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Special Accidental Death Benefit – State Police Plan

… If your surviving spouse dies, this benefit will be paid to your children until age 18 (age 23, if they are students). The Benefit This benefit is a pension equal to your salary at the time of your death reduced by: The amount of the accidental death benefit payable prior to any reductions for workers’ compensation benefits being …

https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefit

Special Accidental Death Benefit – Special 20- and 25-Year Plans

… If your surviving spouse dies, this benefit will be paid to your children until age 18 (age 23, if they are students). The Benefit This benefit is a pension equal to your salary, reduced by: The amount of the accidental death benefit payable prior to any reductions for workers’ compensation payments being …

https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefit

World Trade Center Presumption – Special 20- and 25-Year Plans

… benefit if you become permanently disabled and unable to perform your job due to a qualifying condition. You may be eligible to reclassify your service or disability retirement benefit …

https://www.osc.ny.gov/retirement/publications/1517/world-trade-center-presumption

East Moriches Union Free School District – Claims Processing (2016M-273)

… Purpose of Audit The purpose of our audit was to examine claims processing for the period July 1, 2014 … identify and report all confirming purchase orders to the Board. The Treasurer did not supervise an account clerk typist's use of her electronic signature to sign the District’s checks. Key Recommendations Properly …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273

Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)

… Purpose of Audit The purpose of our audit was to determine if the District’s cafeteria operations were … officials did not perform a per-meal cost analysis to determine if lunch pricing is adequate. Key Recommendation Perform a per-meal cost analysis to ensure that the District is raising enough revenues to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operations

West Hempstead Union Free School District – Financial Condition (2016M-116)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … long-term plans. Without long-term financial plans to reduce expenditures or raise additional revenues, the District’s fund balance will continue to decline. Key Recommendations Continue to develop multiyear …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116

State Comptroller DiNapoli Releases City of Newburgh Budget Review

… an allowance for uncollectible taxes and plans related to possible back pay expenditures due to expired union contracts. Also, the city continues to budget minimal amounts for contingencies and has not made …

https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-review

Salem Central School District - Purchasing (2019M-105)

… disclosed that District officials lacked adequate evidence to show they sought competition for 32 purchases (53 percent) … The Board did not develop and implement procedures to seek competition for purchases of goods and services that were not required to be competitively bid. Key Recommendations Maintain …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105

Sullivan West Central School District - Retiree Health Insurance (2019M-196)

… District officials did not provide sufficient oversight to ensure that retirees’ health insurance contributions were … Officials did not: Adequately segregate duties related to billing, collecting and depositing retirees’ health … Ensure that sufficient documentation was maintained to verify the calculations of certain retirees’ …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196

Fort Edward Union Free School District - Financial Condition (2019M-245)

… District’s financial condition significantly declined due to a successful tax certiorari challenge. As a result, … officials did not adopt a multiyear financial plan to address future unexpected revenue shortfalls or … financial plan that is annually updated. Continue to explore options to provide for revenue enhancement, cost …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245

Green Tech High Charter School – Payroll (2023M-157)

… payroll status change forms documenting approved pay rates to support $7,220 in wages paid to three hourly employees we reviewed. Could not support … approvals for miscellaneous payments totaling $16,706 made to seven employees. Could not support class coverage …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157

Accounts Payable Advisory No. 67

… Interest Payments on Certain Amounts Owed by the State, to the extent necessary to respond to the direct and indirect economic, financial, and social …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interest

Refunds – Divorce and Your Benefits

… Occasionally, a member may be entitled to a refund of contributions due to tier reinstatement , withdrawal of membership , transfer … Unit will determine whether the entire refund can be paid to the member or whether a portion must be distributed to the …

https://www.osc.ny.gov/retirement/members/divorce/refunds

Opinion 95-12

… and investment of public funds of "local governments". For this purpose, a local government is defined to include … and 11 are applicable to deposits and investments of funds for an agency's own use and account). Section 10(2)(a) of the … to designate one or more "banks or trust companies" for the deposit of public funds, the disposition of which is …

https://www.osc.ny.gov/legal-opinions/opinion-95-12