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Generic PINs

… 10 unique personal identification numbers (PINs) for the regional and central offices. Last year, DEC made …

https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pins

Ordinary Death Benefit – Career Plan

… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not … of absence (with or without pay); While you are receiving Workers’ Compensation or other employer-funded benefits, for … on an authorized medical leave of absence or receiving Workers’ Compensation or other employer-funded benefits, …

https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefit

Ordinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits

… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not … of absence (with or without pay); While you are receiving Workers’ Compensation or other employer-funded benefits, for … on an authorized medical leave of absence, or receiving Workers’ Compensation or other employer-funded benefits, …

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

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

… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not … of absence (with or without pay); While you are receiving Workers’ Compensation or other employer-funded benefits, for … on an authorized medical leave of absence or receiving Workers’ Compensation or other employer-funded benefits, …

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

Comptroller DiNapoli Releases School Audits

… of the Avoca Central School District , Fire Island Union Free School District , Rome City School District and the Roosevelt Union Free School District . “In an era of limited resources and … or procedures to formalize this process. Fire Island Union Free School District – Leave Accruals (Suffolk County) …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1

Real Property Tax Exemptions Administration (2017-MR-4)

… The purpose of our audit was to determine whether town assessors were properly administering select real property … or social activities and other such considerations. Assessors are responsible for granting and tracking real … and Veterans exemptions in 10 towns. Key Findings Assessors granted exemptions that lacked applications, …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4

Smithfield Fire District –Controls Over Financial Activities (2015M-113)

… distinct and separate from the Town of Smithfield in Madison County. The District, which is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113

Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Amani … 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 …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-audits

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

… Background The Beacon City School District is located in the City of Beacon, Dutchess County. The District, which … on open purchase orders when approving claims resulting in eight open purchase orders being overspent by $77,436. Key …

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

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

… documented by both parties. Duplicate press-numbered receipts for the remittances received from the student … Ensure that all extra-classroom activity fund cash receipts are supported by appropriate documentation. Use pre-numbered receipts for all extra-classroom activity fund receipts. …

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

Child 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-credit

Cuddebackville Fire District – Board Oversight (2024M-94)

… and reliable accounting records were not maintained. For example, the December 31, 2022 ending bank statement balances differed from the ending cash balances in the accounting records by … audited prior to payment. Conduct required annual audits for 2020 through 2023.Although the Board paid a CPA $6,750 to …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94

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

… for the 2016-17 fiscal year for the general, water and sewer funds totaled approximately $2.5 million. Key … ways of recording employees’ time worked or leave usage. Trustees did not review the monthly Treasurer’s report … over payroll processing, cash receipts and disbursements, water and sewer usage charges and IT, and periodically review …

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)

… was to evaluate the District’s controls over electronic transfers for the period July 1, 2012 through August 31, … procedures or Board resolutions to govern electronic transfers. As a result, the Treasurer and a payroll clerk processed electronic transfers without adequate segregation of duties or …

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

State Agencies Bulletin No. 2267

… address to be displayed on Employee Form W-2 for Tax Year 2024. Effective Dates:   This bulletin is effective …  providing the correct address  prior to November 15, 2024 . Changes to the agency name field must be within the … Agencies must submit corrections  prior to November 15, 2024 , to ensure the correct return address is printed on the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2267-verification-agency-return-address-employee-form-w-2-wage-and-tax

Village of Holley – Transparency of Fiscal Activities (S9-24-12)

… results of the Village’s fiscal activities to the public in a transparent manner.  Key Findings  The Board did not:  … December 2022.  The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12

Town of Albion – Supervisor’s Records and Reports (2024M-111)

… (Town) Town Supervisor (Supervisor) maintained complete and accurate accounting records and provided reliable financial reports to the Town Board (Board). Key … Albion Town Town Supervisor Supervisor maintained complete and accurate accounting records and provided reliable …

https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111

Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)

… did not perform his financial duties and did not monitor the work performed by the firm he improperly … the contract terms were not fulfilled because they did not monitor the Town’s financial activity and the Supervisor did not monitor the firm. Key Recommendations  The audit report …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32

Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)

… of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price … and Measures (Director) did not complete all required testing of weighing and measuring devices or maintain … and implement procedures for periodic price accuracy testing; testing conducted by the Department did not meet AML …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5

State Agencies Bulletin No. 999

… To inform agencies of the creation of Reason Codes TRI and NPR . Affected Employees All employees who elect to … Incentive Program includes a Targeted Retirement Incentive and a “55/25 No Penalty” Retirement Incentive. The open … Incentive Program is 7/1/10-9/28/10. In order to track and monitor the program, OSC has created two new Reason Codes …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codes