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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 are not entitled to a monthly pension benefit.The first $50,000 of this benefit is paid in the form of group term life …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitComptroller DiNapoli Releases School Audits
… Competitive Quotations (Nassau County) District officials did not consistently adhere to established policies and …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Real Property Tax Exemptions Administration (2017-MR-4)
… town assessors were properly administering select real property tax exemptions for the period January 1, 2016 through December 31, 2016. Background All real property in New York is subject to taxation unless specific legal provisions grant it exempt status. Real property tax exemptions are granted on the basis of many …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that financial activity was properly recorded and … has not submitted required annual financial reports to OSC for 2010 through 2014. The Treasurer does not provide …
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
… Public Charter School , Holland Central School District , Mount Pleasant Central School District and the Onteora … for the establishment and use of certain reserve funds. Mount Pleasant Central School District – Financial Condition … Public Charter School Holland Central School District Mount Pleasant Central School District and the Onteora …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsBeacon City School District – Claims Auditing (2016M-20)
… which to review claims. Ensure that all claims with an OPO have sufficient funds available before approving the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… The Salem Central School District is located in Washington County and is governed by the Board of Education which … identified that no training was provided to the central treasurer or faculty advisors outlining their job duties. Reviewed remittances were not properly documented …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomChild and Dependent Care Credit
… our examination was to identify potentially inappropriate Child and Dependent Care credits (credits) processed by the Department of … 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-creditCuddebackville Fire District – Board Oversight (2024M-94)
… and reliable accounting records were not maintained. For example, the December 31, 2022 ending bank statement … audited prior to payment. Conduct required annual audits for 2020 through 2023.Although the Board paid a CPA $6,750 to … CPA. Ensure the required Annual Financial Reports (AFRs) for 2020 through 2023 were filed. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Village of Painted Post – Board Oversight (2017M-92)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for the period July 1, 2015 through … 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-92Elwood Union Free School District – Electronic Transfers (2014M-133)
Elwood Union Free School District Electronic Transfers 2014M133
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133State Agencies Bulletin No. 2267
… Purpose: The purpose of this bulletin is to request verification of the agency’s address to be displayed on Employee Form W-2 … The purpose of this bulletin is to request verification of the agencys address to be displayed on Employee Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2267-verification-agency-return-address-employee-form-w-2-wage-and-taxVillage of Holley – Transparency of Fiscal Activities (S9-24-12)
… [read complete report – pdf Audit Objective Determine whether the Village … The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the condition of the … recommendations to help the Board and CFO improve the transparency of their fiscal activities. Village officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Town of Albion – Supervisor’s Records and Reports (2024M-111)
… accounting records and provided reliable financial reports to the Town Board (Board). Key Findings The … complete and accurate accounting records and financial reports. As a result, the Supervisor provided financial records and reports to the Board that contained significant errors and …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… work performed by the firm he improperly contracted with to act as Director of Finance, resulting in incomplete and … Monthly financial reports were not generated and provided to the Town Board (Board) and bank reconciliations were not … granting unrestricted access to the financial system and online banking to a third party and by not ensuring proper …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… required by New York State Department of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML). As a result, consumers are at increased … with New York State Department of Agriculture and Markets regulations and AML. Maintain complete records, …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5State Agencies Bulletin No. 999
… All employees who elect to retire under the 2010-11 Retirement Incentive Program Background Chapter 105 of the Laws of 2010 authorized a two track Retirement Incentive Program intended to achieve permanent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesWilliam Floyd Union Free School District – Payroll (2016M-165)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $222.9 million. Key … rates or annual salaries entered by the Payroll Manager for accuracy or compares the payroll registers with payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… report – pdf] Audit Objective Assess whether Town of Tonawanda (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 865 applicable physical accessibility components … proper height and length. 19 components at the Veterans of Foreign Wars Hall (VFW Hall), which is owned by the Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Long Lake Central School District – Payroll (2016M-90)
… Key Findings The School Business Official’s duties were not adequately segregated because she was responsible for … The Superintendent’s reviews of the payroll process were not adequate because he did not compare payroll registers to payroll source documents …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90