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Ordinary Death Benefit – Police and Fire Plan
… death benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitDivorce – Regional State Park Police Plan
… retirement benefits are marital property and are subject to equitable distribution. "Equitable distribution" is the … to your ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, it … may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash Refund …
https://www.osc.ny.gov/retirement/publications/1867/divorceDivorce – En-Con Police Officers Plan
… that retirement benefits are marital property and subject to equitable distribution. “Equitable distribution” is the … to your ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, it … may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash Refund …
https://www.osc.ny.gov/retirement/publications/1822/divorceMerrick Union Free School District – Financial Condition (2016M-240)
… The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … realistically reflect the District’s operating needs based on historical trends or other identified analysis. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Marion Central School District – Tuition Reimbursements (2016M-11)
… Background The Marion Central School District is located in the Towns of Arcadia, Marion, Ontario, Palmyra, Sodus, Walworth and Williamson in Wayne County. The District, which operates two schools … obligations. Seek recovery of the $4,932 in tuition reimbursement overpayments. … Marion Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 … 2, 2014. Background The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Batavia City School District – Financial Condition (2016M-160)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through March 10, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $43 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… Purpose of Audit The purpose of our audit was to examine the Treasurer’s Duties for the period July 1, 2011 … Findings The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, … the Treasurer. The District authorized the District Clerk to sign checks in the Treasurer’s absence. However, Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… if they needed to be disabled. As a result, we identified the following unneeded network user accounts: 181 for students no longer in the District.These students left the District between June … a comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of services. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationKings Park Central School District – IT Asset Management (S9-22-13)
… of the sampled IT assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Geneseo Central School District – IT Asset Management (S9-22-11)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. … Ensure District inventory records are complete and include the details necessary to adequately track and locate IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Pine Bush Central School District – IT Asset Management (S9-22-21)
… percent of the sampled assets were not properly accounted for. Specifically: Four Chromebooks, with a total cost of … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Village of Pomona – Financial Condition (2015M-272)
… plan to address the Village’s deficits. The Board allowed budget line items to be overexpended and budget transfers to be made after the end of the fiscal year … to address the fiscal stress in the general fund. Adopt a budget transfer policy, conduct a careful and thorough review …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Mechanicville City School District – IT Asset Management (S9-22-16)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $7,300 were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Goshen Central School District – Financial Condition (2017M-46)
… Background The Goshen Central School District is located in the Village of Goshen, Orange County, and serves students who reside in the Village of Goshen and the Towns of Goshen, Chester, … fiscal year total approximately $67 million. Key Findings In fiscal years 2011-12 through 2015-16, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Lyncourt Union Free School District – Financial Condition (2016M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Chittenango Central School District – Information Technology (2023M-155)
… of a disruption or disaster such as a ransomware attack, employees and other responsible parties would be able to … are no longer needed and periodically review user accounts for necessity. Develop and adopt a written IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… monthly reports to officials for eight of the 13 months in our audit period or prepare bank reconciliations to … established and 48 deposits totaling $16,655 were not made in a timely manner. Two hundred forty-eight disbursements … issue duplicate receipts and deposit collections in a timely manner. Make payments only after a proper audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesGlens Falls Common School District – Financial Condition (2015M-66)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budget, causing the District’s unrestricted fund balance to decrease to $6,036, which was less than 1 percent of the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… Purpose of Audit The purpose of our audit was to evaluate internal controls related to online banking and information technology for the period … user names, passwords and secured token devices used to access online banking and do not consistently erase the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-information