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Ordinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… may be entitled 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 …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitComptroller DiNapoli Releases School Audits
… and submitted timesheets. The leave accrual spreadsheet for employees who were entitled to earn vacation time did not … reserve, and did not have proper documentation for the establishment and use of certain reserve funds. Mount …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsKillawog Fire District – Controls Over Financial Operations (2013M-111)
… distinct and separate from the Town of Lisle and located in Broome County. The Board of Fire Commissioners (Board) … Develop a plan to reduce the amount of fund balance in a manner that benefits District taxpayers. Audit the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Generic 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-pinsSUNY 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
… benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… State, distinct and separate from the Town of Smithfield in Madison County. The District, which is governed by an … the exception of those that are allowed by law to be paid in advance. … Smithfield Fire District Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … era of limited resources and increased accountability, it’s critical that schools make every dollar count,” DiNapoli … (Oneida County) District officials appropriated fund balance that was not needed to fund the 2011-12, 2012-13 and …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1City of Yonkers – Budget Review (B6-15-15)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2015-16 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Town of Hamburg - Finance Office (2023M-109)
… [read complete report – pdf] Audit Objectives Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes. … was arrested in September 2022 for charges relating to her use of the Town’s credit card. She pleaded guilty to …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… from January 2014 through May 2022. Use a Company credit card to make 794 personal cash advances totaling …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Village of Ocean Beach – Credit Card Usage (2022M-206)
… Village officials disagreed with certain findings in our report. Appendix B includes our comments on issues they raised in their response. … Determine whether the Village of Ocean …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Rondout Valley Central School District – Fixed Assets (2023M-36)
… (District) officials properly accounted for and monitored fixed assets. Key Findings District officials did not … with a combined cost of $255,775 did not have the required asset tags. 12 fixed assets with a combined cost of $213,960 … cost of $79,383 were not recorded on the District’s inventory list. For example, these assets include a golf cart …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36State Agencies Bulletin No. 2057
… Effective Dates This bulletin is effective immediately. OSC Actions OSC will update PayServ with the agency name and address … is not correct, agencies must email payrolldeduction@osc.ny.gov providing the correct address prior to November …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2057-verification-agency-return-address-employee-form-w-2-wage-and-taxKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… cannot demonstrate that taxpayer dollars were expended in the most prudent and economical manner. Key … Include a list of other desired items as alternates in original project plans and bid specifications. Solicit …
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)
… and services may not have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases … service providers paid $133,346 during our audit period. In addition, policies and procedures were inadequate and did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60City of Salamanca – Employee Benefits (2023M-96)
… City employees for accuracy and legitimacy, and consult with the City attorney to seek recovery of these funds, as appropriate. City officials agreed with our findings and indicated they would initiate …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… Objective Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured non-payroll disbursements …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Comptroller DiNapoli Releases School Audits
… and Patchogue-Medord Union Free School District . “In an era of limited resources and increased accountability, … is a more cost-effective means to provide the services in-house that are currently being provided on a contract … that the significant revenue and expenditure projections in the revised tentative budget are reasonable. The …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits