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Special Accidental Death Benefit – Police and Fire Plan

… under circumstances that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving the special accidental death benefit dies, this benefit will be paid to your …

https://www.osc.ny.gov/retirement/publications/1512/special-accidental-death-benefit

Special Accidental Death Benefit – Regional State Park Police Plan

… Eligibility If you die under circumstances that permit payment of the … death benefit will be paid to your surviving spouse. If the surviving spouse receiving the special accidental … death benefit dies, this benefit will be paid to your children who are under the age of 18 or, if they are …

https://www.osc.ny.gov/retirement/publications/1867/special-accidental-death-benefit

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

… If you die under circumstances that permit payment of the accidental death benefit, a special accidental death … will be paid to your children who are under the age of 18 or, if they are students, until the age of 23. The … the salary that would have been payable to a police superior officer or a fire officer. …

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

Malone Central School District – Payroll (2017M-278)

Malone Central School District Payroll 2017M278

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278

Hinsdale Central School District – Extra-Classroom Activities (2017M-244)

… Purpose of Audit The purpose of our audit was to determine whether extra-classroom cash receipts were …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244

Hartford Central School District – Cafeteria Collections (2018M-10)

… were properly recorded and deposited intact and in a timely manner for the period July 1, 2016 through … Background The Hartford Central School District is located in the Towns of Argyle, Fort Ann, Granville, Hartford, Hebron and Kingsbury in Washington County. The District, which is governed by a …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10

Elmwood Village Charter School – Building Acquisition (2017M-237)

… officials adequately and appropriately acquired a building in the most cost-beneficial manner that also met the School’s … Elmwood Village Charter School is located in the City of Buffalo in Erie County. The School, which is governed by a … for real estate transactions to ensure the School’s best interest. …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237

Cairo-Durham Central School District – Information Technology (2017M-246)

… in Albany County. The District, which is governed by an elected nine-member Board of Education, has …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246

Additional Resources – Information Technology Governance

… Security https://www.cisecurity.org/ National Institute of Standards and Technology https://www.nist.gov/ New York … New York State Office of Information Technology Services https://its.ny.gov/ New York State Office of the State Comptroller https://www.osc.ny.gov/ United …

https://www.osc.ny.gov/local-government/publications/it-governance/additional-resources

Disability Benefits

… Important facts members need to know about disability retirement benefits from the New …

https://www.osc.ny.gov/retirement/members/disability-benefits

Argyle Central School District – Internal Controls Over Payroll (2014M-051)

… employees. Budgeted appropriations for the 2013-14 fiscal year were $11.3 million, which were funded primarily with …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051

Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli today announced the …

https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0

Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)

… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2011 to August 6, 2013. Background The Afton Hose Company …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financial

Richfield Springs Central School District – Financial Condition (2014M-83)

… that can be used to offset budgetary shortfalls in the near term. Key Recommendations Continue to monitor the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83

South Country Central School District – Procurement (2013M-91)

… period July 1, 2011, to January 31, 2013. Background The South Country Central School District (District) is located … South Country Central School District Procurement 2013M91 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91

Grand Island Central School District – Interfund Financial Activity (2016M-42)

… Purpose of Audit The purpose of our audit was to evaluate the interfund financial activity between the … general ledger accounts were accurate, complete and up-to-date. Key Recommendations Ensure that journal entries are understood, supported and posted timely and accurately to the general ledger. Periodically review each fund’s …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016m

Edmeston Central School District - Fund Balance (2020M-1)

… balance from 2016-17 through 2018-19 and did not use any of that amount to fund operations because of generated operating surpluses. As of June 30, 2019, surplus fund balance totaled approximately …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1

Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)

… because the real property tax levy and a schedule of other estimated revenues were not included. The Board did … complete and accurate, that include realistic estimates of revenues and appropriations. Develop fund balance and reserve policies to establish the desired levels of unrestricted fund balance and reserves to maintain. Update …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26