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Refunds – Divorce and Your Benefits

… Occasionally, a member may be entitled to a refund of contributions due to tier reinstatement , … NYSLRS’ Matrimonial Unit will determine whether the entire refund can be paid to the member or whether a portion must be … As a rule, if the DRO is silent on the issue of a refund of contributions, the refund will be sent to the …

https://www.osc.ny.gov/retirement/members/divorce/refunds

Challenging a Determination – Special 20- and 25-Year Plans

… Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections …

https://www.osc.ny.gov/retirement/publications/1517/challenging-determination

Retiring with an Outstanding Loan – State Police Plan

… benefit will be permanently reduced . You cannot pay off your loan once you retire. The amount of your annuity … loan application and Retirement Online provide examples of how much your reduction would be. Tier 5 and 6 Members If you …

https://www.osc.ny.gov/retirement/publications/1518/retiring-outstanding-loan

Montezuma Volunteer Fire Department - Financial Operations (2018M-23)

… pdf] Audit Objective Determine whether financial activity is properly recorded and reported and that money is adequately safeguarded. Key Findings The bylaws provide …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018m

Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)

… of January 1, 2012 through October 7, 2013. Background Orange County has a population of approximately 374.500 … Orange County Department of Social Services Contract …

https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80

Town of Kirkwood - Board Oversight (2018M-71)

… Provide adequate oversight by ensuring an independent party periodically reviews bank reconciliations and canceled check images; third party documents; and water and sewer billing adjustments. …

https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71

Retiring with an Outstanding Loan – Special 20- and 25-Year Plans

https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loan

Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)

… audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus operations … cost-effective option. Key Recommendation Prior to leasing real property, perform a comprehensive cost-benefit financial … Board of Cooperative Educational Services BOCES Real Property Leasing 2015M312 …

https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-property

Normal Retirement – Article 14 Benefits

… 14 information for PFRS Tier 3 members Covers pension disability and death benefits …

https://www.osc.ny.gov/retirement/publications/1644/normal-retirement

Cost-Saving Ideas: Establishing an Effective Fleet Management System

… CostSaving Ideas Establishing an Effective Fleet Management System …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-system

Accounts Payable Advisory No. 41

… or services being purchased and include this information on the purchase order line. …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchases

St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)

… period July 1, 2014 through May 31, 2016. Background The St. Lawrence-Lewis Board of Cooperative Educational Services … St LawrenceLewis Board of Cooperative Educational Services …

https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371

Schodack Valley Fire District – Cash Disbursements (2016M-98)

… and for valid District purposes for the period January 1, 2015 through December 30, 2015. Background The Schodack Valley Fire District is a district corporation of the State, distinct and separate …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98

Village of Trumansburg - Ambulance Fund Accountability (2018M-168)

… whether Village officials properly accounted for ambulance funds. Key Findings As of May 31, 2018, the ambulance fund … of the ambulance fund. Research unidentified funds, collect any amounts owed by municipalities and … whether Village officials properly accounted for ambulance funds …

https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168

Chappaqua Central School District - Fixed Assets (2022M-186)

… and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 assets totaling $220,708 were … could not determine whether four assets were disposed of (sold) or retired (obsolete). The District’s fixed asset …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186

Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)

… report - pdf] Audit Objective Determine whether the Court Clerk (Clerk) reported hours on her Town of Alexandria (Town) time sheets that coincided with hours … recorded, deposited and reported. Key Findings Sixty-three of the 67 time sheets (approximately 94 percent) completed by …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operations

Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)

… approximately $29.2 million. Key Finding BOCES officials have established adequate procedures over the claims …

https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-audit

Fabius-Pompey Central School District – Claims Auditing (2022M-83)

… documented and for appropriate purposes. However, the District needs to improve the claims audit process because some claims were not subject … Twelve claims totaling approximately $3.3 million paid to the Onondaga-Cortland-Madison Board of Cooperative …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83