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Special Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… death benefit is a pension equal to your salary reduced by: The accidental death benefit without reductions; and The …
https://www.osc.ny.gov/retirement/publications/1511/special-accidental-death-benefitGermantown Central School District – Payroll (2023M-3)
… and the compensation was supported and authorized by the Board of Education (Board). Key Findings The District … was accurate, adequately supported and authorized by the Board. District officials did not properly segregate … 12 employees that were either inaccurate or not authorized by the Board. Key Recommendations Assign personnel and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Town of Brandon - Financial Condition (2019M-239)
… condition. Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s … resulting in operating deficits. The Board does not have a policy to maintain a reasonable level of fund balance. …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Naples Central School District – Network Access Controls (2020M-82)
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be … disable those that are unnecessary. Ensure all IT users have and use their own network user accounts to access the … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82State Comptroller DiNapoli Releases Municipal Audits
… weaknesses were communicated confidentially to officials. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2Town of Lancaster - Information Technology (2018M-114)
… safeguarded and secured. Key Findings Town officials have not designed or implemented procedures to monitor compliance with the acceptable use policy or … Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Baldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… and for legitimate District purposes. Key Findings Of the 279 credit card purchases made during our audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27Chazy Union Free School District – Medicaid Reimbursements (2021M-166)
… totaling $12,875. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. Key Recommendations Establish procedures to ensure all documentation requirements are met to submit Medicaid claims for reimbursement for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166Granville Central School District – Medicaid Reimbursements (2021M-90)
… services provided. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. … eligible costs. Key Recommendations Establish procedures to ensure all documentation requirements are met to submit Medicaid claims for reimbursement for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Overview – Contribution Stabilization Program
… amortize in any year. The program was designed to help the State and municipalities manage and smooth pension …
https://www.osc.ny.gov/retirement/employers/csp/overviewEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… Purpose To determine the extent of implementation of the three … Key Finding We determined that SED and OCFS officials have made some progress in addressing the matters in our initial report. However, no funds have yet been recovered and all three recommendations have …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followOpinion 94-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … unless there is a plain and clear prohibition in the State or federal constitution, a statute or decisional law, …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Oakfield-Alabama Central School District – Procurement (2024M-103)
… District (District) officials complied with New York State General Municipal Law (GML) and District policy when … School District District officials complied with New York State General Municipal Law GML and District policy when …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Contributing Toward Your Retirement – State Police Plan
… be taxed on more than just the interest portion of your refund, and you may also be subject to a tax penalty. Please … (on your membership application) to determine your contribution rate. Part-time employee contribution rates are determined based on annualized wages. …
https://www.osc.ny.gov/retirement/publications/1518/contributing-toward-your-retirementXII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… Law, State agencies must inform OSC of any suspected and/or known theft, loss, misuse or inappropriate action involving State funds, equipment, supplies and other assets. Improper transactions must be reported to … to wait until an investigation has been completed and/or forwarded to an investigative agency before notifying …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsSpecial Disability Benefits – Career Plan
… of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, … benefit. Police officers who are permanently disabled by heart disease but passed a physical examination upon entry …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsSpecial Disability Benefits – Police and Fire Plan
… of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, … benefit. Police officers who are permanently disabled by heart disease but passed a physical examination upon entry …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefitsSpecial Disability Benefits – New Career Plan
… of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, … benefit. Police officers who are permanently disabled by heart disease but passed a physical examination upon entry …
https://www.osc.ny.gov/retirement/publications/1515/special-disability-benefitsSpecial Disability Benefits – Non-Contributory Plan with Guaranteed Benefits
… of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, … benefit. Police officers who are permanently disabled by heart disease but passed a physical examination upon entry …
https://www.osc.ny.gov/retirement/publications/1513/special-disability-benefitsSpecial Disability Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, … benefit. Police officers who are permanently disabled by heart disease but passed a physical examination upon entry …
https://www.osc.ny.gov/retirement/publications/1511/special-disability-benefits