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Special Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… accidental death benefit is a pension equal to your salary reduced by: The accidental death benefit without … reductions; and The Social Security benefit payable. The salary used to compute the special accidental death benefit will not be less than: The full salary you would have earned in the highest grade-step; or If …
https://www.osc.ny.gov/retirement/publications/1511/special-accidental-death-benefitMalone Central School District – Payroll (2017M-278)
… $51.8 million. Noteworthy Achievements We reviewed all payroll records for 20 employees who were paid approximately … audit period. District officials established an effective payroll process that segregates duties and provides … for establishing a well-designed system for processing payroll to ensure employees are accurately paid the salaries …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… were properly authorized, supported and recorded for the period July 1, 2015 through August 9, 2017. … Receipts in the District’s extra-classroom activity funds, which are operated by and for the students, totaled approximately $66,000 in the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Cairo-Durham Central School District – Information Technology (2017M-246)
… Athens, Catskill, Coxsackie and Greenville in Greene County, Conesville in Schoharie County, and Rensselaerville in Albany County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246New York State Comptroller DiNapoli Statement on Martin Luther King Day
… let's remember his amazing work, legacy and hope for a bright future for all. …
https://www.osc.ny.gov/press/releases/2015/01/new-york-state-comptroller-dinapoli-statement-martin-luther-king-dayWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… was to examine internal controls over cash disbursements for the period January 1, 2013 through February 28, 2014. … Background The Westerlo Volunteer Fire Company, Inc. is a not-for-profit organization incorporated in 1938 in the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Bethlehem Central School District – Credit Cards (2017M-41)
… July 1, 2015 through November 30, 2016. Background The Bethlehem Central School District is located in the Towns of Bethlehem and New Scotland in Albany County. The District, … Bethlehem Central School District Credit Cards 2017M41 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Harborfields Central School District – Claims Processing (2016M-38)
… audit was to evaluate the District’s claims audit process for the period July 1, 2014 through October 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $80.5 … did not require that these documents be attached to claims packages. Key Recommendation Verify vouchers and invoices …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… Soil and Water Conservation District provides services and funds projects to improve and maintain wildlife habitat, help …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andDiNapoli Releases January State Cash Report
New York state collected $1266 billion in receipts from April through January which was $5823 million higher than the DOBs latest projections and $48 billion higher than initial projections according to the monthly state cash report issued today by New York State Comptroller DiNapoli
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-january-state-cash-reportMaintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… Purpose To determine whether costs reported by the Lake Grove School (Lake Grove) and Mountain Lake Children's Residence (Mountain Lake) to the State … To determine whether costs reported by the Lake Grove School and Mountain Lake Childrens Residence to the SED and OCFS …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceState Agencies Bulletin No. 1956
… in the PEF or CSEA Certification, Licensure, and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or exam fees are affected. Background Pursuant to Internal … fringe benefits such as the Certification, Licensure, and Exam Fee Reimbursement are considered taxable income. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021Charlotte Valley Central School District – Financial Condition (2013M-232)
… audit was to examine the District’s financial activities for the period July 1, 2011 to May 14, 2013. Background The … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $8.6 million. … limitations on the amount of transfers the Superintendent can make without prior approval. Review all reserve balances …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Comptroller DiNapoli Releases School District Audits
… claims paid during the audit period and found that for the claims reviewed, procedures were followed and claims were adequately documented, for appropriate purposes and properly audited and approved … officials have developed a plan to use $5.4 million from four general fund reserves for a purpose for which they …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Additional 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-resourcesState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. City of Salamanca – Collections … being lost, misused or misappropriated. Piseco Common School District – Authorized Investments (Hamilton County) … could occur and remain undetected. Beacon Central School District – Information Technology (IT) (Dutchess …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1XIX.1.C PCIP Changes to Federal Grants – XIX. Project Costing (PCIP)
… to federal grants with the rollout of PCIP: Federal grant projects will no longer be established under the NYS01 … (e.g., OGS01). The Project ID will no longer represent the grant award number, though it will continue to be associated to the federal grant (Customer Contract) to support federal billing. This Customer Contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1c-pcip-changes-federal-grantsSchenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… was to examine whether internal controls over Culinary Arts cash receipts are appropriately designed and operating …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedLimitations – Special 20- and 25-Year Plans
… our Final Average Earnings page . Tiers 2, 3 (Article 11) and 5 If the earnings in any 12-month period in your FAE …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitationsEldred Central School District - Financial Condition (2018M-138)
… school lunch fund owed the general fund over $100,000 that it may not be able to pay back. Key Recommendations Establish a multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138