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Saugerties Central School District – IT Asset Management (S9-22-05)
… report – pdf] Audit Objective Determine whether Saugerties Central School District (District) officials appropriately … or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Randolph Central School District – IT Asset Management (S9-22-22)
… one without costs recorded) and an uninterruptible power supply ($1,377) were not inventoried. In addition, annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Village of Fleischmanns – Water Fund (2013M-151)
… Purpose of Audit The purpose of our audit was to assess the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. Background The Village of Fleischmanns is … excessive fund balance, but has since caused fund balance to significantly decrease over the past two years. Although …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… to monitor the budget and finances and did not establish a comprehensive written multiyear financial plan. The Board … years. The Corporation’s ability to pay off the LOCs is contingent on the sale of three properties, which … by reviewing periodic financial reports. Establish a comprehensive written multiyear financial plan. Corporation …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andState Comptroller DiNapoli Releases Municipal & School Audits
… mounted at the proper height in restrooms and accessible parking with painted lines and access aisles in the parking lot. Town of Babylon – Physical Accessibility to … hall, the town hall annex, which lacked van accessible parking spaces; the senior center; the parks and recreation …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… of Town of Chazy , Village of Freeville , Village of Silver Creek , Town of Windsor and the City of Yonkers . "In … the accrual and use of vacation and sick time. Village of Silver Creek – Capital Projects (Chautauqua County) The board … audits of Town of Chazy Village of Freeville Village of Silver Creek Town of Windsor and the City of Yonkers …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1Special Accidental Death Benefit – Career Plan
… the salary that would have been payable to a police superior officer or a fire officer. …
https://www.osc.ny.gov/retirement/publications/1642/special-accidental-death-benefitSpecial Accidental Death Benefit – Forest Rangers Plan
… information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c Special Accidental Death Benefit …
https://www.osc.ny.gov/retirement/publications/1864/special-accidental-death-benefitSpecial Accidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… 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/1513/special-accidental-death-benefitSpecial Accidental Death Benefit – State University Police Plan
… by: The accidental death benefit without reductions; and The Social Security benefit payable. The earnings used to … University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d Special Accidental …
https://www.osc.ny.gov/retirement/publications/1823/special-accidental-death-benefitSpecial Accidental Death Benefit – En-Con Police Officers Plan
… 23. The Benefit The special accidental death benefit is a pension equal to your salary reduced by: The accidental death benefit without reductions; and The Social Security benefit payable. The salary used to … Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension …
https://www.osc.ny.gov/retirement/publications/1822/special-accidental-death-benefitSpecial Accidental Death Benefit – Police and Fire Plan
… The accidental death benefit without reductions; and The Social Security benefit payable. The salary used to compute the …
https://www.osc.ny.gov/retirement/publications/1512/special-accidental-death-benefitSpecial Accidental Death Benefit – Regional State Park Police 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 …
https://www.osc.ny.gov/retirement/publications/1867/special-accidental-death-benefitSpecial Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… If you die under circumstances that permit payment of the accidental death benefit, a special accidental death … will be paid to your children who are under the age of 18 or, if they are students, until the age of 23. The Benefit The special accidental death benefit is a …
https://www.osc.ny.gov/retirement/publications/1511/special-accidental-death-benefitTown of Ashford – Water District (2015M-343)
… Background The Town of Ashford is located in Cattaraugus County. The Town, which has approximately 2,100 residents, is … Review water rates to ensure that rates are assessed in a fair and equitable fashion and revenues will sufficiently …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Town of Deerpark – Real Property Tax Collections (2017M-277)
… as the Tax Collector, established adequate controls over real property tax collections for the period January 1, 2016 … Town of Deerpark Real Property Tax Collections 2017M277 …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Cairo-Durham Central School District – Information Technology (2017M-246)
… Purpose of Audit The purpose of our audit was to determine whether District officials … accessed websites unrelated to business activities, and web filters were not adequate. Key Recommendations Update the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Fort Edward Union Free School District – Financial Condition (2015M-67)
… the District’s financial condition for the period July 1, 2012 through February 28, 2015. Background The Fort Edward …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Germantown Central School District – Payroll (2023M-3)
… pdf] Audit Objective Determine whether Germantown Central School District (District) officials accurately paid … audit germantown school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… officials compensated employees we reviewed in accordance with collective bargaining agreements (CBAs) and employment … processes for efficiency improvement opportunities. Work with collective bargaining units to revise BOCES’ pay … method to recoup unearned salaries/wages. Continue with their efforts to recover unearned salary payments. …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payroll