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Department of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… by the Department of Labor (Department) were appropriate; and (ii) the Department recouped overpayments from New York State employees based on our current and prior year data analytics. Background As part of our … who made false statements or representations to obtain benefits to which they were not entitled. We also worked with …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Overview – Divorce and Your Benefits
… must be stated in the form of a Domestic Relations Order (DRO) — a legal document issued by the same court that issued the judgment of divorce. A DRO gives NYSLRS specific instructions on how benefits should … It is important for members to understand the impact a DRO might have on their benefits. The information in this …
https://www.osc.ny.gov/retirement/members/divorce/overviewOrdinary Death Benefit – New Career Plan
… year of service since last joining the Retirement System and your death occurs: While you are on the payroll; While …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… year of service since last joining the Retirement System and your death occurs: While you are on the payroll; While …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… fire insurance tax moneys and spent $53,322 of these funds on membership benefits and administrative costs. Key Finding …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… and disbursement activities of the Department and its Drill Team. Department officials do not audit the accounts of the Treasurer and the Drill Team’s chief financial officer. Neither the Board nor … and other financial records, including those of the Drill Team. Ensure that an annual audit of the Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesEast Aurora Union Free School District - Procurement (2023M-125)
… agreed with our recommendations and indicated that they have initiated or plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Village of Sidney – Financial Activities (2023M-14)
… that may require a transfer from the general fund to pay remaining liabilities. About $700,000 of the Village’s $1 …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… The Supervisor did not perform his financial duties or obtain training on how to perform his duties and was …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46West Webster Fire District – Financial Management (2023M-23)
… balance or ensure that the Treasurer provided adequate and accurate financial reports. As a result, the Board was not transparent with taxpayers and levied more taxes than needed to fund operations. We … fund balance was $1.8 million, which was unreasonable and sufficient to cover 50 percent of the 2022 …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… a written agreement with a detailed list and explanation of services and responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… report – pdf] Audit Objective Determine whether the Town of Venice (Town) Town Supervisor (Supervisor) maintained … or up-to-date . As a result, transparency and the Board’s ability to monitor financial operations were diminished . … receipts totaling $4 . 8 million were not recorded timely in the Supervisor’s accounting records. 11 disbursements …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… project . Officials: Borrowed $2 million more than needed for the initial project and used the funds to make other … In March 2022, the former clerk of the works was arrested for defrauding the New York State and Local Retirement System …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… not disable 44 former employee network user accounts. Some of the former employees left the District 13 years ago. Limit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userLe Roy Central School District – Reserve Funds (2022M-110)
… District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings … Board and District officials properly established reserve funds that have balances totaling $3 million, they did not … District officials properly established and used reserve funds and maintained them at reasonable levels …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110State Agency Small-Dollar Purchases (Follow-Up)
… voucher processes instead of the State procurement card, and to identify potential cost savings and revenue … in 2008-09 were consolidated or closed by 2011-12, while some new entities had been created. Of 315 entities that … usage, 51 did not have P-Cards during either year, and one used the P-Card for all purchases during both years. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … required financial statements to the Office of the State Comptroller. Key Recommendations In accordance with …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… Objective Determine whether Canajoharie Volunteer Fire Department (Department) officials ensured that financial … and supported. As a result, the ability to make financial decisions was hindered and officials lacked the information … action. … Determine whether Canajoharie Volunteer Fire Department Department officials ensured that financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesNorth Tonawanda City School District – Information Technology (2023M-102)
… Objective Determine whether North Tonawanda City School District (District) officials properly secured user account access to … properly managed user account permissions in the financial application but did not properly secure user account access …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… For the three-month period ending Sept. 30, 2023, Fund investments returned an estimated -1.59%. “The bounce back …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarter