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Cost-of-Living Adjustment – Divorce and Your Benefits
… An ex-spouse may be entitled to a portion of a retiree’s cost-of-living adjustment (COLA) , not as an …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentScio Central School District – Capital Assets (2024M-45)
… agreed with our recommendations and indicated they intend to initiate corrective action. … Determine whether Scio …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Holland Central School District – Claims Audit (2021M-210)
… adequately supported and properly audited before payment. In addition, the current claims auditor did not receive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… action. Appendix B includes our comments on issues raised in the Department’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Uncollected Penalties
… that benefits producers and consumers, while promoting public health and safety. The Department conducts inspections …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penaltiesOrdinary Death Benefit – State Police Plan
… benefits (up to two years, with a possible extension for two additional years, following the last date you were …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitThousand Islands Central School District – Financial Management (2022M-201)
… Key Findings The Board and District officials did not properly manage fund balance and reserves. As a result, officials have withheld funds from productive use and may have missed opportunities to reduce the tax levy. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201State Agencies Bulletin No. 730
… date. Note: Agencies must submit Form AC 3197 (Fax Request for Direct Deposit Stop/Reversal) as soon as an overpayment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-submission-deadline-direct-deposit-stopreversal-transactionsCharter School of Educational Excellence – Information Technology (2023M-174)
… affect the timely processing of its business functions. In addition to sensitive IT control weaknesses which we …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Village of Lake George – Records and Reports (2024M-82)
… Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Village of Skaneateles – Claims Auditing (2024M-68)
… could be made and goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… – pdf] Audit Objective Assess whether Town of Grand Island (Town) officials could take additional steps to … raised lettering and Braille. 20 components at the Grand Island Memorial Library (Library) such as accessible restroom …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Ordinary Death Benefit – Special 20- and 25-Year Plans
… benefits (up to two years, with a possible extension for two additional years, following the last date you were …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitTown of Jay – Records and Reports (2023M-22)
… Seven capital projects were completed but not closed in the accounting records, and bank reconciliations were not prepared monthly or properly prepared for all bank accounts. Key Recommendations Maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22New York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… deficit this year. The agency is depending on the state for new revenue to offset ridership loss and balance its …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planArea #9 – Wireless Network – Information Technology Governance
… systems can be quite complex, local government and school personnel can implement effective controls with … identifiable information about the local government or school, location, technology, manufacturer and type of data … that may be necessary given the local government’s or school’s unique computing environment and security needs. A …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkPerformance Based Bus Safety Program
… safety and compliance and establish a strong incentive for low-performing carriers to improve their operations. … authority. Key Recommendations None Other Related Audit/Report of Interest Department of Transportation: Selected …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-programSchool District Website Transparency (2021-MS-1)
… financial plan that could enhance the transparency of the districts’ fiscal decisions. Ten did not transparently …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1Limitations – State Police Plan
… Your FAE calculation may be limited based on your tier. Earnings that exceed the limitation will not be included in your pension calculation. Tier 2 If the earnings in any year …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/limitations