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Special Accidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… position, the salary that would have been payable to a police superior officer or a fire officer. …
https://www.osc.ny.gov/retirement/publications/1513/special-accidental-death-benefitSpecial Accidental Death Benefit – Forest Rangers 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/1864/special-accidental-death-benefitSpecial Accidental Death Benefit – Police and Fire Plan
… position, the salary that would have been payable to a police superior officer or a fire officer. …
https://www.osc.ny.gov/retirement/publications/1512/special-accidental-death-benefitComptroller DiNapoli Releases Municipal Audits
… audits of the Town of Hempstead Sanitary District No. 1 , Niagara Falls Water Board and the City of Olean . “In today’s … one employee $4,928 for unused sick days upon retirement. Niagara Falls Water Board – Financial Management (Niagara … audits of the Town of Hempstead Sanitary District No 1 Niagara Falls Water Board and the City of Olean …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… made two overpayments because employees failed to meet the credit hour or grade level requirements necessary for …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… bonds and short-term notes issued in the form of commercial paper or Bond Anticipation Notes (BANs). Click … Proceeds from the sale of BANs by New York State. 36206 Commercial Paper Proceeds from the sale of Commercial Paper by New York State. 36301 Financing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsMonitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… because reimbursement rates were the same for both standard and reserve care during our audit period, we … remind nursing homes of the correct way of coding for standard nursing home days and bed reserve days. We also …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Clerk-Treasurer properly deposited, … the duties of the former Clerk-Treasurer (see Village of Addison – Board Oversight (2024M-8) ). The former … payroll payments totaling $341,992 (see Village of Addison – Payroll (2024M-12) ). She also did not maintain …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… $5.6 million which may impair the District’s ability to continue to provide fire protection and emergency services. Ensure the … complete or timely. For example, the final monthly budget-to-actual reports on record for each fiscal year from 2019 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… purpose of our audit was to evaluate the Dutchess County Industrial Development Agency (DCIDA) management practices … with 21 businesses. Key Findings The Dutchess County Industrial Development Agency (DCIDA) Board did not design or … Dutchess County Industrial Development Agency Management Practices 2013M251 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementCaledonia-Mumford Central School District – Financial Management (2024M-101)
… and more real property taxes were levied than necessary to fund operations. In the 2020-21 through 2022-23 fiscal … District would have budget deficits requiring fund balance to be appropriated and real property taxes to be increased. However, the District had operating …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… are made, Obtain an audit of the District’s records by an independent public accountant and Verify the applicability of … thorough audit of claims before payments are made. Have an independent public accountant conduct an audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsNewstead Fire Company –Internal Controls (2014M-92)
… comprising 12 members. Key Findings The Board did not authorize 564 disbursements, totaling more than $650,000, out … prizes were purchased and distributed. Key Recommendations Authorize bills prior to payment and ensure that each bill …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
Hoags Corners Volunteer Fire Company Inc Internal Controls 2014M09
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Laurens Central School District – Budgeting and Reserves (2013M-135)
Laurens Central School District Budgeting and Reserves 2013M135
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Canisteo, Greenwood, Hartsville, Hornellsville, Howard, Jasper, Troupsburg and West Union in Steuben County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… were not completed. Student treasurers did not maintain independent ledgers documenting collections and … activities. Ensure that student treasurers maintain independent ledgers showing all receipts and disbursements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraAttica Central School District – Financial Management (2016M-127)
Attica Central School District Financial Management 2016M127
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Shelter Island Union Free School District –Financial Condition (2014M-132)
Shelter Island Union Free School District Financial Condition 2014M132
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… October 28, 2013. Background The Village of Aurora, the home of Wells College, is located in the Town of Ledyard in … 700 residents. Budget appropriations for the general, water and sewer funds in 2013-14 were approximately $651,100 … by real property taxes, sales tax, State aid, and water and sewer rents. The Village is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107