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State Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsAccidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in … surviving spouse or minor children, to a dependent parent for life. If all the beneficiaries listed above become ineligible for benefit payments, and the payments made to that time do …
https://www.osc.ny.gov/retirement/publications/1511/accidental-death-benefitAccidental Death Benefit – Career Plan
… Regardless of your years of service credit, if you die as the natural and proximate result of an on-the-job accident … on your behalf. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or … in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in …
https://www.osc.ny.gov/retirement/publications/1642/accidental-death-benefitAccidental Death Benefit – New Career Plan
… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in … surviving spouse or minor children, to a dependent parent for life. If all the beneficiaries listed above become ineligible for benefit payments, and the payments made to that time do …
https://www.osc.ny.gov/retirement/publications/1515/accidental-death-benefitAccidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in … surviving spouse or minor children, to a dependent parent for life. If all the beneficiaries listed above become ineligible for benefit payments, and the payments made to that time do …
https://www.osc.ny.gov/retirement/publications/1513/accidental-death-benefitAccidental Death Benefit – Police and Fire Plan
… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in … surviving spouse or minor children, to a dependent parent for life. If all the beneficiaries listed above become ineligible for benefit payments, and the payments made to that time do …
https://www.osc.ny.gov/retirement/publications/1512/accidental-death-benefitComptroller DiNapoli Releases School District Audits
… County) The board overestimated appropriations by a total of $3.5 million over three years and annually appropriated an average of $357,000 of fund balance that was not used to finance operations. The …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… could achieve greater savings by modifying the terms of the program. For example, the District should review the eligibility requirements of the program for married couples and family members … most prudent and cost-effective manner. At the expiration of the current collective bargaining agreements (CBA) and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsWallkill Central School District – Financial Management (2015M-294)
… through June 30, 2015. Background The Wallkill Central School District is located in the Towns of Newburgh, … that benefits District taxpayers. … Wallkill Central School District Financial Management 2015M294 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Middleburgh Central School District – Financial Condition (2013M-206)
… The Middleburgh Central School District is located in Schoharie and the Albany Counties. The District is … District officials had knowingly generated surpluses in the past to prepare for economic difficulties, they have …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
Chautauqua Lake Central School District Nonresident Tuition 2016M7
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7CUNY Bulletin No. CU-439
… Purpose To notify CUNY agencies of 2012 CUNY Pre-Tax Transit rate changes pursuant to IRS Publication 15-B (2012) Affected Employees CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-439-2012-cuny-pre-tax-transit-rate-changesHudson City School District – Grant Administration (2013M-324)
… lacked sufficient supporting documentation to substantiate employee benefits, salaries and purchased services. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Lynbrook Union Free School District – Special Programs (2016M-45)
… Purpose of Audit The purpose of our audit was to determine if the District established … Lynbrook Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45State Comptroller DiNapoli Releases Municipal & School Audits
… amounts billed. Campbell-Savona Central School District – Student State Aid (Steuben County) District officials did not …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … The Bohemia Fire District is a district corporation of the State, distinct and separate from the Town of Islip, in Suffolk County. The District, which provides …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… The purpose of our audit was to examine the recording and reporting of the District’s financial activity for the … District is a district corporation of the State, distinct and separate from the Town of Johnstown, and is located in Fulton County. It is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mVested Retirement Benefit – State Police Plan
… before retirement age, but have at least five years of service credit, you will be eligible for a vested … benefit depends on your tier: Tier 2 — the first of the month following your 55th birthday. Tier 5 — your 55th … The Benefit Your vested retirement benefit is 1.66 percent of your FAE for each year of service credit. The benefit is …
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefitNorwood-Norfolk Central School District – Claims Auditing (2016M-288)
… Purpose of Audit The purpose of our audit was to examine the claims audit … Background The Norwood-Norfolk Central School District is located in the Towns of Louisville, Madrid, Norfolk, … audited all District claims including those for BOCES-provided services. One claim for a grant contract with BOCES …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Harford Fire District – Records and Reports (2016M-170)
… Purpose of Audit The objective of our audit was to review the District’s financial … The Harford Fire District is a district corporation of the State, distinct and separate from the Town of Harford and Cortland County in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170