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Ordinary Death Benefit – Career Plan
… Your beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not … beneficiaries of active (not retired) members generally are not entitled to a monthly pension benefit. The first …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitCounty of Rockland – Budget Review (B6-16-19)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt totaling $96 million to liquidate the … succeeding fiscal year. Key Findings The County does not have a plan for reducing the general fund’s outstanding …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and … 2015-16. Appropriated fund balance was not always needed to finance operations because the District had a total of … balance that is not needed to fund District operations. Have the faculty advisors ensure that pre-numbered receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraCity of Lockport – Independent Audit Services (2014M-238)
… Purpose of Audit The purpose of our audit was to determine the adequacy of the procurement of audit … services because they did not use a request for proposal (RFP) process to solicit written proposals for audit services. The City …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Ordinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… Your beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not … beneficiaries of active (not retired) members generally are not entitled to a montly pension benefit. The first …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Your beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job accident. The beneficiaries of active (not … may be payable to your designated beneficiary if you have completed at least one year of service since last …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitWilliam Floyd Union Free School District – Payroll (2016M-165)
… December 31, 2015. Background The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk … rates or annual salaries. … William Floyd Union Free School District Payroll 2016M165 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… Purpose of Audit The purpose of our audit was to review the BOCES’ management of financial activities for … shared services in which component districts participate to enhance their individual educational programs, is governed … to fund unbudgeted capital projects. BOCES officials have improperly restricted more than $5 million of surplus …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mVillage of Ilion – Information Technology (2015M-34)
… Purpose of Audit The purpose of our audit was to examine IT controls … awareness training to all Village employees, including how to recognize and respond to falsified email messages and …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Red Hook Central School District – Financial Management (2016M-105)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period … consider how the overall actual results or trends compare to the current budget for departmental budgets. As a result, … than necessary. The District has four reserve funds which have not been used to fund any payments over the five-year …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management and its … District officials did not implement performance measures to effectively and efficiently manage transportation costs. … policy has not been updated and policies and procedures have not been established for computer security, disaster …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementWoodbourne Fire District – Board Oversight (2023M-98)
… operations. As a result, the Board hindered their ability to make informed financial decisions and levied taxes that were more than necessary to fund operations. The Board did not: Ensure the … operations, including controls for wire transfers, online banking, investments, procurement, travel and …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Lockport City School District - Procurement (2021M-198)
… $238,000. Officials did not obtain the required number of written quotes for three purchases totaling $46,000. Key … the District’s procurement policy that requires the use of request for proposals to solicit professional services. Obtain the required number of written quotes as required by the District’s procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… revenue sources to conceal misappropriated and missing money. $6,982 is missing or was improperly withdrawn from the … to the District. Key Recommendations Ensure all money is deposited intact and in a timely manner. Complete …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for approving, monitoring and … (TCAD), a not-for-profit development organization, to perform all TCIDA’s administrative and financial services … all IDA projects for its approval and projects could have been given IDA benefits without its knowledge. Although, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardMonticello Joint Fire District – Fiscal Operations (2017M-80)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial … in Sullivan. The District provides fire protection to over 15,300. The District is governed by an elected … 2014 and 2016 (to $1.6 million). District officials have not established the levels of fund balance to be …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… educational services corporation (Corporation) from the New York-New Jersey metropolitan area that did not have any apparent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Hurley – Transfer Station Collections (2024M-132)
… As a result, an increased risk exists for collections not to be properly accounted for and even lost, stolen or … and invoiced by the hauling company, which equates to the Town of Hurley (Town) collecting approximately $51,800 less in fees than it should have for the collected waste. Over a more than two-year …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Sag Harbor Union Free School District – Child Care Program (2016M-211)
… Purpose of Audit The purpose of our audit was to review the District’s oversight of its child care program … of cash were adequately segregated. District officials have not established procedures specifying an official fee … for financial assistance, how past due accounts are to be collected or the records to be maintained. The Director …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… collections were properly accounted for and deposited in a timely manner. Key Findings The Board and School … officials and staff did not: Monitor collections received in the main office to ensure all collections were accounted for or deposited in a timely manner . As a result, 113 collections totaling …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165