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Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)

… parking space and an accessible route with openings in the pavement no larger than one half inch. 11 components … taking additional steps to increase physical accessibility for the 66 components identified in this report. Town officials agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45

City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)

… of at least 32 inches and wheelchair accessible lavatories in restrooms. 38 components at the Senior Center, such as … taking additional steps to increase physical accessibility for the 171 components identified in this report. City officials agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38

Real Property Tax Exemptions Administration (2017-MR-4)

… , Greene , Lisle , Meredith , and Springfield . Purpose of Audit The purpose of our audit was to determine whether town assessors were properly administering select real property …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4

Ordinary 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-benefit

Comptroller DiNapoli Releases School Audits

… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-audits

Killawog 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-111

Generic PINs

… or DEC Policies, and DEC does not have sufficient controls in place to ensure all fuel purchases are appropriate. DEC … allow employees to share one PIN that DEC assigned in each of its regions throughout the State. Additionally, …

https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pins

SUNY 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-annuity

Ordinary 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-benefit

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-benefit

Smithfield Fire District –Controls Over Financial Activities (2015M-113)

… to ensure that financial activity was properly recorded and reported and that moneys were safeguarded for the period January 1, … distinct and separate from the Town of Smithfield in Madison County. The District, which is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113

Comptroller DiNapoli Releases School Audits

… District and the Roosevelt Union Free School District . “In an era of limited resources and increased accountability, … and use of employee leave time. Leave time is granted in accordance with the applicable employment contracts and … a competitive process. District officials placed orders for goods or services without a valid purchase order, …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1

City 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-b6-15-15

Town of Hamburg - Finance Office (2023M-109)

… credit card purchases. The former Director was arrested in September 2022 for charges relating to her use of the … credit card. She pleaded guilty to disorderly conduct in December 2022.  Additionally, the Board and Town officials …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109

Hannibal Fire Company – Misappropriation of Funds (2023M-59)

… was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he … Recommendations Work to seek recovery of misappropriated funds from the Company’s insurance provider and consult with …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59

Village of Ocean Beach – Credit Card Usage (2022M-206)

… include: $134,742 from a home improvement store, $85,506 for fuel purchases, $25,140 from an online retailer, $23,242 for furniture and appliances, $16,687 from warehouse clubs and grocery stores, $11,595 for television service subscriptions, $8,571 from …

https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206

Rondout Valley Central School District – Fixed Assets (2023M-36)

… School District (District) officials properly accounted for and monitored fixed assets. Key Findings District officials did not properly account for and monitor all of the District’s fixed assets. As a … 64 assets totaling $549,117 were not properly accounted for or monitored. Our testing identified: 34 fixed assets …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36

State Agencies Bulletin No. 2057

… the agency’s address to be displayed on Employee Form W-2 for Tax Year 2022. Effective Dates This bulletin is effective … Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency as … email.  Note: Changes made to the agency return address for Form W-2 also changes the return address for direct …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2057-verification-agency-return-address-employee-form-w-2-wage-and-tax

Kenmore-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-41

Newark 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-60