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Special Accidental Death Benefit – New Career Plan

… under circumstances that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving the special accidental death benefit dies, this benefit will be paid to your …

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

Annual Financial Report Filing Deadlines

… resulting from the 2020 US Census population data. Changes in due dates are effective beginning Fiscal Year End … Units: All *Extension requests can be submitted by the CFO in the Annual Financial Reporting application or in a letter signed by the CFO and emailed to …

https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlines

Seized Assets Program (Follow-Up)

… or other items that are suspected of being used to conduct criminal activity, are the proceeds from a criminal activity, or were purchased with the proceeds of a criminal activity. As of October 2017, the Division was …

https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-follow

Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)

… Tier East Regional Planning Development Board was created in 1975 by an inter-municipal agreement between eight … were followed. The former Director hired an employee in violation of Broome County Civil Service (BCCS) …

https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165

Salamanca City School District – Financial Management and Payroll (2017M-138)

… Background The Salamanca City School District is located in the City of Salamanca and the Towns of Carrollton, Great Valley, Little Valley, Napoli and Salamanca in Cattaraugus County. The District is governed by an elected … by law) or to other reserves established and maintained in compliance with relevant statutes. Develop and adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138

State Agencies Bulletin No. 1754

… of the NYSLRS Redesign Project Background As mentioned in Payroll Bulletin #1745 , NYSLRS rolled out a new information system in May 2019. The NYSLRS information system now starts, stops, … 18, 2019 OSC Actions OSC will update the Deduction table in PayServ to remove agency update for the above referenced …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1754-payserv-changes-agency-update-ability-new-york-state-and-local

Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)

… and separate from the towns of Smithtown and Islip in Suffolk County, in which it is located. The District, which is governed by an … the purchasing process to ensure that purchases are made in accordance with New York State General Municipal Law and …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375

Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)

… Board provided adequate oversight of Department operations for the period April 1, 2013 through July 9, 2014. Background … The Fair Haven Volunteer Fire Department, Inc. is a not-for-profit corporation with approximately 35 members, … and the Town of Wolcott in Wayne County. Disbursements for the period April 1, 2013 through May 31, 2014 totaled …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activity

Planning Resources

… Process [pdf] Personal Service Cost Containment [pdf] On Demand Webinars Understanding the Budget Process Budgeting … Multiyear Financial Planning [pdf] Reserve Funds [pdf] On Demand Webinars Multiyear Financial Planning Multiyear … Multiyear Capital Planning [pdf] Capital Assets [pdf] On Demand Webinars Multiyear Capital Planning Multiyear …

https://www.osc.ny.gov/local-government/resources/planning-resources

Brighton Central School District – Separation Payments (2016M-119)

… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2014 through …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119

Bradford Central School District – Financial Management (2016M-253)

… period July 1, 2012 through April 15, 2016. Background The Bradford Central School District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the Towns of … Bradford Central School District Financial Management 2016M253 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253

Connetquot Central School District – Financial Condition (2015M-98)

… audit was to evaluate the District’s financial activities for the period July 1, 2013 through November 30, 2014. … with approximately 6,300 students. Budgeted appropriations for 2014-15 were approximately $177.6 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98

Town of Evans – Employee Benefits (2024M-53)

… properly supported or approved. We reviewed leave records for 27 of the Town’s 80 employees and determined that 373.5 … to a variety of factors including a decentralized process for maintaining leave records and a lack of oversight of …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53

DiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit

… Retirement Fund (Fund), has been appointed lead plaintiff in a securities fraud class action lawsuit filed against the … company’s failed software updates and resulting plummet in share value. “Crowdstrike misled investors by falsely … exposed after it caused one of the largest cyber-disasters in history leading to a worldwide shutdown and billions in …

https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuit

Lyme Central School District – Financial Management (2024M-87)

… pdf] Audit Objective Determine whether the Lyme Central School District (District) Board of Education (Board) and … Determine whether the Lyme Central School District District Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87

Town of Volney – Financial Operations Oversight (2024M-93)

… accounting records or present records to the Board for audit as required by New York State Town Law (Town Law), … conduct required annual audits. The Board adopted budgets for fiscal years 2023 and 2024 that were not based on …

https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93

Town 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-119

Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)

… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … did not include all businesses with timing devices. In addition, the Director did not develop and implement … testing. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4