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State Comptroller DiNapoli Releases School Audits
… purchase fuel, but records were not always maintained to report who used the credits cards or what district vehicle, …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsDeath Benefits
… to your beneficiaries. You can find important information for you and for your survivors in our publication, Getting Your Affairs in Order and A Guide for Survivors . Pension Payment Option When you retired, you …
https://www.osc.ny.gov/retirement/retirees/death-benefitsAusable Valley Central School District - Claims Auditing (2018M-190)
… and have initiated, or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Town of Eden - Real Property Tax Exemptions (2018M-231)
… documentation as required, to ensure the exemptions were in compliance with State or local laws. Key Recommendations … findings. Appendix C includes our comment on issues raised in the Town’s response letter. … Determine whether select …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Village of Canastota - Board Oversight (2018M-256)
… oversee financial activity. Key Findings The Board did not adequately oversee the Clerk-Treasurer’s work, audit … Clerk-Treasurer’s records and reports. The Treasurer did not file annual financial reports (AUDs) with the State … approximately $4,000 over a six-month period that were not supported by timecards. Key Recommendations Audit claims …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… the Company’s financial activity for the period January 1, 2012 through February 6, 2014. Background The Hornby Fire … Findings The President did not sign vouchers or appoint members to an audit committee. The Treasurer did not prepare bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mNiagara Charter School - Information Technology (2018M-172)
… (IT) assets is properly safeguarded, secured and accessed for appropriate School purposes. Key Findings Personal … monitored to ensure protection from unauthorized access. In addition, sensitive IT control weaknesses were … who use IT assets and periodically monitor their use in accordance with the acceptable use policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Malone Central School District – Payroll (2017M-278)
… Background The Malone Central School District is located in the Towns of Bangor, Bellmont, Brandon, Burke, Constable, … has approximately 2,600 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $51.8 … Noteworthy Achievements We reviewed all payroll records for 20 employees who were paid approximately $932,000 during …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278State Agencies Bulletin No. 1620
… of changes to the pensionable overtime earnings limit for Tier 6 Employee Retirement System (ERS) members. … The maximum amount of overtime that can be included in the final average salary of a Tier 6 member of the New … reflect the pensionable overtime earnings limit of $16,406 for calendar year 2018 in accordance with ERS publications. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1620-tier-6-pensionable-overtime-earnings-limit-calendar-year-2018-employeesState Police Bulletin No. SP-92
… (NYSPIA), OSC established a new deduction code to be used for voluntary participation in a supplementary insurance … Code 532 . Note : The vendor will submit all transactions for starts, canceling and/or changing this deduction on a bi-weekly file. Agency update access is not available for this deduction code. Questions To obtain authorization …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-92-new-deduction-code-532-nyspia-voluntary-supplemental-insurance-programSt. Paul Boulevard Fire District - Board Oversight (2018M-116)
… The Board did not: Adopt realistic budgets, which resulted in excessive unrestricted fund balance that was not substantiated by planned uses in any fund balance policy or multiyear financial or capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Elba Central School District - Financial Management (2018M-96)
… and District officials effectively managed the District’s financial condition. 1 Key Findings The Board adopted … action. 1 Our audit focused primarily on the general fund's financial condition. … Elba Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Special 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
… 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 compute the special accidental death benefit will not be less than: The full salary you would have earned in the highest grade-step; or If …
https://www.osc.ny.gov/retirement/publications/1867/special-accidental-death-benefitSpecial Accidental Death Benefit – En-Con Police Officers Plan
… benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving … accidental death benefit dies, this benefit will be paid to your children who are under the age of 18 or, if they are … The special accidental death benefit is a pension equal to your salary reduced by: The accidental death benefit …
https://www.osc.ny.gov/retirement/publications/1822/special-accidental-death-benefitSpecial Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving … accidental death benefit dies, this benefit will be paid to your children who are under the age of 18 or, if they are … The special accidental death benefit is a pension equal to your salary reduced by: The accidental death benefit …
https://www.osc.ny.gov/retirement/publications/1511/special-accidental-death-benefitLansingburgh Central School District – Purchasing (2017M-173)
Lansingburgh Central School District Purchasing 2017M173
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Sachem Central School District – Fund Balance (2017M-151)
… our audit was to review the District’s financial condition for the period July 1, 2011 through February 28, 2017. … Background The Sachem Central School District is located in the Towns of Brookhaven, Islip and Smithtown in Suffolk … approximately 13,300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $306.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Village of Milford – Board Oversight (2018M-25)
… Key Recommendations The Board should periodically review bank statements, canceled check images, bank reconciliations and monthly reports. The Board should …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… The purpose of our audit was to review the District’s payroll and leave records for the period July 1, 2014 through … Background The Hilton Central School District is located in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220