Search

Ordinary Death Benefit – Career Plan

… may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an … 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 insurance, which is currently exempt from …

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

Comptroller DiNapoli Releases School Audits

… District and the Roosevelt Union Free School District . “In an era of limited resources and increased accountability, … and use of employee leave time. Leave time is granted in accordance with the applicable employment contracts and …

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

City of Yonkers – Budget Review (B6-15-15)

… their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for …

https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15

Killawog Fire District – Controls Over Financial Operations (2013M-111)

… Background The District is a district corporation of the State, distinct and separate from the Town of Lisle and …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111

State Agencies Bulletin No. 999

… 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 financial savings. The Retirement Incentive Program includes a Targeted Retirement Incentive …

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

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

… granted exemptions that lacked applications, renewal forms or supporting documentation. Assessors misclassified or …

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

Ordinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits

… may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an … active (not retired) members generally are not entitled to a montly pension benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from …

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

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 … at least one year of service since last joining the Retirement System and your death occurs: While you are on the … extended for an additional two years) following the last date you were paid on the payroll, provided your employment …

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

William Floyd Union Free School District – Payroll (2016M-165)

… The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … controls over the payroll process. The District does not have adequate procedures in place to ensure overtime is preapproved, and District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165

Child and Dependent Care Credit

… to identify potentially inappropriate Child and Dependent Care credits (credits) processed by the Department of … returns processed by the Department to the subsidized day care files provided by OCFS and ACS. Key Findings During the … pursue legislation to allow the Department to obtain child care subsidy data directly from OCFS and ACS. Use the data to …

https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-credit

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

… did not ensure that sufficient funds were available on open purchase orders when approving claims resulting in eight open purchase orders being overspent by $77,436. Key … and services when competitive bidding is not required by law, to ensure that the claims auditor has adequate criteria …

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

Village of Ilion – Information Technology (2015M-34)

… technology (IT) incidents in 2014 initiated by falsified email messages with a malware attachment that, when opened by … including how to recognize and respond to falsified email messages and the risks of inappropriate Internet use. …

https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34

Town of Nichols – Town Supervisor's Records and Reports (2022M-185)

… funds, where additional funding was not needed due to the casino revenues and did not levy the necessary property taxes … records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an …

https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185

Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)

… financial condition and its accountability over the water and sewer funds for the period June 1, 2012 through May … classify the amounts due to the general fund from the water and sewer funds. For the fiscal year ending May 31, 2013, the water and sewer funds owed the general fund $440,974. For the …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountability

Long Lake Central School District – Payroll (2016M-90)

… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … transfers between the District’s bank accounts for payroll purposes and preparing and executing the employees’ … direct deposits. The Superintendent’s reviews of the payroll process were not adequate because he did not compare …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90

Town of Hamburg - Finance Office (2023M-109)

… Determine whether the Town’s Finance Office payroll was accurate and supported. Key Findings The Town Board … her own credit card purchases. The former Director was arrested in September 2022 for charges relating to her … and Town officials did not ensure Finance Office payroll was accurate and supported. The Town made improper, …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109

State Agencies Bulletin No. 2158

… verification of the agency’s address to be displayed on Employee Form W-2 for Tax Year 2023. Effective Dates: This bulletin is … limit. Please indicate “ Agency Return Address ” on the subject line and include your five-digit Department … verification of the agencys address to be displayed on Employee Form W2 for Tax Year 2023 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2158-verification-agency-return-address-employee-form-w-2-wage-and-tax

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

… that no training was provided to the central treasurer or faculty advisors outlining their job duties. Reviewed … the remittances received from the student treasurers and faculty advisors were not provided. The student treasurers’ … cash in a timely manner. Ensure the central treasurer and faculty advisors are properly trained and maintain adequate …

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