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Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… period July 1, 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit … development projects or redevelopment plans in the City of Rochester. The Land Bank, which is governed by a seven-member … entered into a written agreement with the not-for-profit Rochester Housing Development Fund Corporation …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceVillage of Ilion – Information Technology (2015M-34)
… Purpose of Audit The purpose of our audit was to examine IT controls over the Village’s … January 1 through October 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and … Village of Ilion Information Technology 2015M34 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… sloped access ramps, interior doorways with an operating width of at least 32 inches and wheelchair accessible …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38William Floyd Union Free School District – Payroll (2016M-165)
… July 1, 2014 through December 31, 2015. Background The William Floyd Union Free School District is located in the … William Floyd Union Free School District Payroll 2016M165 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Longwood Central School District – Overtime (2021M-126)
… Board of Education (Board) did not adopt written policies to ensure that all overtime hours worked were pre-approved, … not maintain documentation to justify compensatory (comp) time earned. Key Recommendations Adopt a payroll policy with … overtime work, including pre-approval of overtime and comp time. Ensure all non-emergency overtime and comp time is …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126City of Syracuse – Water System Cybersecurity (2019M-173)
… officials properly implemented information technology (IT) security controls to safeguard water system operations … for staying current on water system cybersecurity threats. The City did not have service level agreements (SLAs) with its IT vendors. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Credit for Previous or Military Service – Article 14 Benefits
… You may be able to obtain credit for your previous public employment or military service. It … member. Military Service You may be able to receive credit for some or all of your military service. To determine your … please write to our Member & Employer Services Bureau. For reinstatement to Tier 1 or Tier 2, you must send us a …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including … District officials properly monitored and accounted for fixed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Real Property Tax Exemptions Administration (2017-MR-4)
… to the following Towns: Callicoon , Carlisle , Chenango , Cherry Valley , Coventry , Davenport , Greene , Lisle , Meredith , …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4City of Lockport – Budget Review (B23-1-7)
… review was to provide an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of … Chapter 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of December …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… from January 2014 through May 2022. Use a Company credit card to make 794 personal cash advances totaling …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59City of Salamanca – Employee Benefits (2023M-96)
… [read complete report – pdf] Audit Objective Determine whether City of Salamanca (City) … Key Recommendations Review the contents of the City Charter (Charter) in its entirety, review payments made to former City …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… To determine whether UnitedHealthcare improperly paid for medical services designated with modifier code 59 that were … with UnitedHealthcare (United) to process and pay medical and surgical claims for services provided to Empire Plan members. United’s payments to medical providers are based, in part, on procedure codes …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Rye City School District – Payroll (2024M-2)
… officials did not budget for approximately $600,000 of incurred overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the District expects to incur in overtime costs and … for their positions for the audit period and reviewed all of their time records and payments totaling $428,220 and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the … established to plan and undertake urban renewal projects in the Village of Fairport. The Agency is governed by a … three entities. The Agency inappropriately gifted $250,000 in assets to the FLDC. The Agency made an annual contribution …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… of Audit The purpose of our audit was to determine if Library/Museum officials provided adequate oversight of the Library/Museum’s financial activities for the period June 1, … Pember Library and Museum Board Oversight of Financial Activities 2013M285 …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… and reported and that District moneys were safeguarded for the period January 1, 2013 through February 28, 2014. … elected Treasurer. The general fund budget totals $111,698 for the 2014 fiscal year. Key Findings The Board did not … 60 days after the close of the fiscal year, and provide for an annual audit of the Treasurer’s financial records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… to August 31, 2012. Background The Village of Dannemora is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of Trustees which comprises a Mayor …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Ordinary Death Benefit – Career Plan
… year of service since last joining the Retirement System and your death occurs: While you are on the payroll; While …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… Your beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job accident. The … employed or retired during that period. Filing Your family or employer should notify us of your death as soon as …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefit