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Special Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)

… If you die under circumstances that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving … by: The accidental death benefit without reductions; and The Social Security benefit payable. The salary used to …

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

World Trade Center Presumption – State Police Plan

… benefit, if you become permanently disabled and unable to perform your job due to a qualifying condition. You may be eligible to reclassify your service or disability retirement benefit …

https://www.osc.ny.gov/retirement/publications/1518/world-trade-center-presumption

World Trade Center Presumption – En-Con Police Officers Plan

… and you were employed by a participating employer of NYSLRS or another New York public retirement system at that … benefit if you become permanently disabled and unable to perform your job due to a qualifying condition. You may be eligible to reclassify …

https://www.osc.ny.gov/retirement/publications/1822/world-trade-center-presumption

Fort Edward Union Free School District – Financial Condition (2015M-67)

… The Fort Edward Union Free School District is located in the Village of Fort Edward in Washington County. The District is governed by a Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67

Bethlehem Central School District – Credit Cards (2017M-41)

… prior to payment and paid in a secure and timely manner for the period July 1, 2015 through November 30, 2016. … has approximately 4,600 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $96.5 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41

Germantown Central School District – Payroll (2023M-3)

… the compensation was supported and authorized by the Board of Education (Board). Key Findings The District did not have … to separate individuals and provide adequate oversight of the work performed by these employees. Ensure that …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)

… Board of Cooperative Educational Services (BOCES) officials accurately compensated employees. … bargaining units/departments. Key Recommendations Review payroll processes for efficiency improvement opportunities. …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payroll

Cheektowaga Public Library – Treasurer’s Reports (2015M-136)

… 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The Library, which … the Board of Regents of the State Education Department in 1969, is governed by a five-member Board of Trustees … Findings The Board has not outlined the Treasurer’s duties in the bylaws. The Treasurer does not prepare monthly …

https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136

Schroon Lake Fire District – Cash Disbursements (2017M-9)

… accurately calculate disbursements. Disbursements made to pay bills were not always authorized by the Board prior to …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9

Town of Schroeppel - Financial Records and Reports (2019M-187)

… which are the Annual Financial Reports, were not filed on a timely basis. The Board did not annually audit the …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187

Hoosick Falls Central School District - Financial Condition Management (2019M-159)

… We project appropriations were estimated more reasonably in 2019-20 but certain account lines continued to be …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-management

Town of Harford - Highway Asset Accountability and Procurement (2019M-201)

… accountability. Ensure fuel purchases are verified to the State contract price. Ensure elected and appointed officials …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201

Town of Brandon - Financial Condition (2019M-239)

… Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January … overspent three consecutive years (2017-2019), resulting in operating deficits. The Board does not have a policy to …

https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239

Greene County - Information Technology (2020M-38)

… County Legislators did not monitor compliance with the County’s acceptable use policy, and did not adopt IT … review and update routinely or when significant changes in the environment occur. Provide adequate cyber security …

https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38

Naples Central School District – Network Access Controls (2020M-82)

… - pdf ] Audit Objective Determine whether Naples Central School District (District) officials ensured network access … corrective action. … Determine whether Naples Central School District District officials ensured network access …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82

Yorkshire-Pioneer Central School District – Financial Management (2020M-42)

… average of $3.3 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42

Comptroller DiNapoli Releases School Audits

… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … through 2012-13 fiscal years, which caused the district to realize annual operating surpluses totaling approximately … does not have written policies, procedures or resolutions to govern electronic transfers. As a result, the treasurer …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0

Comptroller DiNapoli Releases Municipal Audits

… audits of the Barnard Fire Department , Barnard Fire District , Orange Lake Fire District , Village of Silver Springs , … audits of the Barnard Fire Department Barnard Fire District Orange Lake Fire District Village of Silver Springs …

https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits