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Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash … organization incorporated in 1938 in the Town of Westerlo, Albany County. The Company contracts with the … in place requiring the Board’s review and approval of claims prior to payment. The audit committee did not audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… 2014. Background The Hornby Fire Company, Inc. is located in the Town of Hornby in Steuben County. The Company contracts with the Town to … the membership’s vote. Key Findings The President did not sign vouchers or appoint members to an audit committee. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mBellevue Fire District #9 – Procurement (2018M-5)
… their procurement policy when procuring goods and services for the period January 1, 2016 through November 22, 2017. … Fire District #9 provides fire protection services for the Town of Cheektowaga in Erie County. The District is … Board of Fire Commissioners. Budgeted appropriations for 2018 total approximately $812,000. Key Findings District …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Malone Central School District – Payroll (2017M-278)
Malone Central School District Payroll 2017M278
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… were properly authorized, supported and recorded for the period July 1, 2015 through August 9, 2017. … extra-classroom activity funds, which are operated by and for the students, totaled approximately $66,000 in the … 2016-17 fiscal year. General fund budgeted appropriations for the same year totaled approximately $9.7 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Hartford Central School District – Cafeteria Collections (2018M-10)
… of Audit The purpose of our audit was to determine whether cafeteria collections were properly recorded and deposited … Board of Education, has approximately 440 students. Cafeteria collections for the 2016-17 fiscal year totaled … Board did not adopt policies and procedures relating to cafeteria collections. Cafeteria collections totaling $3,360 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Elmwood Village Charter School – Building Acquisition (2017M-237)
… site selection reviews and cost-benefit analyses for real estate transactions to ensure the School’s best interest. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Cairo-Durham Central School District – Information Technology (2017M-246)
… Durham, Athens, Catskill, Coxsackie and Greenville in Greene County, Conesville in Schoharie County, and Rensselaerville in Albany County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Bethlehem Central School District – Credit Cards (2017M-41)
… purpose of our audit was to determine if District credit card claims were adequately supported, audited prior to … Key Findings The claims auditor did not audit all credit card claims prior to payment. The credit card company directly withdraws monthly payments from the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Harborfields Central School District – Claims Processing (2016M-38)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit … Central School District is located in the Town of Huntington, Suffolk County. The District, which operates … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… Findings The District has experienced a steady decline in tuition revenues and consistently decreased expenditures to offset the declines in revenues. Tuition accounts receivable records and the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mMechanicville Housing Authority – Tenant Rents (2015M-246)
… collect rent have unique user names and passwords in the computer system. Authority officials do not generate and … tenant rents has a unique user name and password in the computer system. Generate and review audit trail reports from …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… prevent water pollution from nonpoint sources and manage erosion control and other related land-use issues. The …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andSpecial Accidental Death Benefit – Career Plan
… If you die 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, …
https://www.osc.ny.gov/retirement/publications/1642/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 benefit will be paid to your surviving spouse. If the surviving spouse receiving the special accidental death benefit dies, …
https://www.osc.ny.gov/retirement/publications/1511/special-accidental-death-benefitSpecial Accidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… If you die 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, …
https://www.osc.ny.gov/retirement/publications/1513/special-accidental-death-benefitSpecial Accidental Death Benefit – Forest Rangers Plan
… If you die 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, …
https://www.osc.ny.gov/retirement/publications/1864/special-accidental-death-benefitSpecial Accidental Death Benefit – Police and Fire Plan
… Eligibility If you die under circumstances that permit payment of the accidental death benefit, a special …
https://www.osc.ny.gov/retirement/publications/1512/special-accidental-death-benefitSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… will also receive a special accidental death benefit for life. If your surviving spouse dies, this benefit will be … accidental death benefit payable prior to any reductions for workers’ compensation payments being made due to your …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitSpecial Accidental Death Benefit – Regional State Park Police Plan
… position, the salary that would have been payable to a police superior officer or a fire officer. … new york state and local retirement system nyslrs police and fire retirement system pfrs tier 1 tier 2 tier 3 tier 5 tier 6 regional state park police …
https://www.osc.ny.gov/retirement/publications/1867/special-accidental-death-benefit