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Columbia County – Court and Trust Funds (2014M-353)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court and …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Ignition Interlock Program Monitoring (2015-MS-4)
… complete report - pdf] We also released six letter reports to the Counties of Cortland , Erie , Montgomery , Otsego , … on or after August 15, 2010, convicted individuals must install and maintain an ignition interlock device (IID) on … The counties’ assigned program monitors were late in reporting 14 cases (in Erie and Wayne) out of 66 that did not …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… whether the Wantagh Union Free School District (District) Board of Education (Board) and officials established adequate controls over user … prevent inappropriate access and use. Key Findings The Board and District officials did not establish adequate … whether the Wantagh Union Free School District District Board of Education Board and officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessServen Volunteer Fire Company – Board Oversight (2024M-97)
… of the Border City Hose Company (Hose Company), was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Ending Your Membership – Article 14 Benefits
… withdraw your membership ; Transfer your membership to another retirement system; Retire; or Die. …
https://www.osc.ny.gov/retirement/publications/1644/ending-your-membershipCatskill Central School District – Financial Management (2017M-134)
The audit was to review the District’s financial management practices for the period July 1, 2015 through March 28, 2017.
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-catskill.pdfBaldwin Union Free School District – Non-instructional Overtime (2017M-128)
The audit was to examine the District’s overtime for non-instructional employees for the period July 1, 2015 through December 1, 2016.
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-baldwin.pdfCanastota Central School District - Financial Condition Management (2019M-174)
Determine whether the District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/canastota-2019-174.pdfFiscal Stress Monitoring: System Enhancements for Counties, Cities, Towns and Villages
The following tables summarize enhancements to the Fiscal Stress Monitoring System.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/system-enhancements-local-governments.pdfCounty of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… 1, 2015 through August 31, 2016. Background The County of Franklin Solid Waste Management Authority is an independent … solid waste management facilities and to contract with Franklin County, other municipalities, state agencies, public … County of Franklin Solid Waste Management Authority Solid Waste and …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andInternal Controls Over Selected Financial Operations (2019-S-69) 180-Day Response
To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has adequate controls over selected financial operations to provide reasonable assurance that State assets and information are appropriately managed and safeguarded.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s69-response.pdfA Message From Comptroller Thomas P. DiNapoli – Article 14 Benefits
… System, you are covered by a plan that provides important benefits. This presentation explains some of those benefits and the services available to you as a member of our system, including: Benefits you will receive at retirement if you meet the … PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/message-comptroller-thomas-p-dinapoliWithdrawing Your Contributions and/or Your Membership – Article 14 Benefits
… ten, years of credited service, you may choose to: End your membership and withdraw your accumulated contributions (with interest compounded at 5 percent per year); or Leave your contributions in your account and qualify for a …
https://www.osc.ny.gov/retirement/publications/1644/withdrawing-your-contributions-andor-your-membershipXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… Policy References Process and Document Preparation: The OSC Rules and Regulations allow continuous travel advances up to … The OSC Rules and Regulations allow continuous travel advances up to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceDeath Benefits
… registration number, or the last four digits of your Social Security number on the letter, as well as your … ordinary death benefit you had before you retired and how long you have been retired. First year of retirement: 50 … for this benefit. Your beneficiaries for this benefit do not have to be the same as your pension payment option …
https://www.osc.ny.gov/retirement/retirees/death-benefitsOpinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Dutchess County – Court and Trust Funds (2014M-293)
… report the condition of all court and trust funds to the State Comptroller. Key Recommendations Maintain an up-to-date …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Additional Resources – Information Technology Contingency Planning
… Center (MS-ISAC) https://www.cisecurity.org/ms-isac/ National Institute of Standards and Technology (NIST), Computer Security Division …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/additional-resourcesDivorce – Article 14 Benefits
… The New York State Court of Appeals has determined that retirement benefits are marital … distribution. Equitable distribution is the division of marital assets between spouses after the marriage has …
https://www.osc.ny.gov/retirement/publications/1644/divorceReceiving Your Benefit and Filing Your Option Election – Article 14 Benefits
… your retirement date. You have up to 30 days after your pension benefit becomes payable to change your selection. If … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-election