Search
Town of North Castle – Cash Disbursement (2013M-32)
… to evaluate the internal controls over cash disbursement for the period January 1, 2011, to July 31, 2012. Background … Town Supervisor, and is the legislative body responsible for managing Town operations. The Town’s appropriations for the 2012 fiscal year were approximately $31 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Naples Central School District – Network Access Controls (2020M-82)
… School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not regularly … IT users have and use their own network user accounts to access the District’s network. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… From 2016-17 through 2018-19, budgeted appropriations in the general, water and sewer funds exceeded actual … Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… totaled approximately $76.9 million. Key Findings Time sheets were modified without employee recertification. Leave … Require employees to recertify or resubmit time sheets when they need to be adjusted because of an error. … independent reviews of leave time accruals and time sheets to ensure the records agree and investigate any …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Harborfields Central School District – Claims Processing (2016M-38)
… The Harborfields Central School District is located in the Town of Huntington, Suffolk County. The District, … invoices against applicable quotes, bids and contracts, in addition to purchase orders, to ensure that funds are only …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Cattaraugus County – Court and Trust Funds (2014M-85)
… moneys from foreclosures and contract disputes resulting in a mechanic’s lien, when the whereabouts of any person … Key Recommendations There were no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Town of Eden - Real Property Tax Exemptions (2018M-231)
… We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, on properties with …
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)
… with the State Comptroller’s Office (OSC) or the Board in a timely manner. Department of public works (DPW) … prepares and submits AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Ausable Valley Central School District - Claims Auditing (2018M-190)
… and audited and approved before payment. Key Findings Signed checks were printed before the claims auditor audited … were not audited and approved. Key Recommendations Print signed checks after the claims have been audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Niagara Charter School - Information Technology (2018M-172)
… (IT) assets is properly safeguarded, secured and accessed for appropriate School purposes. Key Findings Personal …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… vote. Key Findings The President did not sign vouchers or appoint members to an audit committee. The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mElba Central School District - Financial Management (2018M-96)
… fund balance. Taxpayers might have realized $570,000 in cumulative tax savings had the Board maintained the same tax levy as in 2013-14 and if the Board had used overfunded reserves to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Sachem Central School District – Fund Balance (2017M-151)
Sachem Central School District Fund Balance 2017M151
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Operational Advisory No. 24
… Fiscal Year End 202425 Important Dates …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… under circumstances that permit payment of the accidental death benefit, your surviving spouse will also receive a special accidental death benefit for life. If your surviving spouse dies, this … to your salary, reduced by: The amount of the accidental death benefit payable prior to any reductions for workers’ …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitSpecial Accidental Death Benefit – State Police Plan
… death benefit for life. If your surviving spouse dies, this benefit will be paid to your children until age 18 … will be at least: The full wage you would have earned in the highest grade-step of your position; or The wage that … been payable to a police superior officer, if you were in the highest grade-step of a supervisory position. …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitSpecial Accidental Death Benefit – Career Plan
… by: The accidental death benefit without reductions; and The Social Security benefit payable. The salary used to …
https://www.osc.ny.gov/retirement/publications/1642/special-accidental-death-benefitSpecial Accidental Death Benefit – Forest Rangers Plan
… Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c …
https://www.osc.ny.gov/retirement/publications/1864/special-accidental-death-benefitSpecial Accidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… by: The accidental death benefit without reductions; and The Social Security benefit payable. The salary used to …
https://www.osc.ny.gov/retirement/publications/1513/special-accidental-death-benefitSpecial Accidental Death Benefit – State University Police Plan
… State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d …
https://www.osc.ny.gov/retirement/publications/1823/special-accidental-death-benefit