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Ordinary Death Benefit – Police and Fire 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/1512/ordinary-death-benefitMerrick Union Free School District – Financial Condition (2016M-240)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial operations and use of … during the audit period but instead used operating funds to pay for related costs. Key Recommendations Adopt budgets … or other identified analysis. Develop a written plan to reduce the level of unrestricted fund balance to legal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Marion Central School District – Tuition Reimbursements (2016M-11)
Marion Central School District Tuition Reimbursements 2016M11
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … $64.6 million. Key Findings The District has needed to borrow several million dollars throughout the audit period … resources totaling $7.7 million in the 2013-14 fiscal year to pay for principal and interest costs on outstanding debt. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Batavia City School District – Financial Condition (2016M-160)
… 2012 through March 10, 2016. Background The Batavia City School District is located in the City of Batavia and the … the debt service fund to the general fund. … Batavia City School District Financial Condition 2016M160 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… authorized to sign checks in the Treasurer’s absence and, in fact, signed all District checks in place of the … the District Clerk to sign District checks as the primary, and sole, signatory. The Board should ensure that any …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… officials established adequate controls over user accounts to help prevent unauthorized use, access, and loss, and … did not establish adequate controls over user accounts to help prevent unauthorized use, access and loss nor did … unneeded network user accounts: 181 for students no longer in the District.These students left the District between June …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationKings Park Central School District – IT Asset Management (S9-22-13)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Geneseo Central School District – IT Asset Management (S9-22-11)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 55 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 12 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Pine Bush Central School District – IT Asset Management (S9-22-21)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 40 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. We found 7 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Village of Pomona – Financial Condition (2015M-272)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition for the period … Village officials have not developed a multiyear plan to address the Village’s deficits. The Board allowed budget line items to be overexpended and budget transfers to be made after the …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Mechanicville City School District – IT Asset Management (S9-22-16)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 36 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Lyncourt Union Free School District – Financial Condition (2016M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … that appropriated a total of $810,000 in fund balance to finance District operations, but none of the appropriated … The Board has not adopted a multiyear financial plan to allow it to facilitate the development of future finances. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Chittenango Central School District – Information Technology (2023M-155)
… private and sensitive information (PPSI) may be accessible to unauthorized users. Officials also have less assurance … employees and other responsible parties would be able to react quickly and effectively to help resume, restore, repair and/or rebuild critical IT …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… properly recorded and supported. As a result, the ability to make financial decisions was hindered and officials lacked the information necessary to provide an annual report. The Treasurer did not … percent) totaling $33,280, provide timely monthly reports to officials for eight of the 13 months in our audit period …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesGlens Falls Common School District – Financial Condition (2015M-66)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budget, causing the District’s unrestricted fund balance to decrease to $6,036, which was less than 1 percent of the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… The Byron-Bergen Central School District is located in the Towns of Byron and Bergen in Genesee County. The District, which is governed by an … agreements with its banks to clearly prescribe the manner in which electronic or wire transfers of funds would be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationFloral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… when in fact, they were not. Key Recommendations Develop and adopt budgets that include realistic estimates for expenditures and unexpended surplus funds. Discontinue the practice of … District operations. Review the District’s fund balance and develop a plan to reduce the balance to an appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementAfton Central School District – Fund Balance Management (2023M-18)
… the District’s fund balance. As a result, they levied more taxes than needed to fund operations and were not transparent … impact of debt issuance versus using surplus fund balance on District operations. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Purpose of Audit The purpose of our audit was to examine and evaluate the Library’s processes for … does not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to review the waived transactions. The librarians, opening …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102