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Killawog Fire District – Controls Over Financial Operations (2013M-111)
… consists of five elected members and is responsible for the District’s overall financial management. The … general fund budget totaled approximately $88,000 for the 2013 fiscal year. Key Findings The Board has retained … us that approximately $189,000 of this fund balance was for a reserve fund established approximately 17 years ago. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Generic PINs
… 10 unique personal identification numbers (PINs) for the regional and central offices. Last year, DEC made …
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 … of absence (with or without pay); While you are receiving Workers’ Compensation or other employer-funded benefits, for … on an authorized medical leave of absence or receiving Workers’ Compensation or other employer-funded benefits, …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not … of absence (with or without pay); While you are receiving Workers’ Compensation or other employer-funded benefits, for … on an authorized medical leave of absence, or receiving Workers’ Compensation or other employer-funded benefits, …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not … of absence (with or without pay); While you are receiving Workers’ Compensation or other employer-funded benefits, for … on an authorized medical leave of absence or receiving Workers’ Compensation or other employer-funded benefits, …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitComptroller DiNapoli Releases School Audits
… of the Avoca Central School District , Fire Island Union Free School District , Rome City School District and the Roosevelt Union Free School District . “In an era of limited resources and … or procedures to formalize this process. Fire Island Union Free School District – Leave Accruals (Suffolk County) …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Real Property Tax Exemptions Administration (2017-MR-4)
… The purpose of our audit was to determine whether town assessors were properly administering select real property … or social activities and other such considerations. Assessors are responsible for granting and tracking real … and Veterans exemptions in 10 towns. Key Findings Assessors granted exemptions that lacked applications, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Comptroller DiNapoli Releases School Audits
… his office completed audits of the Amani Public Charter School , Holland Central School District , Mount Pleasant Central School District and … his office completed audits of the Amani Public Charter School Holland Central School District Mount Pleasant Central …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… documented by both parties. Duplicate press-numbered receipts for the remittances received from the student … Ensure that all extra-classroom activity fund cash receipts are supported by appropriate documentation. Use pre-numbered receipts for all extra-classroom activity fund receipts. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomChild and Dependent Care Credit
… our examination was to identify potentially inappropriate Child and Dependent Care credits (credits) processed by the Department of … to pursue legislation to allow the Department to obtain child care subsidy data directly from OCFS and ACS. Use the … our examination was to identify potentially inappropriate Child and Dependent Care credits credits processed by the …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditCuddebackville Fire District – Board Oversight (2024M-94)
… and properly audited claims. Key Findings The Board did not provide adequate oversight of the District’s financial … claims. As a result, the Board hindered their ability to make informed financial decisions. Complete, accurate and … statement balances differed from the ending cash balances in the accounting records by $638,485.The Board also used …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Elwood Union Free School District – Electronic Transfers (2014M-133)
… was to evaluate the District’s controls over electronic transfers for the period July 1, 2012 through August 31, … procedures or Board resolutions to govern electronic transfers. As a result, the Treasurer and a payroll clerk processed electronic transfers without adequate segregation of duties or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133State Agencies Bulletin No. 2267
… address to be displayed on Employee Form W-2 for Tax Year 2024. Effective Dates: This bulletin is effective … providing the correct address prior to November 15, 2024 . Changes to the agency name field must be within the … Agencies must submit corrections prior to November 15, 2024 , to ensure the correct return address is printed on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2267-verification-agency-return-address-employee-form-w-2-wage-and-taxTown of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… not generated and provided to the Town Board (Board) and bank reconciliations were not completed promptly. 86 budget … granting unrestricted access to the financial system and online banking to a third party and by not ensuring proper …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32State Agencies Bulletin No. 999
… To inform agencies of the creation of Reason Codes TRI and NPR . Affected Employees All employees who elect to … Incentive Program includes a Targeted Retirement Incentive and a “55/25 No Penalty” Retirement Incentive. The open … Incentive Program is 7/1/10-9/28/10. In order to track and monitor the program, OSC has created two new Reason Codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesWilliam Floyd Union Free School District – Payroll (2016M-165)
… December 31, 2015. Background The William Floyd Union Free School District is located in the Town of Brookhaven, … William Floyd Union Free School District Payroll 2016M165 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… Wars Hall (VFW Hall), which is owned by the Town and used for election polling, such as accessible parking spaces with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Long Lake Central School District – Payroll (2016M-90)
… 1, 2014 through November 30, 2015. Background The Long Lake Central School District is located in the Towns of Arietta and Long Lake in Hamilton County. The District, which operates one … Long Lake Central School District Payroll 2016M90 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Irvington Union Free School District – Information Technology (2016M-266)
… acceptable use policy because the District’s web filtering software is not configured to block access. Key Recommendations Update the District’s … Internet usage and configure the web filtering software to block access to sites that violate the acceptable use policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266City of Yonkers – Budget Review (B6-15-15)
… Revenue estimates for metered water sales, sewer rents, mortgage tax and income tax may not be achievable. The …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15