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Town of Friendship – Water Accountability (2013M-281)
… to determine if Town officials are adequately monitoring water loss for the period January 1, 2012 to August 12, 2013. … of a Town Supervisor and four council members. Budgeted water fund appropriations for the 2013 fiscal year totaled … taken adequate steps to identify and reduce the amount of water loss within the Town’s system. Town officials failed to …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Purpose of Audit The purpose of our audit was to assess the adequacy of the Treasurer’s records and reports … reports were inaccurate or not prepared and submitted to the Board or to the Office of the State Comptroller. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mCity of New Rochelle - Elevator Inspections (2018M-62)
… report - pdf] Audit Objective Determine whether the City Bureau of Buildings (Bureau) officials ensured that elevators were … Uniform Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) local law, as applicable. Key … Determine whether City Bureau of Buildings officials ensured that elevators …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s cities will be capped … applied to local governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to … exceptions. The law also includes provisions that allow school districts and municipalities to override the cap. …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearNew York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… playing field for vendors. By signing this legislation Gov. Hochul has taken a tremendous step to bring more …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewOrdinary Death Benefit – New Career Plan
… Your beneficiary may be entitled to an ordinary death benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit … Your accumulated contributions (if any) are also payable to your beneficiary. Eligibility An ordinary death benefit …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently … benefit may be payable to your designated beneficiary if you have completed at least one year of service since last … should notify us of your death as soon as possible so we can send the appropriate forms to your beneficiary. …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitFinancial Reporting and Asset Allocation
… of New York State Common Retirement Fund (Fund) management and investments. Monthly Disclosure of Investments & … Monthly reports disclose in detail investments and transactions, hiring fund managers, and the involvement of placement agents. 2026 April | March | …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationEscalation – Article 14 Benefits
… Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/escalationHomeowners Association, Inc.
… with the New York State Office of Children and Family Services (OCFS) in accordance with the terms and conditions … iTunes, the personal resume of the Homeowners President’s husband, and other personal files. We also found personal …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incFormer Perry Ambulance Service Manager Pleads Guilty To Larceny
… Former Town of Perry Ambulance Service Business Manager Darcy J. Conaway … Former Town of Perry Ambulance Service Business Manager Darcy J Conaway pled …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyNotification of Employee’s Retirement and Required Employer Actions – When Employees Retire
… must submit separate Accrued Payments and Leave Credits pages, and if needed, separate Salary Explanation pages or separate payroll records, for the employment …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/notification-employees-retirement-and-required-employer-actionsSelected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… determine if BlueCross BlueShield’s (Empire’s) payments to St. Francis Hospital of Poughkeepsie (St. Francis) for special items were made according to the provisions of the agreement between Empire and St. Francis. Background The New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011State Agencies Bulletin No. 2401
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by … The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2401-civil-service-employees-association-csea-local-1000-dues-increaseTown of Berne – Board Oversight (2021M-77)
… B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… claims auditor was also the Information Technology (IT) Coordinator (Coordinator), his audit of claims initiated by him totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… were not needed, which created additional entry points for someone to inappropriately access the School’s network. Two … individuals unnecessarily shared access to a user account with administrative permissions. As a result, users could … provider’s contract did not define responsibilities. This can contribute to confusion over network responsibilities, …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsCentral Square Central School District – Fund Balance (2022M-196)
… levels. As a result, officials reduced the transparency of District finances and kept $8 million from productive use. … may not have been necessary, considering the amount of excess surplus funds retained. The District’s surplus fund … of $3.6 million that exceeded the liabilities eligible to be paid from the reserve by $1.5 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Thousand Islands Central School District – Financial Management (2022M-201)
… complete report – pdf] Audit Objective Determine whether the Thousand Islands Central School District (District) Board … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund … Adopt budgets that include reasonable estimates for appropriations and appropriated fund balance. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Rush Fire District – Internal Controls Over Financial Operations (2013M-255)
… fiscal year. Key Findings The Board-adopted credit card policy authorizes issuing credit cards to certain District officials. The policy states that each credit card purchase is limited to … item description, and the purchaser’s name. However, this policy does not require bonding insurance for all individuals …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255