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Special Disability Benefits – New Career Plan
… disease, certain types of cancer or lung disease, but passed a physical examination upon entry to firefighting … officers who are permanently disabled by heart disease but passed a physical examination upon entry to police service …
https://www.osc.ny.gov/retirement/publications/1515/special-disability-benefitsSpecial Disability Benefits – Career Plan
… if you are permanently disabled because you contracted HIV (where there may have been exposure to bodily fluids that …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsSpecial Disability Benefits – Non-Contributory Plan with Guaranteed Benefits
… disease, certain types of cancer or lung disease, but passed a physical examination upon entry to firefighting … officers who are permanently disabled by heart disease but passed a physical examination upon entry to police service …
https://www.osc.ny.gov/retirement/publications/1513/special-disability-benefitsSpecial Disability Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… for an accidental disability retirement benefit if you are permanently disabled because you contracted HIV(where … after contact with members of the public. Firefighters who are permanently disabled by heart disease, certain types of … of duty disability retirement benefit. Police officers who are permanently disabled by heart disease but passed a …
https://www.osc.ny.gov/retirement/publications/1511/special-disability-benefitsSpecial Disability Benefits – Police and Fire Plan
… disease, certain types of cancer or lung disease, but passed a physical examination upon entry to firefighting … officers who are permanently disabled by heart disease but passed a physical examination upon entry to police service …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefitsBroadalbin-Perth Central School District – Cash Management (2020M-65)
… As a result, officials did not maximize interest earnings for the District. Officials did not formally solicit interest rate quotes or prepare cash flow forecasts to estimate the amount of funds available for investment. … Ensure available funds are invested within legal limits, to maximize interest earnings. Prepare cash flow forecasts …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mClaryville Volunteer Fire Company – Financial Controls (2014M-53)
… and is associated with the Claryville Fire District, which covers the Town of Denning in Ulster County and part of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Lansingburgh Central School District – Purchasing (2017M-173)
… Purpose of Audit The purpose of our audit was to determine whether purchase orders were independently authorized and purchases were for appropriate District purposes for the period July 1, 2015 … also serving as the purchasing agent, has the ability to submit requisitions, creating a situation where purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Ossining Union Free School District – Financial Management (2017M-176)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials adopted … and adequately managed the District’s financial condition for the period July 1, 2015 through June 8, 2017. Background … realistic estimates for expenditures. Formulate a plan to use excess fund balance to benefit District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… 2013 through May 12, 2015. Background The Kenmore-Town of Tonawanda Union Free School District is located in the Town of Tonawanda, Erie County. The District, which operates 12 … KenmoreTown of Tonawanda Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementMechanicville Housing Authority – Tenant Rents (2015M-246)
… each employee collecting tenant rents has a unique user name and password in the computer system. Generate and review …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period of June 1, 2011 through January 31, 2013. … throughout the year and make necessary adjustments to ensure that deficits do not occur and implement a plan to …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273North Bellmore Union Free School District – Financial Condition (2014M-47)
… Purpose of Audit The purpose of our audit was to examine the District’s financial operations and the use of fund balance for the period of July 1, 2012 through June 30, 2013. … surplus funds. Review fund balance and develop a plan to reduce the balance to an appropriate level. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Arkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… 1, Inc. (Company) Treasurer properly deposit, disburse, record and report Company funds? Audit Period January 1, 2024 … A fire company treasurer must properly deposit, disburse, record and report a fire company’s funds to ensure statutory … Summary The Treasurer did not properly deposit, disburse, record and report Company funds. As a result, the Executive …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1State Comptroller DiNapoli Releases Municipal & School Audits
… which had an average of $13.4 million available for investing. Had officials considered other legally … The district did not prepare monthly cash flow forecasts to estimate funds available for investment, monitor … was not sought for: any of the five purchases subject to competitive bidding requirements during the audit period …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… with chronic budget strain," said DiNapoli. "Looking to the future, local officials should exercise fiscal caution … of scores is based on 2016 financial information provided to DiNapoli’s office by local governments as of Aug. 31, 2017 … has increased each year from 122 in 2013 to 138 in 2016. For a list of non-filers for fiscal year ending 2016, visit: …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresWarwick Valley Central School District - Professional Services (2019M-139)
… Key Finding District officials did not seek competition for professional services from four of the 12 professional … The Board should: Review and update the procurement policy to be sure it sets forth the expectations for the procurement … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… cash. Key Findings Town officials purchased a fire truck for more than $300,000 without competitive bidding, and …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111Rensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… Purpose of Audit The purpose of our audit was to examine the Authority’s controls over the issuing of and accounting for water and sewer bond proceeds for the period of June 1, … by an appointed five-member Board, was established in 1986 to promote economic development through financing, managing …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17