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Accidental Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… incapacitated (physically or mentally) and unable to perform your job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be eligible for …
https://www.osc.ny.gov/retirement/publications/1511/accidental-disabilityWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… The Board overestimated appropriations by an average of nearly $2.8 million annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 … estimates for expenditures. Develop a plan for the use of excess unrestricted fund balance in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mArlington Fire District - Purchasing (2018M-43)
… the Board ensured that goods and services were procured in accordance with the District’s procurement policy … its policy and procedures that ensure effective purchasing of goods and services. There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43XVI.3.G Legal Compliance – XVI. Financial Reporting
… Preparation: GAAP basis reporting requires the disclosure of violations of legal and contractual provisions that could have a … financial statements. Where financial statements prepared in conformity with GAAP do not demonstrate finance-related …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceFlorida Union Free School District – Information Technology (2017M-146)
… The Florida Union Free School District is located in the Towns of Goshen and Warwick in Orange County and operates two schools with approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… only paying for transportation for students that lived in the District. We requested documentation for 300 students. The documentation for 93 of these students was missing and we found deficiencies such as no proof of address for 54 of the 193 new students’ applications and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mAccidental Disability – Forest Rangers Plan
… Retirement System before September 1, 1997. Regardless of the amount of service credit you may have, if you become permanently … by any annuity savings contributions you have made while in service. You must apply for Workers’ Compensation benefits …
https://www.osc.ny.gov/retirement/publications/1864/accidental-disabilityAccidental Disability – En-Con Police Officers Plan
… Retirement System before September 1, 1997. Regardless of the amount of service credit you may have, if you become permanently … by any annuity savings contributions you made while in service. You must apply for Workers’ Compensation benefits …
https://www.osc.ny.gov/retirement/publications/1822/accidental-disabilityAccidental Disability – Regional State Park Police Plan
… System before September 1, 1997. Eligibility Regardless of the amount of service credit you may have, if you become permanently … any annuity savings contributions you may have made while in service. You must apply for Workers’ Compensation benefits …
https://www.osc.ny.gov/retirement/publications/1867/accidental-disabilityCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s controls …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesPerformance Incentive Program
… (Authority) provides public transportation services in Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and … its employees for meeting performance goals. A series of legal opinions and directives issued by various State … 2011-12 through 2013-14, the Authority distributed a total of $1.8 million in awards. Key Findings The Program, by …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programAccounts Payable Advisory No. 29
… Operations: Chapter XII, Section 4.B - Certification of Vouchers Chapter XII, Section 4.D - Certification of Internal Controls over the Payment Process Guidance : … Section 110 also requires the designee be identified in writing and filed with the Comptroller. Agencies are …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationMadison Central School District - Reserves and Debt Service Fund (2019M-63)
… fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were overfunded. The approximately $1 million balance in the debt service fund was not used towards the $2.8 million in debt payments made by the District during the three-year …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63State Comptroller DiNapoli Releases School District Audit
… charges and other fees. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditPine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… Purpose of Audit The purpose of our audit was to determine whether Department officials … fire protection services for the Town of Southport, in Chemung County. The Department is governed by its officers …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesWassaic Fire District – Purchasing and Claims Processing (2017M-8)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices and claims … documentation, for appropriate purposes and approved prior to payment. Key Recommendations Seek competition when … and compensation. Conduct a proper audit of claims to ensure that all vouchers are properly itemized, show …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8State Comptroller DiNapoli Releases Municipal Audits
… funds. As a result, the board reduced its transparency of financial operations, and the public did not have an … a multiyear capital plan or clearly identify the source of funding for the capital reserves as a part of the … County) The board did not procure a $748,676 pumper truck in accordance with statutory requirements and good business …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsAccounts Payable Advisory No. 8
… Units to pay for one invoice for each voucher processed in the SFS, consistent with Guide to Financial Operations … problems: SFS will not automatically prevent the payment of duplicate invoices. Vendors may not accurately credit the … the payment. Vendors may not see an accurate accounting of invoices and payments on e-Supplier. Vendors are not able …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherDiNapoli: Consumers Should Read Fine Print On Gift Cards This Holiday Season
… Yorkers to read the fine print on gift cards this holiday season for details about fees and expiration dates. While … Yorkers to read the fine print on gift cards this holiday season for details about fees and expiration dates …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-consumers-should-read-fine-print-gift-cards-holiday-seasonOperational Advisory No. 29
… Employee Expense, or SSP Checks Guidance : The Office of the State Comptroller (OSC) has updated the policies and … and reduce the time required for agencies, The Department of Taxation and Finance (DTF) Treasury and OSC to process … period, OSC and DTF Treasury will continue to assist in processing stop payment requests for agencies while they …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/29-gfo-updates-reissuing-or-cancelling-refund-vendor-employee-expense-or-ssp