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Alternative and Out-of-Service Death Benefits – En-Con Police Officers Plan
… death benefit may be payable. This benefit would equal the initial value of your pension under the provisions of the Non-Contributory … Retirement Plan (Section 375-c) or this special plan as of the date of your death. A comparison will be made and …
https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – State University Police Plan
… Alternative Death Benefit If you die while in service after having become eligible to retire, an alternative death benefit may be payable. This benefit would equal the initial value of your pension under the provisions of the Non-Contributory …
https://www.osc.ny.gov/retirement/publications/1823/alternative-and-out-service-death-benefitsPutnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
Putnam County Department of Consumer Affairs Misappropriation of Cash Receipts 2014M310
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310Town of Niagara – Justice Court (2015M-218)
… did not request the suspension of driver’s licenses by the State Department of Motor Vehicles of individuals who had …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Bellevue Fire District #9 – Procurement (2018M-5)
… goods and services for the period January 1, 2016 through November 22, 2017. Background The Bellevue Fire … fire protection services for the Town of Cheektowaga in Erie County. The District is governed by an elected … $812,000. Key Findings District officials did not seek competition for three purchases totaling $142,346 or …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom cash … were properly authorized, supported and recorded for the period July 1, 2015 through August 9, 2017. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Roslyn Union Free School District – Cash Receipts (2016M-241)
… Purpose of Audit The purpose of our audit was to determine if the District properly safeguarded its cash receipts for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Lyons Central School District – Multiyear Planning (2015M-337)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning … The Lyons Central School District is located in the Towns of Lyons, Arcadia, Galen, Rose and Sodus in Wayne County, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Cortland Enlarged City School District – Fund Balance (2017M-65)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialEast Islip Union Free School District – Financial Condition (2015M-283)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Village of Altamont – Justice Court Operations (2016M-199)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Village of Yorkville – Budget Review (B3-13-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year … are reasonable. Background The Village of Yorkville is in Oneida County. The Village Board consists of the Mayor and … The Village has very limited fund balance and has proposed a limited contingency account. The Village’s tentative budget …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Ramapo Catskill Library System – Procurement (2015M-84)
… of Audit The purpose of our audit was to examine the Library System’s procurement processes for the period January … through December 5, 2014. Background The Ramapo Catskill Library System is a nonprofit cooperative public library system located in the Town of Wallkill, Orange …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Bellmore Union Free School District – Payroll (2023M-129)
… did not always approve, support and monitor overtime. As a result, overtime expenditures exceeded budgeted overtime by $49,576 during the audit period and officials increased the risk that employees may have been paid for unnecessary …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Lake Placid Central School District – Investment Program (2023M-94)
… complete report – pdf] Audit Objective Determine whether the Lake Placid School District (District) officials … not develop and manage a comprehensive investment program. The Assistant Superintendent for Business, Finance and … when investing available funds. Had officials done so, the District might have earned approximately $267,000 more in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Village of Muttontown - Board Oversight (2018M-251)
… seek competition for those services. Comply with New York State Village Law, Section 5-506 (Village Law) when …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Town of Eden - Real Property Tax Exemptions (2018M-231)
… Did not periodically monitor exemptions or obtain annual renewal documentation as required, to ensure the exemptions … Periodically monitor exemptions and ensure annual renewal documentation is provided when required. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Ausable Valley Central School District - Claims Auditing (2018M-190)
… and have initiated, or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… our audit period. It totaled $11.5 million at the end of 2016-17. Key Recommendations Develop and adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-management