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Service Credit – Divorce and Your Benefits
… retirement incentive, may also affect the ex-spouse’s share, depending on when it was earned. The most commonly … Service credit is a factor in both the numerator and the denominator: 50% x the years of service earned during the marriage the member’s total service credit Purchased …
https://www.osc.ny.gov/retirement/members/divorce/service-creditConesus No. 1 Fire District – Internal Controls (2014M-46)
… Background The Conesus No. 1 Fire District is located in Livingston County and is governed by the Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46CUNY Bulletin No. CU-583
… Teamsters, Local 237 in Bargaining Units SB, SE, SL, SM, SP, SU, SV, SW, SX, and SZ Effective Date(s) Paychecks dated … SM 9704845 COLLEGE SECURITY SPECIALIST $31.68 $34.89 SP 9712202 SUPERVISOR STOCK WORKER I $25.08 $27.62 SU 9712200 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-583-international-brotherhood-teamsters-local-237-dues-andJustice Court Fund
… to the Office of the State Comptroller’s Justice Court Fund on a monthly basis. File your monthly report in Justice Court Fund Reporting (JCR) here: File Your Report Now Application Resources Other Resources Town and Village Court Revenue Report Contact Us JCR User Guide for Town and …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundColumbia County – Payroll (2014M-121)
… period January 1, 2012 through October 3, 2013. Background Columbia County is located in eastern New York and has a … Columbia County Payroll 2014M121 …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Hoosic Valley Central School District – Financial Management (2014M-6)
… audit was to review the District’s financial operations for the period July 1, 2011 through August 31, 2013. … seven-member Board of Education. District expenditures for the 2012-13 fiscal year were approximately $18.9 million and budgeted appropriations for the 2013-14 fiscal year are approximately $20.2 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Town of Lapeer – Budgeting (2024M-127)
… the Town of Lapeer (Town) Town Board (Board) developed and adopted realistic budgets. Key Findings The Board did not develop and adopt realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent of the 2024 appropriations, as of December …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Town of Mentz – Board Oversight (2016M-403)
… multiyear financial and capital plan or a fund balance policy. The Board adopted budgets that overestimated … for the town-outside-village highway fund, and the 2016 tax levy exceeded the property tax cap for that year by $4,260. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… accounts in the building access system and physical badges for current BOCES employees who already had badges. Did not deactivate and could not physically locate the badges for 15 of 25 shared accounts we selected for testing. Discovered and deactivated, because of our …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingVan Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… operating surpluses and did not use appropriated fund balance. The District has accumulated unrestricted fund balance that exceeds the statutory limit. Key … estimates of revenues and appropriations, taking into account historical trends and all available information. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionNorwood-Norfolk Central School District – Claims Auditing (2016M-288)
… is not authorized before the related goods or services have been received, except when permitted by law, and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288West Islip Union Free School District – Payroll (2016M-78)
… officials have not developed procedures for payroll certification. The Assistant Superintendent for Business does … work. Ensure that District officials develop payroll certification procedures. Ensure that the ASB certifies the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… $56,909, including 37 assets with a total purchase price of $39,667 and 12 assets with a total estimated purchase price of $17,242 were not inventoried. Four IT assets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentAlden Central School District – Financial Management (2016M-372)
… July 1, 2012 through September 2, 2016. Background The Alden Central School District (District) is located in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the … Alden Central School District Financial Management 2016M372 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… Purpose of Audit The purpose of our audit was to determine if the Board provided sufficient oversight of the Middle School construction project and of the … 19, 2014. Background The Charter School of Educational Excellence is a public school, located in the City of …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andDownsville Central School District – Fund Balance (2016M-79)
Downsville Central School District Fund Balance 2016M79
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… and Fire Department work hours and time and attendance records for the period January 1, 2012 through August 13, … bargaining agreement. Fire Department time and attendance records were not always accurately maintained. City officials … Periodically review firefighter attendance and leave records. Ensure that all firefighters comply with the …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… report - pdf] Audit Objective Determine whether the Fort Hunter Fire District (District) Board of Commissioners … audit Fort Hunter fire district capital reserve funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Village of Clinton – Financial Management (2014M-316)
… located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. The Village is governed … records were inaccurate and unreliable. Not all claims had evidence of Board approval. The Board did not provide …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Town of Yorkshire – Financial Management (2021M-109)
… increased by $811,100 (67 percent) in the past four years to more than $2 million as of December 31, 2020. Did not … findings and recommendations and indicated that they plan to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109