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Rochester City School District – Payroll and Procurement (2016M-435)
… made purchases outside the normal requisition and purchase order process, through the use of District Procurement Cards (p-cards), significantly increasing the risk of … purchases made using the District’s regular purchase order process. Key Recommendations Establish written …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… not: Properly record financial activity totaling $10.5 million that related to the processing of bank transfers, … prepared, and total cash in the financial records was $1.9 million higher than the Village’s total adjusted bank …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Town of New Baltimore – Procurement Practices (2013M-203)
… January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is located in Greene County and has a … Town of New Baltimore Procurement Practices 2013M203 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Cheektowaga Central School District - Capital Project Management (2022M-90)
… (SED) for approval. Key Recommendations Transparently share capital project details with District voters. Solicit … assurance the District is receiving the lowest possible price. Properly approve change orders and ensure their timely …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90State Comptroller DiNapoli Releases Municipal Audits
… (Chautauqua County) Auditors could not determine whether swim program fees totaling $21,843 were properly accounted …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Town of Ripley – Town Clerk Collections (2024M-139)
… recorded, deposited, remitted and reported all collections in a timely and accurate manner. Key Findings The Clerk did … always record, deposit, remit and report all collections in a timely and accurate manner. As a result, there was an … for money to be lost or used for inappropriate purposes. In addition, the longer collections remain unremitted, the …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Town of Lancaster - Information Technology (2018M-114)
… Town officials have not designed or implemented procedures to monitor compliance with the acceptable use policy or … IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Ensure the acceptable use policy is distributed to all personnel and monitor IT use. Develop and maintain an …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Special Accidental Death Benefit – Career Plan
… the salary that would have been payable to a police superior officer or a fire officer. …
https://www.osc.ny.gov/retirement/publications/1642/special-accidental-death-benefitSpecial Accidental Death Benefit – Forest Rangers Plan
… information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c Special Accidental Death Benefit …
https://www.osc.ny.gov/retirement/publications/1864/special-accidental-death-benefitSpecial Accidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… 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/1513/special-accidental-death-benefitSpecial Accidental Death Benefit – State University Police Plan
… by: The accidental death benefit without reductions; and The Social Security benefit payable. The earnings used to … University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d Special Accidental …
https://www.osc.ny.gov/retirement/publications/1823/special-accidental-death-benefitSpecial Accidental Death Benefit – En-Con Police Officers Plan
… 23. The Benefit The special accidental death benefit is a pension equal to your salary reduced by: The accidental death benefit without reductions; and The Social Security benefit payable. The salary used to … Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension …
https://www.osc.ny.gov/retirement/publications/1822/special-accidental-death-benefitSpecial Accidental Death Benefit – Police and Fire Plan
… 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/1512/special-accidental-death-benefitSpecial Accidental Death Benefit – Regional State Park Police 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 …
https://www.osc.ny.gov/retirement/publications/1867/special-accidental-death-benefitSpecial Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… 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/1511/special-accidental-death-benefitUnified Court System Bulletin No. UCS-168
… Purpose To notify agencies of the new voluntary group term life insurance (Code 546) available to certain employees of the Unified Court System through AXA Equitable Life Insurance Company. Affected Employees Unified Court … To notify agencies of the new voluntary group term life insurance Code 546 available to certain employees of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-168-new-deduction-code-546-axa-equitable-life-0Village of Muttontown - Board Oversight (2018M-251)
… operations. Key Findings The Board did not: Audit or cause an audit of the financial records for 2014-15 … for 2015-16 through 2017-18. Key Recommendations Audit, or cause a timely audit of, Village financial records. … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Town of Eden - Real Property Tax Exemptions (2018M-231)
… exemptions, totaling $2.9 million, on properties with a total assessed value of $7.7 million. The Assessors: Granted … documentation as required, to ensure the exemptions were in compliance with State or local laws. Key Recommendations Ensure all applicants provide adequate supporting documentation …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … The Board did not establish effective internal controls to address a lack of segregation in the Treasurer’s cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mBrocton Central School District – Purchasing (2015M-305)
… Background The Brocton Central School District is located in the Towns of Portland, Stockton and Pomfret in Chautauqua County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305