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Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… your designated beneficiary or to your estate. The benefit can only be paid to the following family beneficiaries, in … order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in the event of his or … reaches age 18, or if students, until age 23; Finally, where there is no surviving spouse or minor children, to a …
https://www.osc.ny.gov/retirement/publications/1511/accidental-death-benefitVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… merging operations with the Town of Albion. The Village dissolved on June 1, 2013. All of the remaining Village …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… without the Board providing for an independent review and verification of her work. Key Recommendations Develop a fund …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango County. The Board of Trustees comprises three … two Trustees. The Village’s annual budget for all funds in the 2012-13 fiscal year was $162,478. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114DiNapoli Releases Municipal Audits
… County officials have not ensured that the department account clerks’ financial duties were adequately segregated. … increases the risk that funds could be misappropriated without detection. Also, although the department has … town’s customers. For the audit period, the town could not account for 53 percent of the water produced. Auditors …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsVillage of Greenwich – Justice Court Operations (2014M-023)
… of his bank account to the Village and subsequently closed the account when he left office on March 30, 2012, the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… Purpose of Audit The purpose of our audit were to evaluate the Town’s oversight of financial activities and internal controls over online banking for the period January 1, 2011, to July 31, 2012. … Town of Johnsburg Management Oversight and Online Banking 2013M6 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6State Comptroller DiNapoli Releases School District Audits
… did not maximize interest earnings for the district. In addition, officials did not formally solicit interest rate … was not adequately approved, supported and documented. In addition, a staff person received overtime pay that was … appropriations, exceeding the 4 percent statutory limit. In addition, district officials did not develop a …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0Oversight of Afterschool and Summer Youth Employment Contracts
… To determine whether the New York City Department of Youth & Community Development (Department) effectively oversees its afterschool and summer employment programs operated by the Greater … 2018. About the Program The Department sponsors a network of community-based programs intended to help alleviate the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsState Agencies Bulletin No. 1169
… Employees Employees who appear on the Control-D NPAY752 Report (Social Security Number Verification Report) Effective … alien employees. OSC Actions OSC will create a file of employees with taxable wages at the end of each quarter … use is provided .) Agency payroll offices should retain a copy of each letter and any response from employees for four …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1169-verification-employee-social-security-numbers-and-namesState Agencies Bulletin No. 1805
… Purpose The purpose of this bulletin is to notify agencies of an automatic Dues increase. Affected Employees Employees … The purpose of this bulletin is to notify agencies of an automatic Dues increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1805-new-york-state-correctional-officers-police-benevolent-association-0Opinion 2007-7
… bear on the issues discussed in the opinion. [Edited for Publication] PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (reporting “days worked” for elected officials) STATE COMPTROLLER -- Reporting to (by employers for “days worked” by elected officials) WORDS AND PHRASES -- …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Opinion 90-7
… therefore, that the IDA is a "public entity" within the meaning of Public Officers Law, §18. Further, the IDA was … members of the IDA board are "employees" within the meaning of Public Officers Law, §18 and, upon the adoption of …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Opinion 89-4
… that one of the town councilmen is a member of that bank's advisory board. You further indicate that, while the second … depository, the councilman who is a member of that bank's advisory board would have an interest in that designation if, as a member of the advisory board, the councilman is an officer, employee or …
https://www.osc.ny.gov/legal-opinions/opinion-89-4DiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… after-school Twilight Program were arrested for engaging in several schemes to defraud the program following a joint … (Penal Law §195.20(a)(i)) and Corrupting the Government in the Third Degree (Penal Law §496.03). “Cecile, DeCarlo and … services that never occurred. My office will not relent in its commitment to rooting out corruption. Thanks to …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeXII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… B E Fail Business Units are responsible for reviewing the daily voucher extract to identify vouchers that failed. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleVillage of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… there is proper oversight over the leave benefits that employees are receiving. Attempt to recover any overpayments …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations and the use of the wind power revenues for the period January 1, 2012, to … Town of Ellenburg Justice Court and Town Clerk Financial Operations and Wind Power Revenues 2013M190 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… its decisions on unreliable information, and not monitor results of operations, the Village could enter into fiscal … years’ actual activity. Monitor the budget-to-actual results throughout the year and amend the budget prior to …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… unaware that the Town was not in compliance with payroll tax filing or payment requirements for Federal and State …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64