Search
Ausable Valley Central School District - Claims Auditing (2018M-190)
… action. Appendix B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… powers lie with the membership’s vote. Key Findings The President did not sign vouchers or appoint members to an audit committee. The Treasurer did not prepare bank reconciliations. The Secretary did not issue receipts … these responsibilities to the Executive Committee. Prepare bank reconciliations. Issue receipts for all cash collected. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mSt. Paul Boulevard Fire District - Board Oversight (2018M-116)
… Determine whether the Board provided adequate oversight of the District’s financial operations. Key Findings The … fund balance that was not substantiated by planned uses in any fund balance policy or multiyear financial or … plan to reduce unrestricted fund balance for the benefit of District residents. Properly audit claims to ensure each …
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)
… averaging $950,000. As a result, it did not use all of the appropriated fund balance. Taxpayers might have … if the Board had used overfunded reserves to pay $860,000 of related expenditures rather than appropriations. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Lansingburgh Central School District – Purchasing (2017M-173)
… Purpose of Audit The purpose of our audit was to determine whether purchase orders were independently …
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 County. The District, which is governed by an elected nine-member Board of Trustees, …
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)
… adequate oversight of the Clerk-Treasurer’s duties for the period June 1, 2016 through October 16, 2017. Background The Village of Milford is located in the Town of Milford in Otsego County and has a population of approximately 415. The Village is governed by an elected three-member Village Board. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Malone Central School District – Payroll (2017M-278)
… Purpose of Audit The purpose of our audit was to determine whether employee salaries and … The Malone Central School District is located in the Towns of Bangor, Bellmont, Brandon, Burke, Constable, Duane, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Special Accidental Death Benefit – State Police Plan
… If you die under circumstances that permit payment of the accidental death benefit, your surviving spouse will … This benefit is a pension equal to your salary at the time of your death reduced by: The amount of the accidental death benefit payable prior to any …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… If you die under circumstances that permit payment of the accidental death benefit, your surviving spouse will … is a pension equal to your salary, reduced by: The amount of the accidental death benefit payable prior to any … full wage you would have earned in the highest grade-step of your position; or The wage that would have been payable to …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitSpecial Accidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… If you die under circumstances that permit payment of the accidental death benefit, a special accidental death … will be paid to your children who are under the age of 18 or, if they are students, until the age of 23. The Benefit The special accidental death benefit is a …
https://www.osc.ny.gov/retirement/publications/1513/special-accidental-death-benefitSpecial Accidental Death Benefit – Police and Fire Plan
… If you die under circumstances that permit payment of the accidental death benefit, a special accidental death … will be paid to your children who are under the age of 18, or if they are students, until the age of 23. The Benefit The special accidental death benefit is a …
https://www.osc.ny.gov/retirement/publications/1512/special-accidental-death-benefitSpecial Accidental Death Benefit – Regional State Park Police Plan
… new york state and local retirement system nyslrs police and fire … system pfrs tier 1 tier 2 tier 3 tier 5 tier 6 regional state park police …
https://www.osc.ny.gov/retirement/publications/1867/special-accidental-death-benefitSpecial Accidental Death Benefit – En-Con Police Officers Plan
… If you die under circumstances that permit payment of the accidental death benefit, a special accidental death … will be paid to your children who are under the age of 18 or, if they are students, until the age of 23. The Benefit The special accidental death benefit is a …
https://www.osc.ny.gov/retirement/publications/1822/special-accidental-death-benefitState Police Bulletin No. SP-92
… (NYSPIA), OSC established a new deduction code to be used for voluntary participation in a supplementary insurance … the new Deduction 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 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-92-new-deduction-code-532-nyspia-voluntary-supplemental-insurance-programSpecial Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… If you die under circumstances that permit payment of the accidental death benefit, a special accidental death … will be paid to your children who are under the age of 18 or, if they are students, until the age of 23. The Benefit The special accidental death benefit is a …
https://www.osc.ny.gov/retirement/publications/1511/special-accidental-death-benefitNewcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Brocton Central School District – Purchasing (2015M-305)
… audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through November 5, 2015. Background The Brocton Central School District is located in the Towns of Portland, Stockton and Pomfret in … which operates one school with approximately 615 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Berkshire Union Free School District – Financial Condition (2015M-310)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through August 12, 2015. Background The Berkshire Union Free School District is a special act school district located on the grounds of … operates two schools with approximately 120 students, is governed by an appointed five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Fort Edward Union Free School District – Financial Condition (2015M-67)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67