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Special Accidental Death Benefit – Police and Fire Plan

… under circumstances that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving the special accidental death benefit dies, this benefit will be paid to your …

https://www.osc.ny.gov/retirement/publications/1512/special-accidental-death-benefit

Special Accidental Death Benefit – Regional State Park Police Plan

… death benefit is a pension equal to your salary reduced by: The accidental death benefit without reductions; and The … not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest grade-step of a supervisory position, the …

https://www.osc.ny.gov/retirement/publications/1867/special-accidental-death-benefit

Accounts Payable Advisory No. 67

… vernor.ny.gov/news/no-20248-continuing-temporary-suspension-and-modification-laws-relating-disaster-emergency ). … financial, and social effects of the COVID-19 pandemic.  In situations where circumstances of the COVID-19 pandemic cause agencies to experience a delay in processing vouchers, agencies may account for the delay by …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interest

Real Estate Advisory Committee

… reviews proposed mortgage and real estate investments. In the event the Real Estate Advisory Committee disapproves …

https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committee

Mohawk Valley Faces Challenges But Bright Spots Exist

… and Vietnam. In downtown Utica, MVCC's thINCubator, a business incubator, supports local tech-oriented startup … Griffiss International Airport and the nearby Griffiss Business and Technology Park are drawing ongoing state and … such as SUNY Cobleskill's collaboration with a local business to build a dairy processing facility. Median home …

https://www.osc.ny.gov/press/releases/2018/07/mohawk-valley-faces-challenges-bright-spots-exist

Sagaponack Common School District - Fund Balance Management (2018M-53)

… balance. Key Findings Unrestricted fund balance increased to $1.04 million as of June 30, 2017, or 61 percent of the … property taxes. Adopt policies and implement plans for how fund balance should be managed and used. Adopt annual … historical trends or other known factors. Review reserves to determine whether the balances restricted are necessary …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53

City of New Rochelle - Elevator Inspections (2018M-62)

… [read complete report - pdf] Audit Objective Determine whether the City … 35 instances and included violations such as no emergency phone and no fire extinguisher. Key Recommendations Identify, … are inspected and certificates are on display or available for inspection. City officials disagreed with certain aspects …

https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62

City of Yonkers – Budget Review (B6-14-13)

… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year … totaling $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, …

https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13

City of Olean – Budget Review (B1-14-1)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …

https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1

Operational Advisory No. 12

… : Updates to the definitions for Obligation, Accounting and Budget Dates in the Statewide Financial System (SFS) and guidance on date determinations effective June 19, 2014 … updated Guide to Financial Operations Sections that define and reference Obligation, Accounting and Budget Dates in …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-dates

Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)

… supported, and nearly all the charges lacked support to show they were for a valid School purpose .  When credit … that almost 98 percent of them lacked documentation to demonstrate the charge’s necessity or the School-related … Recommendation   Adopt new, or update existing, policies to address credit card use, including the appropriate …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71

Town of Crawford – Town Clerk (2021M-82)

… pdf] Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82

Starpoint Central School District – Network Access and Application User Permissions (2022M-101)

… not disable 44 former employee network user accounts. Some of the former employees left the District 13 years ago. Limit …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-user

Norwood-Norfolk Central School District – Financial Management (2022M-129)

… or to fund needed reserves. Maintained $3 million in the New York State and Local Retirement System (NYSLRS) reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129

City of Olean – Budget Review (B1-15-2)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …

https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2

XVI.1 Financial Reporting Overview – XVI. Financial Reporting

… accounting and financial reporting principles. From time to time, the GASB will issue statements prescribing new or … requirements. This chapter will be updated as needed to reflect such additions or revisions in GAAP, as well as to reflect changes in State law, administrative or judicial …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overview

Lansing Central School District – Procurement (2021M-213)

… may not have procured goods and services economically and in a manner that is in the best interests of taxpayers. Policies and procedures … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213

Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)

Determine whether BrookhavenComsewogue Union Free School District District officials established an adequate accounting system for extraclassroom activity ECA funds

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activity

State Comptroller Thomas P. DiNapoli Statement on Executive Budget

… over $20 billion through State Fiscal Year 2027-28, it is important that actions are taken to improve the long-term stability of the state’s finances, …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budget

Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)

… Objective  Determine whether Canajoharie Volunteer Fire Department (Department) officials ensured that financial … and supported. As a result, the ability to make financial decisions was hindered and officials lacked the information … action.  … Determine whether Canajoharie Volunteer Fire Department Department officials ensured that financial …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activities