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Special Accidental Death Benefit – New Career Plan
… by: The accidental death benefit without reductions; and The Social Security benefit payable. For payments made … the salary that would have been payable to a police superior officer or a fire officer. …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitAnnual Financial Report Filing Deadlines
… CFO in the Annual Financial Reporting application or in a letter signed by the CFO and emailed to [email protected] …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesSeized Assets Program (Follow-Up)
… the proceeds from a criminal activity, or were purchased with the proceeds of a criminal activity. As of October 2017, …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… were followed. The former Director hired an employee in violation of Broome County Civil Service (BCCS) requirements …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Salamanca City School District – Financial Management and Payroll (2017M-138)
… management practices and employee compensation payments for the period July 1, 2013 through May 19, 2017. Background … with approximately 1,300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $29.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138State Agencies Bulletin No. 1754
… Employer Help Desk at [email protected] or by phone at (844) 619-9614. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1754-payserv-changes-agency-update-ability-new-york-state-and-localHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… Purpose of Audit The purpose of our audit was to assess Board compliance with training … The Hauppauge Fire District is a district corporation of the State, distinct and separate from the towns of Smithtown and Islip in Suffolk County, in which it is …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Board of Directors. The Department, which is located in the Village of Fair Haven in Cayuga County, provides fire protection to the Village, the Town of Sterling in Cayuga County and the Town of Wolcott in Wayne County. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityPlanning Resources
… Budgeting Local Government Management Guides Understanding the Budget Process [pdf] … Book New York - Local Government Data Search Includes Real Property Tax Cap, Constitutional Tax Limit, debt and … Capital Planning Tool [.xls] Capital Asset, Inventory and Property Records Sample Inventory and Property Record Forms …
https://www.osc.ny.gov/local-government/resources/planning-resourcesBrighton Central School District – Separation Payments (2016M-119)
… Background The Brighton Central School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which operates five schools … officials did not have written policies or procedures in place to provide guidance to employees and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Bradford Central School District – Financial Management (2016M-253)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial … Bradford Central School District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Connetquot Central School District – Financial Condition (2015M-98)
… The Connetquot Central School District is located in the Town of Islip, Suffolk County. The District, which is … balance that was not needed to finance operations, which, in effect, exceeded the statutory limit on unassigned fund … Ensure that the amount of unassigned fund balance is in compliance with statutory limits and develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Town of Evans – Employee Benefits (2024M-53)
… opt-out payments totaling $6,000.Officials were unable to explain why the former Supervisor was treated differently … occurred and were not detected or corrected due to a variety of factors including a decentralized process for … Town officials agreed with our recommendations and have indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53DiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… filed against Crowdstrike, its chief executive officer and chief financial officer, centers on false statements made … up to the July 19, 2024, worldwide IT outage caused by the Austin, Texas-based company’s failed software updates and resulting plummet in share value. “Crowdstrike misled …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitLyme Central School District – Financial Management (2024M-87)
… School District (District) Board of Education (Board) and District officials properly managed fund balance. Key Findings The Board and District officials did not properly manage the District’s … they levied more taxes than needed to fund operations and were not transparent with taxpayers. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Town of Volney – Financial Operations Oversight (2024M-93)
… the New York State Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Town of Butler – Financial Management (2024M-119)
… maintained an excessive unrestricted fund balance in the townwide and TOV funds. As of December 31, 2023, the … encumbrance for a plow truck that was not recorded in the accounting records or reported on the 2023 Annual …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… are at increased risk of paying more than necessary for goods and services. Specifically: Nine of 114 devices … the Director did not develop and implement procedures for price accuracy testing. Key Recommendations Perform …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Border City Fire District – Board Oversight (2024M-137)
… oversight. The former Chief was arrested on charges of grand larceny for allegedly stealing from the Company. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Town of Lodi – Town Hall Capital Project (2024M-130)
… corrective action. Appendix C includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130