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Loans – Divorce and Your Benefits
… reductions. Unless the DRO provides the ex-spouse with a share of the pension calculated without reference to any outstanding loans, the ex-spouse’s share will also be reduced. NYSLRS cannot apply a … be able to provide an ex-spouse with their full equitable share of the pension if the reduction for a member’s …
https://www.osc.ny.gov/retirement/members/divorce/loansCanton Central School District - Claims Audit Process (2018M-186)
… audited and approved prior to payment. Key Findings The claims auditor did not review the detailed, supporting documentation for all 17 health insurance claims paid during the audit period totaling over $8.1 million. Although the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Qualified Personal Service Contracts (QPSC) Listing
… Order No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services. Executive Order No. 6 requires that … reasonably anticipate it will incur costs for the personal service component of $1 million or more over any twelve-month … regarding all the Department's contracts that meet the criteria described above for the 2026-27 State Fiscal Year: …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingTown of Yates - Town Supervisor's Records and Reports (2018M-154)
… complete report - pdf] Audit Objective Determine whether the Town Supervisor (Supervisor) maintained adequate financial records and reports. Key Findings The Town’s financial records and reports were not adequate: The bookkeeper maintained two cash ledgers. Bank …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Submitting a DRO – Divorce and Your Benefits
… prepared using the NYSLRS template or by an attorney, must be signed by a Supreme Court judge and entered as an official … Street Mail Drop 7-9 Albany, NY 12244-0001 DROs can also be emailed to [email protected] or faxed to 518-473-0718. After … will explain the reasons for rejection. A proposed DRO may be mailed, emailed or faxed to NYSLRS for initial comment and …
https://www.osc.ny.gov/retirement/members/divorce/submitting-droWest Nyack Fire District – Claims Processing (2014M-259)
… corporation of the State and provides fire protection services to portions of the Town of Clarkstown. The District … personal cell phones were made without the required cell phone bills. Key Recommendations Audit all claims and ensure … procedures. Require supporting documentation for cell phone reimbursements. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Tompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… Purpose of Audit The purpose of our audit was to evaluate the … five-year agriculture environmental management program strategic plan and mission statement for the period January … County Soil and Water Conservation District provides services and fund projects related to the conservation of …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalAsset Forfeiture Escrow Fund
… of each fiscal year, to render a detailed report of the operation and condition of the asset forfeiture escrow fund …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundExamples – Article 14 Benefits
… member can apply for a vested retirement benefit at the early retirement age of 42 (the age he or she would have had … This member could begin receiving a vested benefit at the early retirement age of 60 (the age when he or she would have … could instead choose to begin receiving the benefit as early as age 55 with a reduction of 16.65 percent (3.33 …
https://www.osc.ny.gov/retirement/publications/1644/examplesCarthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… Purpose of Audit The purpose of our audit was to review internal controls over the Facility’s financial operations for the period June 1, 2013 through August 31, 2014. Background …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… of extra-classroom activity (ECA) funds. Key Findings The Board of Education (Board) and District officials did not provide proper oversight of the ECA funds. When complete records are not maintained, it increases the risk of errors and/or theft without detection . It also …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsPutnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… Purpose of Audit The purpose of our audit was to examine the controls over IT and the claims auditing process for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationSullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)
… Purpose of Audit The purpose of our audit was to examine the central business office’s (CBO) internal controls over the cash disbursements and payroll processes for the period …
https://www.osc.ny.gov/local-government/audits/boces/2016/02/26/sullivan-county-board-cooperative-educational-services-central-business-officeOffice for People With Developmental Disabilities Fuel Card
… on State-issued WEX Bank fuel credit cards (WEX card) by Metro New York Developmental Disabilities State Operations Office (Metro) employees of the Office for People With Developmental … were for legitimate business purposes. Background Certain Metro staff are responsible for driving fleet vehicles to …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardCamden Central School District - Claims Audit Process (2019M-124)
… 91 claims totaling $1.3 million (7 percent) paid during the audit period and found they were generally supported by … However, 45 claims totaling $471,138 were paid before the claims auditor’s approval and the claims auditor did not audit 10 scholarship payments …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124McLean Fire District - Financial Operations (2017M-296)
… [read complete report - pdf] Audit Objective Determine if the Board provided adequate oversight of the District’s financial operations. Key Findings The Board did not ensure annual financial reports were filed. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Accounts Payable Advisory No. 55
… Subject: Invoice Received Date Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.F – Invoice Received Date Guidance: Effective July 12, 2018, the Invoice Received Date is required for all payments to vendors classified as … Invoice Received Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateForks Fire District #3 - Financial Planning (2018M-20)
… [read complete report - pdf] Audit Objective Determine if the Board properly manages fund balance. Key Findings The Board did not adopt financial plans for the maintenance of a reasonable level of fund balance, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Purpose of Audit The objective of our audit was to assess BOCES’ multiyear … including reserve funds, and software management for the period July 1, 2014 through July 5, 2016. Background The Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesOrange County – Motor Vehicle Oversight (2015M-314)
… Purpose of Audit The purpose of our audit was to examine the County’s controls over motor vehicles for the period January 1, 2014 through July 29, 2015. Background …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314