Search
Ordinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members generally are not entitled to a montly pension benefit. The first $50,000 …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members generally are not entitled to a monthly pension benefit.The first $50,000 …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitComptroller DiNapoli Releases School Audits
… Operations (Albany County) The school contracts with a not-for-profit foundation for various services. The contract with the foundation is not sufficiently detailed to determine how the delivery of services will be measured and the fee structure does not appear to be reasonable. School officials have not …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsTupper Lake Central School District – Records and Reports (2021M-14)
… and capital projects. Key Findings District officials did not maintain complete, accurate and timely accounting records … projects, and Board oversight was lacking. Officials did not: Provide support for 12 of the 15 balance sheet accounts we reviewed. Also, officials did not record journal entries in a timely manner. Only four of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Lockport City School District - Procurement (2021M-198)
… applicable statutes. Key Findings District officials did not demonstrate that certain goods and services were procured … for a $3.3 million security enhancement project. They did not seek competition for a facial/object recognition software … language to be inaccurate and misleading. Officials could not demonstrate that they complied with competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… (AUDs) in a timely manner. Key Findings The Supervisor did not provide proper oversight of disbursements or ensure the … totaling $516,716 and determined the Supervisor did not: Review any of the 199 disbursements to ensure the … were accurate and made for appropriate purposes and did not authorize the 44 electronic funds transfers (EFTs) or …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Rondout Valley Central School District – Fixed Assets (2023M-36)
… fixed assets. Key Findings District officials did not properly account for and monitor all of the District’s … $856,681 we reviewed, 64 assets totaling $549,117 were not properly accounted for or monitored. Our testing … 34 fixed assets with a combined cost of $255,775 did not have the required asset tags. 12 fixed assets with a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Middle Island Fire District – Budgeting Practices (2013M-93)
… the four-year period 2009 through 2012, the Board did not prepare District budgets in the format prescribed by OSC … $2,520,795 from 2009 through 2012. The District did not calculate its statutory spending limits correctly for … as much as $21,500 in 2010, 2012, and 2013. The Board did not receive complete and accurate financial information from …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… for the 2013 fiscal year. Key Findings The District does not have adequate financial policies and procedures. While … adopted a purchasing policy and a code of ethics, it has not adopted an investment policy. The Board also has not ensured that written procedures concerning financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… used. Key Findings ECA and scholarship funds were not properly accounted for and appropriately used. A lack of … from the ECA and scholarship funds. Collections were not deposited in a timely manner or properly supported. ECA and scholarship fund accounting records were not properly maintained. The former Treasurer discarded the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andWest Genesee Central School District - Capital Assets (2023M-128)
… for capital assets. Key Findings District officials did not always properly monitor and account for the capital assets that we tested, and did not conduct periodic physical inventories to help ensure the … million selected for review: 54 assets were in use but not properly recorded in the inventory records and 38 of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… and gasoline fuel. Key Findings Town officials did not properly procure, monitor or account for fuel. … Superintendent (Superintendent) and Town Board (Board) did not provide adequate oversight of fuel, including procuring … gasoline fuel totaling $117,720 without competition. Did not secure access to the fuel pumps or maintain records for …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… operations and condition. Key Findings The Supervisor did not maintain complete, accurate and timely accounting records … occur and go undetected. The Town’s accounting system was not properly set up and financial activity was not recorded using proper accounting procedures. Due to …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… buyouts were accurate. Key Findings City officials did not always ensure District employees’ separation payments and … health insurance buyouts were accurate. Officials also did not establish procedures to help ensure that calculations … reviewed or authorized. As a result, certain employees did not receive separation payments and health insurance buyouts …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolCuddebackville Fire District – Board Oversight (2024M-94)
… and properly audited claims. Key Findings The Board did not provide adequate oversight of the District’s financial … Complete, accurate and reliable accounting records were not maintained. For example, the December 31, 2022 ending … deficits and a declining fund balance. The Board did not: Ensure the Treasurer maintained complete and accurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… totaled approximately $215,000. Key Findings The Board did not develop and implement adequate internal controls over the … $38,000 in unsupported disbursements that may not have been for appropriate Company purposes. The Board did not cause the Company’s financial records to be audited …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… the 2013 fiscal year. Key Findings The Board generally did not provide adequate oversight of District financial activities. The Board did not audit the Treasurer’s financial records or provide … claims were audited prior to payment. The Treasurer has not filed the required annual financial report with OSC since …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… the Clinton County Legislature. Key Findings The Board did not design and implement an adequate system to monitor the … for payments-in-lieu-of-taxes. Agency officials did not comply with the Uniform Tax Exemption Policy (UTEP) … tax exemptions used by approved projects. The Agency did not have an effective process in place to monitor and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… insurance premiums in 2014. Key Findings The Company did not require multiple signatures when withdrawing funds from its bank accounts. The Board did not establish a credit card policy to describe proper credit … to support credit card purchases. The treasurer did not maintain complete and accurate records to account for all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mTown of Benson – Financial Condition (2013M-77)
… $222,402 for the highway fund. Key Finding The Board is not able to routinely monitor actual revenues and … estimates throughout the year because the Supervisor does not maintain accounting records in a timely manner. As of December 2012, the Supervisor had not made postings to the accounting records since March 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77