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World Trade Center Presumption – Police and Fire Plan
… World Trade Center rescue, recovery or cleanup efforts, and you were employed by a participating employer of NYSLRS … World Trade Center Presumption law. 1 You may be eligible for an accidental disability retirement benefit if you become permanently disabled and unable to perform your job due to a qualifying condition. …
https://www.osc.ny.gov/retirement/publications/1512/world-trade-center-presumptionWorld Trade Center Presumption – Forest Rangers Plan
… benefit if you develop a qualifying condition after you retire. Certain family beneficiaries may be eligible to …
https://www.osc.ny.gov/retirement/publications/1864/world-trade-center-presumptionSpecial 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 … will be paid to your children who are under the age of 18 or, if they are students, until the age of 23. The Benefit The special accidental death benefit is a …
https://www.osc.ny.gov/retirement/publications/1511/special-accidental-death-benefitTown of Ashford – Water District (2015M-343)
… a detailed project plan detailing the project scope, timetable or documentation to support the estimated costs. …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Town of Deerpark – Real Property Tax Collections (2017M-277)
… for the period January 1, 2016 through July 19, 2017. Background The Town of Deerpark is located in Orange … of approximately 7,900. Budgeted appropriations for 2017 totaled approximately $5.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Cairo-Durham Central School District – Information Technology (2017M-246)
… 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/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Unified Court System Bulletin No. UCS-229
… Employees in Bargaining Units F8 represented by the Suffolk County Court Employees Association, Inc. Effective … dated June 15, 2016 OSC Actions At the request of the Suffolk County Court Employees Association, OSC will … Notify affected employees. Questions Questions regarding Suffolk County Court Employees Association dues and agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-229-suffolk-county-court-employees-association-dues-and-agencyFort Edward Union Free School District – Financial Condition (2015M-67)
… budgets that included realistic estimates based on historical or known trends, the District relied on the appropriation of fund balance to finance recurring expenditures and, as a result, the budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Bethlehem Central School District – Credit Cards (2017M-41)
… purpose of our audit was to determine if District credit card claims were adequately supported, audited prior to … Key Findings The claims auditor did not audit all credit card claims prior to payment. The credit card company directly withdraws monthly payments from the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Germantown Central School District – Payroll (2023M-3)
… (Board). Key Findings The District did not have adequate payroll processes to ensure compensation paid to employees … the Board. District officials did not properly segregate payroll processing duties and did not provide adequate oversight. We …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… opportunities. Work with collective bargaining units to revise BOCES’ pay schedule or frequency to eliminate the prepayment of unearned salaries/wages or establish a recourse method to recoup unearned salaries/wages. Continue with their …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollSchroon Lake Fire District – Cash Disbursements (2017M-9)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … The Schroon Lake Fire District is a district corporation of the State, distinct and separate from the Town of Schroon, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… bylaws. The Treasurer does not prepare monthly financial reports for distribution to the Board for its review. Key … include the Treasurer’s duties. Prepare monthly financial reports consisting of actual revenues and expenditures … Cheektowaga Public Library Treasurers Reports 2015M136 …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Naples Central School District – Network Access Controls (2020M-82)
… - pdf ] Audit Objective Determine whether Naples Central School District (District) officials ensured network access … 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-82Greene County - Information Technology (2020M-38)
… County officials did not provide cyber security training to IT personnel and County employees. Sensitive information … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT policies, communicate them to all employees, and review and update routinely or when …
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38Town of Brandon - Financial Condition (2019M-239)
… fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s … in operating deficits. The Board does not have a policy to maintain a reasonable level of fund balance. The Board has … appropriations and appropriating unavailable fund balance to finance operations. Develop and adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Town of Harford - Highway Asset Accountability and Procurement (2019M-201)
… services and complied with statutes related to conflicts of interest. Key Findings The Highway Superintendent did not maintain a complete inventory of Department assets and the Board did not adequately … those assets. A Board member had a prohibited conflict of interest totaling $4,400. The Town overpaid for fuel by …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Town of Schroeppel - Financial Records and Reports (2019M-187)
Determine whether the Comptroller maintained complete accurate and uptodate accounting records and reports
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… interfund transfers totaling $1.2 million to be used for a capital project which had not yet been approved by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementYorkshire-Pioneer Central School District – Financial Management (2020M-42)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42