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Accidental Death Benefit – Article 14 Benefits
… Eligibility Regardless of your years of service credit, if you die as the natural and proximate result of an on-the-job accident, not due to your own willful negligence, an accidental death benefit may be payable on your behalf. The Benefit This is a pension equal to one-half …
https://www.osc.ny.gov/retirement/publications/1644/accidental-death-benefitAccidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… pension if paid to a surviving spouse or dependent parent. The annual benefit is equal to one-half (50 percent) … of his or her death, to minor children until the last child reaches age 18, or if students, until age 23; Finally, … is no surviving spouse or minor children, to a dependent parent for life. If all the beneficiaries listed above become …
https://www.osc.ny.gov/retirement/publications/1513/accidental-death-benefitCity of Ogdensburg – Budget Review (B3-16-20)
… and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The preliminary budget developed by the City Manager for 2017 included two options for consideration by the City Council: one that proposed …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Town of Seneca Falls – Justice Court (2013M-89)
… by the Justices and clerks, that documents the reason for all changes and/or deletions made within the system. Open … monthly reports for assigned justices that include all Court activity for cases that they personally presided …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89XV.7 Budget Allocations – XV. End of Year
… segregation authority available in SFS so all payments can be properly processed by the end of March All necessary … budget exceptions on transactions so the transaction can move forward to completion. Approve transactions through … the transaction forward in workflow. Determine the root cause of the workflow problems and resolve. Why is it …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… was $1,259,053. Key Findings The Board did not adequately design, implement, or monitor internal controls over the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Huntington – Payroll and Legal Services (2013M-28)
… 2011, to May 31, 2012. Background The Town of Huntington is located in Suffolk County and has a population of … for overtime that may not be necessary because overtime is not pre-approved and actual overtime hours are not … our audit period, without using the request for proposals (RFP) process outlined in the Town’s procurement policy. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Medicaid Program – Overpayments for Services Also Covered by Medicare Part B
… if the Department of Health overpaid health care providers for Medicaid claims for Medicare Part B coinsurance. The audit covers the period … 31, 2009. Background Medicare is a federal health program for the elderly and disabled. It consists of several parts. …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… an AUD for 2008 or any of the subsequent years and did not file its 2012 property tax cap computation with OSC. Our … that all records are complete, accurate and up-to-date. File the previous years’ AUDs and ensure all future year AUDs …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191DiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair
… Thomas P. DiNapoli, Franklin County District Attorney Craig Carriero and the New York State Police announced that … Thomas P DiNapoli Franklin County District Attorney Craig Carriero and the New York State Police announced that …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fairElmont Public Library – Board Oversight and Professional Services (2014M-060)
… voucher rather than through the payroll system. Without having taken an oath of office, the Treasurer does not have … oath of office, being compensated through the payroll and having appropriate payroll deductions withheld. Revise the …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Town of Clare – Fiscal Stress (2013M-317)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … January 1, 2012 to April 30, 2013. Background The Town of Clare is located in St. Lawrence County and serves about … Town of Clare Fiscal Stress 2013M317 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Town of Reading – Financial Management (2013M-217)
… August 31, 2013. Background The Town of Reading is located in Schuyler County and is governed by a five-member Town … the Town has accumulated excessive fund balances in the town outside-village funds, 115 percent in the general fund and 93 percent in the highway fund for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines … between services provided and supporting revenues. The statement describes four categories of nonexchange … The purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition when using the …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Java – Water Accountability (2013M-338)
… of Audit The purpose of our audit was to review the Town’s water district operations for the period March 1, 2012 … do not have written procedures for reconciling the water produced by the Town’s water system, as indicated by the master meter readings, with … The purpose of our audit was to review the Towns water district operations for the period March 1 2012 through …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Audit of the Tuition Assistance Program at Dowling College
… Purpose To determine whether Dowling College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when … students for State-funded Tuition Assistance Program (TAP) awards. Background Dowling College (Dowling) is an …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeState Comptroller DiNapoli Releases School Audits
… York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Cortland Enlarged City … York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Cortland Enlarged City …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement … New York State Comptroller Thomas P DiNapoli today announced that the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24State Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the … budget provides a more transparent accounting for new costs associated with collective bargaining wage … savings from the PEG will not be enough to offset these new costs. This suggests it will become even more difficult …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetDiNapoli: Former Town of Gardiner Employee Arrested for Pocketing Over $14,000 in Underserved Health Insurance Buyouts
… the Town of over $14,000 in health care buyout payments he was not entitled to. “Mr. Fletcher allegedly deceived the … State Police and Ulster County District Attorney Clegg he is being held responsible for his actions.” “Public … Bruen said. In mid-2017, Fletcher informed the Town that he was eligible to receive health insurance buyouts from his …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-former-town-gardiner-employee-arrested-pocketing-over-14000-underserved-health-insurance