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Ordinary Death Benefit – Article 14 Benefits
… 90 days of service and your death occurs: While you are on the payroll; or While you are on an authorized medical leave for up to two years (which may … … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitEssex Fire District No. 2 – Cash Disbursements (2015M-167)
… audit was to examine internal controls over the District’s cash disbursements for the period January 1, 2014 through … The Board has not adopted policies or procedures for cash disbursements; the Board did not ensure that claims were …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167New York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… into law on Dec. 17. The measure, proposed by the Office of State Comptroller, allows municipalities identified as … budgeting requires officials to take a long-term view of the impact that spending decisions have on their finances. “Through our audits and fiscal profiles of communities across New York, my office has continually …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningDiNapoli: Local Sales Tax Collections Grew 5.1% in November
… York City’s collections totaled $815 million, an increase of 5.8%, or $45 million. County and city collections in the rest of the state totaled $887 million, an increase of 4.4%. Nearly all (55 out of 57) counties experienced …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberRensselaer County – County Bridge Maintenance (S9-13-6)
… operating budget was $9.9 million for the 2012 fiscal year. The Department is responsible for the maintenance and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… 2014. Background The Amani Public Charter School, located in the City of Mount Vernon, is a public school that is not … employees have offer letters and/or personnel Action Forms in their personnel files to establish salaries and wages at …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… procedures for the period January 1, 2014 through June 30, 2015. Background The Upper Mohawk Valley Memorial …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… credit card and travel expenditures for the period January 1, 2015 through July 31, 2016. Background The Bethpage Fire … reports and meal expenditure receipts totaling $1,625 included individuals who were not authorized to travel …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Vestal Central School District – Fund Balances (2017M-91)
… management practices for the period July 1, 2015 through March 31, 2017. Background The Vestal Central School District … Board of Education. Budgeted appropriations for the 2017-18 fiscal year total approximately $76.2 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Tully Central School District – Financial Management (2016M-359)
… Onondaga County. The District, which operates two schools with approximately 860 students, is governed by an elected … through 2014-15. Three District general fund reserves with balances totaling over $2.9 million as of June 30, 2015 … levels and take appropriate action, in accordance with statute, to reduce reserves with excess funds. Develop, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359York Central School District – Online Banking (2016M-295)
… Wyoming County. The District, which operates two schools with approximately 735 students, is governed by an elected … Ensure there are sufficient written agreements with any banks and that those who perform online banking transactions are familiar with their content. Establish written online banking …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Warsaw Central School District – Financial Management (2016M-278)
… Background The Warsaw Central School District is located in the Towns of Gainesville, Java, Middlebury, Orangeville, Warsaw and Wethersfield in Wyoming County. The District, which operates two schools … and appropriated fund balance and reserves. Review all reserves at least annually to determine if the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Northeastern Clinton Central School District – Payroll (2016M-76)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $27.4 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Watervliet City School District – Fiscal Stress (2014M-149)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … The Watervliet City School District is located in the City of Watervliet and the Town of Colonie in Albany County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149East Hampton Union Free School District – Financial Software User Access (2016M-340)
… Findings The Board has not annually designated a system administrator. Instead, the Board annually appoints a Network … a proper segregation of duties. Users were given system administrator rights when they shouldn’t have been, giving … information. Key Recommendations Annually designate an administrator for the financial software to clarify who is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessCorinth Central School District – Financial Condition (2015M-68)
… Background The Corinth Central School District is located in the Towns of Corinth, Day, Greenfield, Hadley and Wilton in Saratoga County and the Town of Lake Luzerne in Warren County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Monticello Central School District – Budgeting (2014M-97)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 2, 2013. … 3,100 students. General fund budgeted appropriations for the 2013-14 fiscal year totaled approximately $80.2 million. Key Findings Budget estimates for revenues and appropriations have not been aligned with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Mexico Academy Central School District –Financial Management (2016M-219)
… The District’s budgeted appropriations for the 2015-16 fiscal year were $54.2 million. Key Findings Based on the new terms … our projections, at the conclusion of the 2019-20 fiscal year, the selected reserves and unassigned fund balance will …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… Purpose of Audit The purpose of our audit was to examine internal controls over budget transfers and IT for the period July 1, 2014 through August …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationMahopac Central School District – Financial Condition (2013M-302)
… budgets and managed fund balance responsibly in accordance with statute. With the exception of the 2010-11fiscal year when the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302