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Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)

… through March 12, 2015. Background The Village of Fairport Urban Renewal Agency is an independent public benefit … corporation that was established to plan and undertake urban renewal projects in the Village of Fairport. The Agency … Village of Fairport Urban Renewal Agency Board Governance 2015M196 …

https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196

City 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-b23-1-7

Rye City School District – Payroll (2024M-2)

… not being made aware of what the District expects to incur in overtime costs and the budgets are not transparent … policies and procedures. Paid six employees $2,097 in overtime wages without proper supporting documentation to …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)

… and evaluating financial statements and cash flow forecasts. Comply with the Foundation Agreement and not … the Foundation investment account. Require a monthly cash flow statement to assess the amount of cash available to pay …

https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285

Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)

… Purpose of Audit The purpose of our audit was to determine if … performed, that the District’s annual financial report (AUD) was prepared and filed in a timely manner or that an …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178

UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59

… modifier code 59 that were not distinct and independent from other services provided on the same day. The audit covered the period from September 1, 2012 to August 31, 2013. Background The New … performed a procedure that was distinct or independent from another procedure that was performed on the same day for …

https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59

Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)

… and Saranac in Clinton County. The Village is governed by a Board of Trustees which comprises a Mayor and four Trustees, all of whom are elected for …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7

Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)

… 15, 2014. Background The Galen-Clyde Joint Fire District is a district corporation of the State, distinct and separate … of Clyde, located in Wayne County. The District, which is governed by an elected five-member Board of Fire … Board could not appropriately monitor the budget because it did not receive budget status reports, and, therefore, the …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technology

Ordinary Death Benefit – Career Plan

… 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 beneficiaries of active (not … on an authorized medical leave of absence (with or without pay); While you are receiving Workers’ Compensation or other …

https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefit

Ordinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits

… Your beneficiary may be entitled to an ordinary death benefit, in … contributions (if any) are also payable to your beneficiary. Eligibility An ordinary death benefit may be payable to your designated beneficiary if you have completed at least one year of …

https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefit

Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)

… of the Treasurer’s duties to safeguard Department assets for the period January 1, 2010 through April 30, 2014. … The Crystal Beach Volunteer Fire Department is a not-for-profit organization located in the Town of Gorham in … of Department funds. The President signed blank checks for the Treasurer, and Board members approved payments …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-funds

Village of Fairport Industrial Development Agency – Board Governance (2015M-195)

… The Agency, which was created by State legislation in 1976, is governed by a five-member Board of Directors, … records. Consider amending the Agency’s lease and payment in lieu of taxes agreements from the 1980s to distribute …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-board

Rombout Fire District – Board Oversight of Financial Activities (2017M-88)

… facets of the District’s Length of Service Award Program (LOSAP) without first soliciting competition or entering into … Consult the District’s attorney to evaluate the present LOSAP program and related documents. The Board also should … enter into contracts with each service provider for the LOSAP. Enter into a new custodial agreement to include only …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88

Red Flags – Improving the Effectiveness of Your Claims Auditing Process

… New vendors, especially if payment goes to a post office (PO) box Items purchased that are not clearly identified Goods …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flags

Tuckahoe Common School District – Purchasing (2013M-158)

… Background The Tuckahoe Common School District is located in Suffolk County in the Town of Southampton. The District is governed by a …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158

Ordinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)

… $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. … should notify us of your death as soon as possible so we can send the appropriate forms to your beneficiary. …

https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefit

Rondout Valley Central School District – Fixed Assets (2023M-36)

… School District (District) officials properly accounted for and monitored fixed assets. Key Findings District … cost of $79,383 were not recorded on the District’s inventory list. For example, these assets include a golf cart … proper approval. Key Recommendations Maintain accurate inventory records. Ensure fixed assets are tagged and are in …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36

Peekskill City School District - Network User Accounts (2021M-195)

… (District) officials adequately managed and monitored network user accounts. Key Findings District officials did not adequately manage and monitor network user accounts. In addition to sensitive information … should have: Disabled 133 of the District’s 821 network user accounts. These accounts consisted of 56 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195