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State Comptroller DiNapoli Releases School District Audits
… Free School District – Extra-Classroom Activity (ECA) Funds (2021M-181) Unapproved ECA clubs were operating in the … establish an adequate accounting system for the district’s funds. As a result, district officials cannot ensure that …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0Town of Lancaster - Information Technology (2018M-114)
… were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Westfield Academy and Central School District - Financial Management (2018M-67)
… Determine whether District officials properly managed fund balance and reserves. Key Findings Unrestricted fund balance exceeded the statutory limit by more than … points) as of June 30, 2017. The Board appropriated fund balance not needed to fund operations and overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mHubbardsville Fire District - Board Oversight (2018M-107)
… adequate oversight of the District’s financial operations and fuel inventories. Key Findings The Board did not: Annually audit the Treasurer’s books and records or request to review budget-to-actual reports and bank statements. Properly establish its capital reserve …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Town of Cuyler – Town Clerk Operations (2017M-207)
… Purpose of Audit The purpose of our audit was to determine whether the Clerk properly … January 1, 2016 through May 16, 2017. Background The Town of Cuyler is located in Cortland County and has a population … Town of Cuyler Town Clerk Operations 2017M207 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Withdrawing Your Contributions and/or Your Membership – Article 14 Benefits
… Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/withdrawing-your-contributions-andor-your-membershipWorld Trade Center Presumption – New Career Plan
New Career Plan for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375h and 375i World Trade Center Presumption
https://www.osc.ny.gov/retirement/publications/1515/world-trade-center-presumptionWorld Trade Center Presumption – Regional State Park Police Plan
Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1867/world-trade-center-presumptionWorld Trade Center Presumption – State Police Plan
… If you participated in the World Trade Center (WTC) rescue, recovery or cleanup efforts, and … you should be aware of the benefits provided by the World Trade Center Presumption law. 1 You may be eligible for an … for these benefits. For more information, visit our World Trade Center Presumption page . 1 Updated 12/21 …
https://www.osc.ny.gov/retirement/publications/1518/world-trade-center-presumptionWorld Trade Center Presumption – Non-Contributory Plan with Guaranteed Benefits
… 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/1513/world-trade-center-presumptionWorld Trade Center Presumption – En-Con Police Officers 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/1822/world-trade-center-presumptionWorld Trade Center Presumption – Special 20- and 25-Year Plans
… If you participated in the World Trade Center (WTC) rescue, recovery or cleanup efforts, and you were … an accidental death benefit if you die from a qualifying WTC condition. There are specific eligibility requirements …
https://www.osc.ny.gov/retirement/publications/1517/world-trade-center-presumptionWorld Trade Center Presumption – State University Police Plan
State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d World Trade Center Presumption
https://www.osc.ny.gov/retirement/publications/1823/world-trade-center-presumptionWorld Trade Center Presumption – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article …
https://www.osc.ny.gov/retirement/publications/1511/world-trade-center-presumptionWorld Trade Center Presumption – Career Plan
… 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. You may be eligible to reclassify …
https://www.osc.ny.gov/retirement/publications/1642/world-trade-center-presumptionWorld Trade Center Presumption – Police and Fire Plan
… efforts, and you were employed by a participating employer of NYSLRS or another New York public retirement system at that time, you should be aware of the benefits provided by the World Trade Center …
https://www.osc.ny.gov/retirement/publications/1512/world-trade-center-presumptionWorld Trade Center Presumption – Forest Rangers Plan
… efforts, and you were employed by a participating employer of NYSLRS or another New York public retirement system at that time, you should be aware of the benefits provided by the World Trade Center …
https://www.osc.ny.gov/retirement/publications/1864/world-trade-center-presumptionBaldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… - pdf] Audit Objective Determine whether Determine whether the Board ensured that credit card and travel expenditures … and for legitimate District purposes. Key Findings Of the 279 credit card purchases made during our audit period, … did not have adequate supporting documentation attached to the claims. Two commissioners purchased vacation packages, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… balance. Ensure that unrestricted fund balance complies with the statutory limit. District officials generally agreed with our findings and recommendations and indicated they will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementLyon Mountain Fire District – Cash Disbursements (2017M-2)
… 1, 2015 through October 31, 2016. Background The Lyon Mountain Fire District is a district corporation of the … Lyon Mountain Fire District Cash Disbursements 2017M2 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2