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Town of Kendall – Justice Court (2013M-130)
… Purpose of Audit The purpose of our audit was to review the processes and … 26, 2013. Background The Town of Kendall is located in Orleans County, has a population of approximately 2,700. … reports were submitted to the Justice Court Fund (JCF) in a timely manner, they were not always complete and …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Area #6 – Patch Management – Information Technology Governance
… upgrade (adding features), computer bug fix, new hardware driver installation or an update to address new issues, such …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementBenefits
… The Office of the State Comptroller offers competitive … health insurance, to opt-out of their insurance coverage in exchange for an incentive payment. Productivity … eligible employees to exchange previously accrued leave in return for a credit to be applied toward their health …
https://www.osc.ny.gov/jobs/benefitsDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… and promptly remove vehicles from insurance resulting in $17,237 of unnecessary insurance costs. Review fuel reports to identify discrepancies in fuel usage. We found 44,976 gallons of fuel was dispensed without identifying the individual pumping fuel. This increases the risk that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Death Benefits – Divorce and Your Benefits
… Law (RSSL) provides for an ordinary death benefit if a member dies while in active service (before retiring) . … a portion of the ordinary death benefit even if the member does not appropriately designate them. Accidental Death Benefit …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsChallenging a Determination – State Police Plan
… paid if they are authorized by law. If you do not meet all the eligibility requirements established by law, you will not … benefit denied can request a hearing: Online: Sign in to your Retirement Online account , click on “Make a … Bureau or call us at 866-805-0990 (518-474-7736 in the Albany, New York area). …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationLowville Academy and Central School District – Financial Condition (2015M-220)
… Purpose of Audit The purpose of our audit was to review the District’s … Lowville Academy and Central School District is located in the Towns of Denmark, Greig, Harrisburg, Lowville, … New Bremen, Pinckney, Turin, Watson and West Turin in Lewis County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mFormer Fire Co. Treasurer Admits Stealing $24K
… Povero and Ontario County District Attorney James Ritts on the case. Wharton, 54, of Manchester, stole thousands of … credit cards and stole checks to gamble at casinos in the Finger Lakes, Central New York and Las Vegas. "Ms. … one to three years of incarceration. Since taking office in 2007, DiNapoli has committed to fighting public corruption …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kHorseheads Central School District – Network Access Controls (2021M-127)
… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials: Paid BOCES more than $2 million in the 2019-20 fiscal year for IT services but did not enter … Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… capital asset records were incomplete and inaccurate. The BOCES’ purchasing agent was unfamiliar with the … and we were unable to locate approximately $31,000 in capital assets, which included tablets, audio equipment, … tools, data storage devices and a gaming console. In addition, we reviewed capital asset records for 130 assets …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalMore About This Retirement Plan – State Police Plan
… This retirement plan summary describes the benefits available to Tier 2, 5 and 6 members of the Police … covered by the special 20-year State Police retirement plan. (There is no Tier 4 in PFRS.) These benefits are …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planVillage of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… costs associated with pensionable overtime earnings. For the period June 1, 2021 through November 22, 2024, we … if implemented, would assist the Board of Trustees (Board) in containing excessive amounts of overtime being charged to … action. Appendix C includes our comment on an issue raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… Purpose of Audit The purpose of our audit was to review the procedures used by … Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, … services that have no current bid documentation in place. Identify all sole source vendors and obtain the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Accidental Disability – New Career Plan
… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must have filed … any annuity savings contributions you may have made while in service. The contributions required of Tier 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1515/accidental-disabilityAccidental Disability – Non-Contributory Plan with Guaranteed Benefits
… Eligibility Regardless of the amount of service credit you may have, if you become … any annuity savings contributions you may have made while in service. The contributions required of Tier 5 and 6 … The application must be filed while you are still in service or within two years of your discontinuance from …
https://www.osc.ny.gov/retirement/publications/1513/accidental-disabilityAccidental Disability – Police and Fire Plan
… Eligibility Regardless of the amount of service credit you may have, if you become … any annuity savings contributions you may have made while in service. The contributions required of Tier 5 and 6 … The application must be filed while you are still in service or within two years of your discontinuance from …
https://www.osc.ny.gov/retirement/publications/1512/accidental-disabilityAccidental Disability – Regional State Park Police Plan
… This benefit is only available to members who joined the Police and Fire Retirement System before September 1, … any annuity savings contributions you may have made while in service. You must apply for Workers’ Compensation benefits … The application must be filed while you are still in service or within two years of your discontinuance from …
https://www.osc.ny.gov/retirement/publications/1867/accidental-disabilityAccidental Disability – Career Plan
… Eligibility Regardless of the amount of service credit you may have, if you become … any annuity savings contributions you may have made while in service. The mandatory contributions made by Tier 5 and 6 … The application must be filed while you are still in service or within two years of your discontinuance from …
https://www.osc.ny.gov/retirement/publications/1642/accidental-disabilityAccidental Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must have filed … any annuity savings contributions you may have made while in service. The mandatory contributions made by Tier 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1511/accidental-disabilityOpinion 95-14
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … fire insurance tax moneys except as otherwise provided in any special law. 1 These sections provide that the foreign …
https://www.osc.ny.gov/legal-opinions/opinion-95-14