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Applying for Reclassification – World Trade Center Presumption
… apply for a reclassification of your service or disability retirement benefit to an accidental disability retirement benefit, you must: Meet the same eligibility … of your retirement, will be given an opportunity to make a statement regarding your reclassification application. … …
https://www.osc.ny.gov/retirement/publications/world-trade-center/applying-reclassificationCortlandville Fire District – Credit Cards (2020M-57)
… for appropriate purposes and paid timely. Key Findings The Board approved credit card charges totaling $18,124 without adequate supporting documentation. The District incurred penalty charges totaling $393 for late … and $192 for interest. Key Recommendations Adhere to the credit card policy and ensure that supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Fiscal Stress Monitoring System
… created an early warning system for communities and school districts with fiscal problems. Alerting everyone to … document to learn more. Search for a local government or school district. Search Now … State Comptroller Thomas P … created an early warning system for communities and school districts with fiscal problems …
https://www.osc.ny.gov/local-government/fiscal-monitoringSpecial Disability Benefits – Police and Fire Plan
… or hepatitis after contact with members of the public. Firefighters who are permanently disabled by heart …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefitsSpecial Disability Benefits – Non-Contributory Plan with Guaranteed Benefits
… or hepatitis after contact with members of the public. Firefighters who are permanently disabled by heart …
https://www.osc.ny.gov/retirement/publications/1513/special-disability-benefitsSpecial Disability Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… certain types of cancer or lung disease, but passed a physical examination upon entry to firefighting service that … who are permanently disabled by heart disease but passed a physical examination upon entry to police service that did …
https://www.osc.ny.gov/retirement/publications/1511/special-disability-benefitsSpecial Disability Benefits – Career Plan
… certain types of cancer or lung disease, but passed a physical examination upon entry to firefighting service that … who are permanently disabled by heart disease but passed a physical examination upon entry to police service that did …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsSpecial Disability Benefits – New Career Plan
… certain types of cancer or lung disease, but passed a physical examination upon entry to firefighting service that … who are permanently disabled by heart disease but passed a physical examination upon entry to police service that did …
https://www.osc.ny.gov/retirement/publications/1515/special-disability-benefitsTown of Pawling – Procurement (2021M-17)
… of Pawling (Town) officials used a competitive process to procure goods and services. Key Findings Town officials did not always use a competitive process to procure goods and services. Officials did not: Develop … Key Recommendations Revise the procurement policy to provide a clear method for procuring professional …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17New Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… with collective bargaining agreements (CBAs) and employment contracts, 40 employees received unearned wages …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollLake Placid Central School District – Investment Program (2023M-94)
… – pdf] Audit Objective Determine whether the Lake Placid School District (District) officials developed and managed a … planned to initiate corrective action. … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Lansing Central School District – Procurement (2021M-213)
… may not have procured goods and services economically and in a manner that is in the best interests of taxpayers. … and did not help ensure officials sought competition for goods and services. Officials did not seek competition for insurance coverage totaling $232,624 or for four of six …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Pine Bush Central School District – IT Asset Management (S9-22-21)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 7 percent of the sampled assets were not properly accounted for. … Chromebooks, with a total cost of approximately $1,300, of the initial 40 IT assets could not be physically located but …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… Objective Determine whether Frankfort-Schuyler Central School District (District) officials maintained appropriate … letter. … Determine whether FrankfortSchuyler Central School District District officials maintained appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsBay Shore Union Free School District - Procurement (2018M-212)
… services for 19 purchases totaling $70,634, as required by the District’s purchasing policy. Ensure that purchases of … Key Recommendations District officials should: Follow the District’s procurement policy that requires the use of request for proposals to solicit professional …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Leaves of Absence – State Police Plan
… Since service is usually not credited for any period of time you do not receive earnings, credit is not given for: Leaves of absence without pay; Authorized, unpaid … Leave Act. Tier 2, 5 and 6 members receive half credit for sick leave at half pay. Workers’ Compensation You will …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absenceTown of Ulysses - Information Technology (2021M-190)
… and protected against unauthorized use, access and loss. The Board did not adopt adequate written IT policies or a … Officials did not adequately manage local user accounts. The Board did not enter into a written service level agreement with the Town’s IT service provider. Sensitive IT control …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Maine-Endwell Central School District - Leave Records (2019M-40)
Determine whether District officials maintained accurate and supported employee leave accrual records
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… $55,853,628 Franchise taxes 4,055,505 4,055,505 Public service taxes 8,969,887 8,969,887 Fees and … government 8,630,835 417,814 16,700 121,052 9,186,401 Public safety 33,729,623 33,729,623 Public works … 2,954,389 2,954,389 Education - payment to school district 21,893,273 21,893,273 Debt Service: …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1