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Accidental Death Benefit – State Police Plan
… die as the natural and proximate result of an on-the-job accident not due to your own willful negligence, an … your behalf, regardless of your years of service credit. "Accident” has a specific meaning with NYSLRS disability and … of the ordinary death benefit that would have been paid at your death, we will pay the difference to your designated …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitAccidental Death Benefit – Special 20- and 25-Year Plans
… die as the natural and proximate result of an on-the-job accident not due to your own willful negligence, an … your behalf, regardless of your years of service credit. "Accident” has a specific meaning with NYSLRS disability and … of the ordinary death benefit that would have been paid at your death, we will pay the difference to your designated …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitTown of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… deficit in 2012 totaling $4,610, which will further reduce unexpended surplus fund balance to $10,043. The water … deficit in 2012 totaling $18,035, which will further reduce unexpended surplus fund balance to $3,888. The Board …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Helping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… Helping Students Get Course Credit Credit Recovery Programs in School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolLaGrange Fire District – Board Oversight (2014M-127)
… was to examine the District’s financial condition for the period January 1, 2012 through December 13, 2013. Background … and implement controls to ensure that the District does not enter into any contract in which an officer or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… disbursement. The Company did not maintain records showing how many people bought tickets or attended all fund-raising events. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overSalamanca City School District – Financial Management and Payroll (2017M-138)
… exceeded the statutory limit by $17 million (58 percentage points). The Board and District officials have not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Southern Cayuga Central School District – Financial Condition (2020M-77)
… Adopt budgets that include reasonable estimates for revenues, appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77City of Elmira – Financial Condition (2017M-90)
… - pdf ] Purpose of Audit The purpose of our audit was to examine the City’s financial condition for the period … 2013 through March 1, 2017. Background The City of Elmira is located in Chemung County and has a population of … $31.7 million. Key Findings Financial information was not reported timely during the fiscal year, and annual …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Village of Wappingers Falls – Board Oversight (2023M-70)
… contractual agreements. Develop mitigating controls for the lack of segregation of financial duties. Key … policies and procedures to establish mitigating controls for the lack of segregation of financial duties, including …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Livonia Central School District – Software Management (2016M-293)
… Purpose of Audit The purpose of our audit was to assess the District’s software management for the period … Key Findings The Board’s acceptable-use policies do not detail practices for enforcement, such as monitoring … Key Recommendations Update the acceptable-use policies to include specific guidance related to software downloads …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… is located in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and Triangle in Broome County; the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mSouthern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… private and sensitive information or disable the network. 16 IT assets could not be traced to or from BOCES’ inventory …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyTown of Butler – Financial Management (2024M-119)
… audit also identified a $250,000 encumbrance for a plow truck that was not recorded in the accounting records or … Report (AFR), required to be filed with the Office of the New York State Comptroller (OSC). Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Town of Ontario – Board Oversight and Information Technology (2013M-105)
… Board oversight and information technology (IT) controls for the period January 1, 2011, through September 19, 2012. … exempt employees, and enforced established requirements for leave requests, accrual records, and employee time … that the Supervisor and accountant properly accounted for them and repaid them timely in accordance with law. The …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Columbia County – Payroll (2014M-121)
Columbia County Payroll 2014M121
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… 1, 2015 through October 31, 2016. Background The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established … Rockville Centre Housing Authority Claims Auditing and Cash Receipts …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… maintain proper supporting documentation for all ECA club collections and fundraising events. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… whether City of Cortland (City) officials ensured claims for credit account purchases and employee reimbursements were properly supported and for appropriate purposes. Key Findings City officials did not … and employee reimbursements were properly supported and for appropriate purposes. No formal City-wide policies were …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… of our audit and investigation, the former Director was arrested and pleaded guilty in December 2022 to official …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12