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C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… internal controls of the Company’s financial operations for the period October 1, 2009, to January 2, 2013. … reconciliations. Key Recommendations Seek reimbursement for the misappropriated funds. Develop internal controls over … the internal controls of the Companys financial operations for the period October 1 2009 to January 2 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Cayuga County Community College – Information Technology (2013M-291)
… College’s internal controls over Information Technology for the period September 1, 2011 through August 27, 2013. … by Cayuga County and operates two campuses. The College is a part of the State University of New York (SUNY) system, and … members and a student trustee. Key Findings The College does not have a complete, centralized and up-to-date …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291City of New Rochelle - Elevator Inspections (2018M-62)
… - pdf] Audit Objective Determine whether the City Bureau of Buildings (Bureau) officials ensured that elevators were … Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) local law, as applicable. Key … elevators and related equipment that were not included. 75 of 85 property owners did not submit either six month or …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62City of Ogdensburg - Payroll Processing – (2014M-207)
… Purpose of Audit The purpose of our audit was to review internal controls over payroll processing for the … Mayor and six Councilors. Key Findings City officials did not ensure that internal controls over payroll processing … from the computerized payroll system that lists the gross pay for each individual employee separated by appropriation …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Divorce – Career Plan
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … specify otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value …
https://www.osc.ny.gov/retirement/publications/1642/divorceOrdinary Death Benefit – New Career Plan
… The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitDivorce – Article 14 Benefits
… has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a portion … your retirement benefits should be divided. However, it does not allow for a distribution of your pension until you … beneficiary designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes …
https://www.osc.ny.gov/retirement/publications/1644/divorceOrdinary Death Benefit – Police and Fire Plan
… The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitDivorce – Regional State Park Police Plan
… marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a … of your pension until you actually retire, die or terminate membership. If you are divorced, it is … beneficiary designations made by retirees who chose the Single Life Allowance option or certain alternative options …
https://www.osc.ny.gov/retirement/publications/1867/divorceDivorce – New Career Plan
… marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a … of your pension until you actually retire, die or terminate membership. If you are divorced, it is … beneficiary designations made by retirees who chose the Single Life Allowance option or certain alternative options …
https://www.osc.ny.gov/retirement/publications/1515/divorceDivorce – Non-Contributory Plan with Guaranteed Benefits
… the marriage has ended. The division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a … of your pension until you actually retire, die or terminate membership. If you are divorced, it is … beneficiary designations made by retirees who chose the Single Life Allowance option or certain alternative options …
https://www.osc.ny.gov/retirement/publications/1513/divorceCicero Fire District – Financial Condition (2023M-132)
… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Village of Sidney – Financial Activities (2023M-14)
… were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14West Webster Fire District – Financial Management (2023M-23)
… report – pdf] Audit Objective Determine whether the West Webster Fire District (District) Board of Fire Commissioners … comment on the District’s response letter. … audit west webster fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Indian River Central School District – Financial Condition Management (2022M-92)
… report. While the Board and officials made some progress in implementing the prior audit recommendations, they must …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mTown of Salina – Information Technology (2013M-256)
… and procedures to protect data resources. Town officials do not maintain a complete and accurate computer inventory …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearPutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… (BOCES) officials ensured non-instructional employee overtime was properly monitored, approved and accurately … (Board) did not always ensure non-instructional employee overtime was properly monitored, approved or calculated. The … this overtime may have been avoided if some employees worked Tuesday through Saturday, as outlined by the CBA. …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeEastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… unneeded network user accounts: 181 for students no longer in the District.These students left the District between June …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationTown of Western - Supervisor’s Records and Reports (2022M-184)
… financial records and has been unable to obtain bonding for a capital project. In addition, the highway fund owes the …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184