Search
Special Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… to your salary reduced by: 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/1511/special-accidental-death-benefitElba Central School District - Financial Management (2018M-96)
… Key Recommendations Adopt realistic budgets based on historical or other known trends. Review reserves to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Town of Eden - Real Property Tax Exemptions (2018M-231)
… We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, on properties with …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Special Accidental Death Benefit – Career Plan
… 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/1642/special-accidental-death-benefitSpecial Accidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… to your salary reduced by: 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/1513/special-accidental-death-benefitSpecial Accidental Death Benefit – Police and Fire Plan
… to your salary reduced by: 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-benefitThe New York State Procurement Integrity Act
… of the Research Foundation of the State University of New York, prohibiting conflicts of interest by state officers …
https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-actPeekskill City School District - Network User Accounts (2021M-195)
… not adequately manage and monitor network user accounts. In addition to sensitive information technology (IT) control … network user accounts, one of which was last logged on in January 2012. Ensured all users using IT resources …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Germantown Central School District – Payroll (2023M-3)
… did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either … by these employees. Ensure that employees are paid in accordance with approved salaries and/or collective …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Town of Brandon - Financial Condition (2019M-239)
… Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s appropriations were overspent three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Town of Benson - Disbursements (2019M-54)
… [read complete report - pdf] Audit Objective Determine whether … or bank account transfers. The Board lacked oversight of the Supervisor. Key Recommendations Destroy signature … and bank account transfers. Perform an annual audit of the Supervisor’s records and reports. Except as specified …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Naples Central School District – Network Access Controls (2020M-82)
… Central School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not regularly review network user accounts and permissions to determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… estimates of appropriations and financing sources based on historical trends and/or known plans. Develop multiyear …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Fire District Information
… [docx] Internal Audit Process for Fire Districts [pdf] What to Expect During a CPA Audit [pdf] Accounting LOSAP Audit and … Training Providers For Training Providers: Application to Get Training Course Approved [pdf] Commissioner Training …
https://www.osc.ny.gov/local-government/resources/fire-district-informationState Agencies Bulletin No. 1081
… of the additional field, NYS EMPLID, to be printed on employee paycheck stubs and direct deposit advice … OSC will add the new field and print the NYS EMPLID on employee paycheck stubs and direct deposit advice … agencies of the additional field NYS EMPLID to be printed on employee paycheck stubs and direct deposit advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1081-printing-nys-emplid-employee-paycheck-stubs-and-direct-deposit-adviceIX.8 Overview – IX. Federal Grants
… balance on the appropriation/segregation and federal grant award, as well as increasing the undrawn grant award amount. Under no circumstances should a state agency …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewOceanside Union Free School District – Monitoring Internet Use (2022M-195)
… confidentially to officials, we found that: Six of 40 employees used District computers to access websites, … email, online gaming and social networking, in violation of the District’s AUP. Internet browsing increases the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… ] Audit Objective Determine whether Springville-Griffith Institute Central School District (District) officials adequately secured access to the network, student information and financial applications. … Findings Although District officials restricted access to the student information application, they did not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andGeorge Junior Republic Union Free School District – Website Transparency (2021M-212)
… parties from readily accessing and reviewing documents to make informed decisions. Officials did not post the following information they were required to include on the District’s website: External audit reports … helpful financial and administrative information is posted to the District’s website in a transparent and comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyIX.8 Federal Grant Refunds – IX. Federal Grants
… balance on the appropriation/segregation and federal grant award, as well as increasing the undrawn grant award amount. Under no circumstances should a state agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refunds