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Ordinary Death Benefit – State Police Plan
… Your beneficiary may be entitled to an ordinary death benefit if you meet the eligibility requirements and your death is not attributable to an on-the-job accident. … payment (your beneficiaries would not receive a monthly pension benefit). The first $50,000 of this benefit is paid …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… reports to OSC for 2010 through 2014. The Treasurer does not provide the Board with bank reconciliations for … reviews bank statements or canceled checks. The Treasurer does not provide the Board with monthly budget-to-actual …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Town of Hamburg - Finance Office (2023M-109)
… was arrested in September 2022 for charges relating to her use of the Town’s credit card. She pleaded guilty to disorderly conduct in December 2022. Additionally, the … unsupported payroll payments totaling more than $19,000 to the former Director while one of her direct reports …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Port Jervis City School District – Financial Condition (2022M-152)
… manage the District’s financial condition. As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … million of fund balance that was not used. As of June 30, 2021, maintained a recalculated surplus fund balance totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Sharon Springs Central School District – Fund Balance Management (2022M-100)
… did not effectively manage fund balance, and need to improve their budgeting practices and be more transparent … $1.6 million. Allowed recalculated surplus fund balance to exceed the statutory limit by $2.3 million, or 23.7 … and appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed … over $860,000 that were for the same or similar types of material or service. As a result, we question whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Garrison Union Free School District – Information Technology (2023M-127)
… for IT equipment or develop an IT contingency plan. In addition to sensitive IT control weaknesses that we … they may not recover data and resume essential operations in a timely manner. 40 of the 115 enabled nonstudent network … nine laptops and one printer, were not properly recorded in the District’s inventory listing. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127West Genesee Central School District - Capital Assets (2023M-128)
… tested, and did not conduct periodic physical inventories to help ensure the records were accurate and complete and the … basis thereafter. As a result, officials may be unable to identify lost or stolen items. Of the 337 assets totaling … of, 156 either were indicated as disposed of prior to or without Board approval. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… did not: Monitor collections received in the main office to ensure all collections were accounted for or deposited in … $914,291 (99 percent of total collections remitted to the business office) were not deposited timely . For … days after they were received. Monitor State aid payments to ensure all available revenue was received, recorded …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and its … officials did not properly classify the amounts due to the general fund from the water and sewer funds. For the … the fiscal year ending May 31, 2014, the amount increased to $560,359. The Board did not adopt budgets which contained …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityCentral New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Purpose of Audit The purpose of our audit was to review internal controls over Authority operations for the … the accuracy of work hours the Accounts Manager reported to the Authority’s payroll service provider. Authority … with employee time records when certifying payrolls to ensure that payments are based on actual hours or days …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overHadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… Purpose of Audit The purpose of our audit was to examine Board oversight of Commission operations and the … joint activity which provides recreation and youth service to approximately 190 children residing in the Towns of Hadley … Findings The three towns did not enter into an agreement to govern the Commission or establish policies or procedures …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mPalmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Purpose of Audit The purpose of our audit was to review the District’s fund balance and reserves for the … over $7.1 million when there is currently no authority to reserve funds for this purpose and District officials … fund. The Board adopted budgets that included plans to use appropriated fund balance totaling $2.43 million from …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mBelfast Central School District – Procurement (2016M-317)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for the … policy that requires competition for purchases not subject to bidding requirements, the policy does not clearly … compliance with the policy or require District officials to properly document compliance when they sought competition. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Cuddebackville Fire District – Board Oversight (2024M-94)
… claims. As a result, the Board hindered their ability to make informed financial decisions. Complete, accurate and … reports. Ensure claims were properly audited prior to payment. Conduct required annual audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Agency Financial Reporting Package
… system used by the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the … Financial data and related information is required to ensure full and proper disclosure in financial statements … . AFRP Reporting Application Existing Users Log in to Online Services to get started. If you forgot your …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageFairview Fire District – Financial Operations (2024M-138)
… the information used by the Board and District officials to make financial decisions was accurate and complete. We also determined that taxpayers had limited access to financial information to help ensure they could make informed decisions relating to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… work performed by the firm he improperly contracted with to act as Director of Finance, resulting in incomplete and … Monthly financial reports were not generated and provided to the Town Board (Board) and bank reconciliations were not … of the Town’s resources by granting unrestricted access to the financial system and online banking to a third party …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32State Agencies Bulletin No. 1749.1
… This bulletin supersedes Payroll Bulletin 1749 Purpose To provide agency instructions for processing the 2019 … is 21P, is not working Summer Session and will not return to work in the fall of 2019, the agency must process a … will remain Active in their regular position and continue to be paid. Agency Actions for Summer Session Procedures For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17491-2019-summer-session-payments-institution-teachersState Comptroller DiNapoli Releases Audits
… Program) – Cost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up) (2022-F-14) For Medicaid recipients who are also enrolled in Medicare, Medicaid typically pays for any cost-sharing liabilities, such as Medicare deductibles, coinsurance, and copayments. The 2021 …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits