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Ordinary Death Benefit – Police and Fire Plan
… may be entitled to an ordinary death benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is … 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/1512/ordinary-death-benefitWyoming Central School District – Financial Management (2016M-67)
… District is located in the Town of Bethany in Genesee County and the Towns of Attica, Covington, Middlebury, Perry and Warsaw in Wyoming County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Schroon Lake Central School District – Financial Condition (2014M-145)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … July 1, 2010 through July 31, 2013. Background The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Village of Suffern – Budget Review (B23-6-2)
… estimate the total 2023-24 collections for water and sewer rent revenues will be approximately $2.08 million and $2.47 … and approximately $448,000 less than budgeted for sewer rent revenues. The Village’s tentative budget includes a tax … Further review the reasonableness of the water and sewer rent revenue estimates before adopting the budget. Be mindful …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2DiNapoli Statement on Legislation Restoring Contract Review Authority
… Office of the State Comptroller’s review of certain state contracts which had previously been removed. The legislation … and transparency in state procurement. “By reviewing contracts before they are awarded, my office helps ensure the … good government and taxpayers. “I urge Governor Hochul to sign this bill.” Report Independent Oversight: OSC's Contract …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityEast Hampton Housing Authority – Board Oversight (2017M-33)
… property in 2016 where another 40 housing units will be built. Operating expenditures for the Authority's affordable …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… June 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is governed by an elected five-member Board of Trustees, has … has not ensured that adequate policies and procedures have been adopted, regularly reviewed and updated, monitored …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116School of Professional Studies – Controls Over Bank Accounts
… To determine whether there was fraud, waste, or abuse in the use of funds held in its bank accounts. Background The City University of New York School of Professional Studies (CUNY … excessive control over the deposit and disbursement cycle. Where duties cannot be adequately separated, develop and …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsDiNapoli: Former Beekman Tax Collector Sentenced for Theft of Over $86,000
… Thomas P. DiNapoli, Dutchess County District Attorney Anthony Parisi and the New York State Police today announced … Comptroller DiNapoli Dutchess County District Attorney Anthony Parisi and the New York State Police announced that …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-beekman-tax-collector-sentenced-theft-over-86000Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… insurance agent to determine if the Village had employee bonding and whether the Town can submit a claim to recover …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Fort Ann Central School District - Fund Balance Management (2018M-119)
… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Lackawanna City School District - Tuition (2019M-59)
… student. The District did not have adequate and up-to-date residency information to support tuition charges totaling … identified billing errors. Request updated proof of residency periodically to verify the District is properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… economy create future fiscal pressure. “I am pleased the final budget does not limit the Comptroller’s review of terms … and accountability for New Yorkers. “My office will release an analysis in the coming weeks as more details …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetState Agencies Bulletin No. 2134
… impact to paychecks if the NYS budget or an extender bill is not passed by 12 p.m. on Tuesday, May 2, 2023. Affected … Division of the Treasury if special handling of paychecks is needed upon release of the May 4, 2023, paychecks. … impact to paychecks if the NYS budget or an extender bill is not passed by 12 pm on Tuesday May 2 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2134-paycheck-distribution-may-4-2023-institution-cycle-paychecksState Agencies Bulletin No. 2060
… Purpose The purpose of this bulletin is to reconcile employee Social Security Numbers and names in … nonresident alien employees. To ensure this requirement is met prior to the generation of 2022 Form W-2 Wage and Tax … of $280 per infraction for every information return that is filed with a missing/incorrect taxpayer identification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2060-verification-employees-social-security-number-ssn-and-name-be-reportedChenango Valley Central School District -- Budget Review (B19-4-2)
… Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 … 10.10(d) requires municipalities and school districts that have been authorized to issue obligations to fund operating … year during which the municipality or school district is authorized to issue obligations and for each subsequent …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Department is a not-for-profit corporation incorporated in 1929, located in the Town of Hamlin, Monroe County. The Department, which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… for payment in advance of audit. The Board did not use the prescribed budget format, and adopted budgets which … by the Treasurer include only year-to-date information and do not provide detail for the current month’s activities. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsCity of Newburgh – Budget Review (B17-6-18)
… Background The City of Newburgh, located in Orange County, is authorized to issue debt not to exceed $15 million to … State Local Finance Law requires all municipalities that have been authorized to issue obligations to fund operating … when one of its expired collective bargaining agreements is settled. The City continues to budget minimal amounts for …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Village of Franklin – Fund Balance Management (2018M-13)
… November 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware County and has a population of approximately 375. The Village is governed by an elected three-member Board of Trustees. … by an annual average of 18 percent. Village officials have not developed multiyear financial or capital plans or a …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13