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Ordinary Death Benefit – New Career Plan

… insurance, which is currently exempt from federal income tax. Your accumulated contributions (if any) are also payable …

https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefit

Divorce – Article 14 Benefits

… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … ensure your benefits will be distributed according to your wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or …

https://www.osc.ny.gov/retirement/publications/1644/divorce

Ordinary Death Benefit – Police and Fire Plan

… insurance, which is currently exempt from federal income tax. Your accumulated contributions (if any) are also payable …

https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefit

Cicero Fire District – Financial Condition (2023M-132)

… and contained the necessary information it needed to properly monitor the District’s financial condition and … may not have sufficient financial resources available to address unexpected occurrences or meet its cash flow … in the unrestricted fund balance deficit increasing to as much as $54,423 during the audit period. Effectively …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132

Village of Sidney – Financial Activities (2023M-14)

… were not assured the Board was effectively monitoring airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits exceeded $293,000. Delinquent … satisfy the liabilities. Key Recommendations Analyze the airport’s revenues and expenditures to determine whether …

https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14

West Webster Fire District – Financial Management (2023M-23)

… provided adequate and accurate financial reports. As a result, the Board was not transparent with taxpayers and … fund balance was used. The District did not have a written multiyear financial plan and comprehensive capital … Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23

Indian River Central School District – Financial Condition Management (2022M-92)

… report - pdf] Audit Objective Determine whether the Indian River Central School District (District) Board of … they would take corrective action. … Determine whether the Indian River Central School District District Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022m

Town of Salina – Information Technology (2013M-256)

… March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population of 33,710. The Town …

https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256

DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year

… growth for school districts and 10 of the state’s cities will be capped at 2%, the same as last year, according to … the inflation factor at 4.12% for those with a June 30, 2025 fiscal year end. “While inflation continues to decline … Note: Allowable levy growth is expressed as a percentage. List of allowable tax levy growth factors for all local …

https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-year

Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)

… Our review determined BOCES officials may have been able to reduce overtime by up to $28,337, or almost 11 percent. BOCES officials: Paid a total of $66,295 to 13 employees for work on Saturdays that included $22,091 …

https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtime

Eastchester 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-information

Town of Western - Supervisor’s Records and Reports (2022M-184)

… report - pdf] Audit Objective Determine whether the Town of Western (Town) Supervisor maintained complete, accurate and …

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184

New York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority

… which had previously been removed. The legislation (A.7925-A/S.6809-A) was sponsored by State Sen. Elijah … and important deterrent to waste, fraud and abuse in the state’s procurement process. By reviewing contracts …

https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-review