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Ordinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… to an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members generally are not entitled to a montly … insurance, which is currently exempt from federal income tax. Your accumulated contributions (if any) are also payable …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Your beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, … income tax. Your accumulated contributions (if any) are also payable to your beneficiary. Eligibility An ordinary … should notify us of your death as soon as possible so we can send the appropriate forms to your beneficiary. …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitState Agencies Bulletin No. 887
… of the new changes to Federal tax withholding rates for 2009. Affected Employees Employees who claim single with … IRS, this provision may provide a tax credit of up to $400 for employees who claim single and up to $800 for employees … income subject to Federal taxes could see an increase in their Federal withholdings. The amount added to a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/887-changes-federal-tax-withholding-tablesKillawog Fire District – Controls Over Financial Operations (2013M-111)
… consists of five elected members and is responsible for the District’s overall financial management. The … general fund budget totaled approximately $88,000 for the 2013 fiscal year. Key Findings The Board has retained … us that approximately $189,000 of this fund balance was for a reserve fund established approximately 17 years ago. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111State Agencies Bulletin No. 999
… transactions in PayServ that fall under the program. For additional information on the Retirement Incentive … Incentive Reason Code when submitting transactions for employees who retire under the 2010-11 Retirement … Incentive Program. Existing Reason Codes must be used for employees whose retirements are not a result of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesCity of Yonkers – Budget Review (B6-15-15)
… and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate … deficit obligations are outstanding. Key Findings There is a budget gap of $25.8 million between the District’s …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Irvington Union Free School District – Information Technology (2016M-266)
… The Irvington Union Free School District is located in the Towns of Greenburgh and Tarrytown and the Village of Irvington in Westchester County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266William Floyd Union Free School District – Payroll (2016M-165)
… No one independent of the payroll process reviews hourly rates or annual salaries entered by the Payroll Manager for … on actual hours or days worked and Board-authorized hourly rates or annual salaries. … William Floyd Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165SUNY Bulletin No. SU-155
… should review Control-D report NBEN749 as described in Payroll Bulletin No. 866 (Instructions for Entering … Code 405. If an employee has chosen to not participate in the Supplemental Retirement Annuity Program (Code 404), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-155-automated-transfer-deduction-code-405-tiaa-special-annuityOrdinary Death Benefit – Career Plan
… Your beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, … income tax. Your accumulated contributions (if any) are also payable to your beneficiary. Eligibility An ordinary … should notify us of your death as soon as possible so we can send the appropriate forms to your beneficiary. …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… 31 change orders, totaling over $860,000 that were for the same or similar types of material or service. As a … have been split to avoid having to seek competitive bids for the additional work. Properly approve 296 change orders … they are appropriately aggregated to determine whether it is necessary to obtain Board approval or use competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Newark Valley Central School District – Procurement (2022M-60)
… District officials did not always seek competition for the purchase of goods and services not subject to … reviewed 30 purchases totaling $200,012 and expenditures for five professional service vendors totaling $171,446 and found that officials did not: Seek competition for 13 purchases of goods and services totaling $44,401. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… businesses in parts of the Town of Hempstead. The District is separate and distinct from the Town and is governed by an elected five-member Board of Commissioners. …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingRochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… Bank Corporation is a not-for-profit corporation created in 2013 to facilitate, manage and implement designated … community development projects or redevelopment plans in the City of Rochester. The Land Bank, which is governed by …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceXII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Prior to processing vouchers for payment, the Office of the State Comptroller’s (OSC) Offset Unit is responsible for determining if a lien, offset, or payment … line. If the Location field on any scheduled payment line is “OSCOFSET” followed by a two-digit number (e.g. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… and reported and whether they properly managed fund balance. Key Findings The Board did not provide adequate … recorded and reported and did not properly manage fund balance. The Treasurer did not maintain adequate accounting … The District ended 2019 with $345,000 in surplus fund balance – enough to fund nearly two years’ of expenditures. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Village of Richmondville – Disbursements (2012M-178)
… Purpose of Audit The purpose of our audit was to ensure that the Board and Mayor properly monitored the … Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The Village of Richmondville is … were made. Payments totaling $1,386 were made to the Clerk-Treasurer without Board approval and all …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… financial condition of the general and highway funds for the period January 1, 2011, to September 30, 2012. Background The Town of Halfmoon is located in Saratoga County and has a population of approximately 21,500. The Town is governed by a Board that comprises a Town Supervisor and …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55College at Brockport – Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesVillage of Bellerose – Procurement and Cash Receipts (2014M-218)
… the Village’s procurement and cash receipts practices for the period June 1, 2012 through December 31, 2013. … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $1.5 … use of competitive methods, such as using a request for proposal process, when obtaining professional services. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218