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Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial records and … access to the financial system and online banking to a third party and by not ensuring proper segregation of duties or other mitigating controls were in place. The Supervisor and other Board members were unaware …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… recorded and reported and that moneys were safeguarded for the period January 1, 2014 through February 28, 2015. … the Town of Fenner. The District’s general fund budget for 2015 totals $68,996. Key Findings The Treasurer has not submitted required annual financial reports to OSC for 2010 through 2014. The Treasurer does not provide the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Killawog Fire District – Controls Over Financial Operations (2013M-111)
… and to safeguard District moneys. Background The District is a district corporation of the State, distinct and separate from the Town of Lisle and located in Broome County. The Board of Fire Commissioners (Board) …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Generic PINs
… Contract Guidelines (Guidelines), the State Vehicle Use Policy (State Use Policy), and DEC’s Policies and Procedures (DEC Policies). … cards does not comply with the Guidelines, the State Use Policy, or DEC Policies, and DEC does not have sufficient …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsOrdinary Death Benefit – Career Plan
… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not … pension benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… Your beneficiary 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 … life insurance, which is currently exempt from federal income tax. Your accumulated contributions (if any) are also …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Your beneficiary 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 … life insurance, which is currently exempt from federal income tax. Your accumulated contributions (if any) are also …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitReal Property Tax Exemptions Administration (2017-MR-4)
… whether 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-4Opinion 97-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … Whether a volunteer fire department may expend foreign fire insurance tax moneys to remodel and purchase appliances for …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 95-14
… computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless … purposes and to pay for a ceremony to dedicate a new fire house and new fire apparatus. You ask whether a volunteer … purposes, and to pay for a ceremony to dedicate a new fire house and new fire apparatus. Sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-14DiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… lacked some or all the recommended components, including how to access crisis support and recognizing warning signs … personnel are often the first to notice if a student is having mental health challenges, and they need effective … and communities. Unfortunately, my office has found much of this vital training is not taking place. School …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffControls Over Cash Advance Accounts
… to a local bank account for use by the agency. As of December 31, 2014, the Department was authorized to have three advance … account to more appropriate levels based on analysis of historical usage, current business practices and anticipated …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsTuckahoe Common School District – Purchasing (2013M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over … School District is located in Suffolk County in the Town of Southampton. The District is governed by a Board of … by approving vendors for use outside of the competitive process. The Board does not always enter into written …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Selected Employee Travel Expenses
… monies by selected government employees complied with rules and regulations and is free from fraud, waste, and … have no assurance that these travel expenses complied with rules and regulations and are free from fraud, waste, and … monies by selected government employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesSelected Payments for Special Items Made to St. Mary's Hospital from January 1, 2011 through March 31, 2011
… Purpose To determine if BlueCross BlueShield’s (Empire’s) payments to St. Mary’s Hospital (St. Mary’s) for … made according to the provisions of the agreement between Empire and St. Mary’s. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-marys-hospital-january-1-2011-through-march-31-2011Empire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… Purpose To determine if BlueCross BlueShield’s (Empire’s) payments to Englewood Hospital and Medical Center … made according to the provisions of the agreement between Empire and Englewood. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerEmpire BlueCross BlueShield – Selected Payments for Special Items Made to Saratoga Hospital From January 1, 2011 Through March 31, 2011
… school district employees and their dependents. The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. … in accordance with agreements they negotiate with member hospitals, including Saratoga. Empire's payments to Saratoga … costs to acquire them. Key Finding We reviewed one claim payment to Saratoga for special items and determined Empire …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-made-saratoga-hospital-januarySelected Payments for Special Items Made to Mary Imogene Bassett Hospital from January 1, 2011 through March 31, 2011
… district employees and their dependents. The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. … in accordance with agreements they negotiate with member hospitals, including Bassett. Empire’s payments to Bassett … costs to acquire them. Key Findings We reviewed one claim payment to Bassett for special items and determined Empire …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mary-imogene-bassett-hospital-january-1-2011-throughSelected Payments for Special Items Made to Albany Medical Center from January 1, 2011 through March 31, 2011
… if BlueCross BlueShield’s (Empire’s) payments to Albany Medical Center (AMC) for special items were made according to … Insurance Program: Payments Made to Stony Brook University Medical Center (2009-S-27) New York State Health Insurance … if BlueCross BlueShields Empires payments to Albany Medical Center AMC for special items were made according to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-albany-medical-center-january-1-2011-through-march-31XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The Bureau of State Expenditures’ (Bureau) auditors may need additional … response to the Bureau’s request may cause New York State to incur unnecessary interest costs. Guide to Financial … The Bureau of State Expenditures Bureau auditors may need additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questions