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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 … of group term life insurance, which is currently exempt from federal income tax. Your accumulated contributions (if … leave of absence (with or without pay); While you are receiving Workers’ Compensation or other employer-funded …

https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefit

Ordinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)

… to an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job … of group term life insurance, which is currently exempt from federal income tax. Your accumulated contributions (if … leave of absence (with or without pay); While you are receiving Workers’ Compensation or other employer-funded …

https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefit

William Floyd Union Free School District – Payroll (2016M-165)

… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … Findings District officials did not adequately segregate payroll duties or establish sufficient compensating controls over the payroll process. The District does not have adequate …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165

Child and Dependent Care Credit

… our examination was to identify potentially inappropriate Child and Dependent Care credits (credits) processed by the … to pursue legislation to allow the Department to obtain child care subsidy data directly from OCFS and ACS. Use the … our examination was to identify potentially inappropriate Child and Dependent Care credits credits processed by the …

https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-credit

Beacon City School District – Claims Auditing (2016M-20)

… Purpose of Audit The purpose of our audit was to examine the claims audit function for the … The Beacon City School District is located in the City of Beacon, Dutchess County. The District, which operates six …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20

Village of Ilion – Information Technology (2015M-34)

… Purpose of Audit The purpose of our audit was to examine IT controls over the Village’s … January 1 through October 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and … Village of Ilion Information Technology 2015M34 …

https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34

Town of Nichols – Town Supervisor's Records and Reports (2022M-185)

… 2021 filed and the 2023 budget prepared by an accounting firm. Transparency was impaired because the Town’s AFRs were …

https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185

Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)

… and its accountability over the water and sewer funds for the period June 1, 2012 through May 31, 2014. Background … elected Mayor and Village Board. Budgeted appropriations for the 2014-15 fiscal year for all operating funds total approximately $3.7 million. Key …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountability

Long Lake Central School District – Payroll (2016M-90)

… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … transfers between the District’s bank accounts for payroll purposes and preparing and executing the employees’ … direct deposits. The Superintendent’s reviews of the payroll process were not adequate because he did not compare …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90

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

… her own credit card purchases. The former Director was arrested in September 2022 for charges relating to her use of …

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

City of Salamanca – Employee Benefits (2023M-96)

… report – pdf] Audit Objective  Determine whether City of Salamanca (City) separation payments were properly … in unsupported and possibly improper payments being made. Of the 23 separation payments made between April 1, 2020 and … $45,000 was based on more than nine years’ worth of leave accrual records. Officials relied on the accrual …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96

State Agencies Bulletin No. 2158

… is  not  correct, agencies must email payrolldeduction@osc.ny.gov providing the correct address  prior to November 17, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2158-verification-agency-return-address-employee-form-w-2-wage-and-tax

Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)

… Purpose of Audit The purpose of our audit was to assess internal controls over … located in Washington County and is governed by the Board of Education which comprises five elected members. The … The student treasurers’ records were lacking one or more of the following items: profit and loss statements, …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroom

Village of Painted Post – Board Oversight (2017M-92)

… October 24, 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and … Village of Painted Post Board Oversight 2017M92 …

https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92

Elwood Union Free School District – Electronic Transfers (2014M-133)

… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over electronic …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133

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

… in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in … May 2022. These improper disbursements went unnoticed for years because the Board did not review bills (claims) …

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)

… pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that employees appropriately used … not have a signed receipt or credit card slip. Examples of purchases include: $134,742 from a home improvement store, …

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)

… officials did not properly account for and monitor all of the District’s fixed assets. As a result, there is an … risk fixed assets could be lost, stolen or misused. Of the 80 fixed assets totaling $856,681 we reviewed, 64 … testing identified: 34 fixed assets with a combined cost of $255,775 did not have the required asset tags. 12 fixed …

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

Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)

… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected financial …

https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processing

Newark Valley Central School District – Procurement (2022M-60)

… (District) officials used a competitive process to procure goods and services not subject to competitive bidding. Key … did not always seek competition for the purchase of goods and services not subject to competitive bidding. As a result, goods and services may not have been procured economically …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60