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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 … 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-benefitGermantown Central School District – Payroll (2023M-3)
… did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either … by these employees. Ensure that employees are paid in accordance with approved salaries and/or collective …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Town of Brandon - Financial Condition (2019M-239)
… in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Greene County - Information Technology (2020M-38)
… Breach notification policy Disaster recovery plan Personal, private and sensitive information (PPSI) policy. County officials did not provide cyber security training to IT personnel and County employees. Sensitive … in the environment occur. Provide adequate cyber security training to IT personnel and County employees. County …
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38Naples Central School District – Network Access Controls (2020M-82)
… Central School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not regularly review network user accounts and permissions to determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82DiNapoli Honored with National Leadership Award
… annually to state government professionals who exemplify and promote excellence in government financial management. … of state financial officials to ensure that state and local governments use taxpayer money effectively and efficiently. Every day my office works to protect the …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-honored-national-leadership-awardSpecial Accidental Death Benefit – Career Plan
… by: The accidental death benefit without reductions; and The Social Security benefit payable. The salary used to …
https://www.osc.ny.gov/retirement/publications/1642/special-accidental-death-benefitOceanside Union Free School District – Monitoring Internet Use (2022M-195)
… officials monitored employees’ compliance with the acceptable Internet use policy (AUP) on the District’s … officials did not monitor employee compliance with the acceptable Internet use policy on the District’s network. In addition to finding sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Green Island Union Free School District - Separation Payments (2019M-55)
… Key Findings The former Business Manager’s separation payment was inadequately supported, and he was overpaid by … The District paid the former Business Manager’s separation payment totaling $84,063 over a period of time, including …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Town of Yorktown - Information Technology (2020M-16)
Determine whether officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Town of Harrison - Budgeting Practices (2018M-142)
… - pdf] Audit Objective Determine whether the revenue and expenditure projections in the budget and fund balance were reasonable. Key Findings From 2013 … fund balance. Unassigned fund balance ranged between 17 and 40 percent of ensuing years’ appropriations. In addition, …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Tier 1 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… This benefit would be the amount necessary to pay your pension if you had retired on the date of your death. This benefit frequently is larger …
https://www.osc.ny.gov/retirement/publications/1511/tier-1-death-benefitsVillage of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… transparently planned and monitored the pool capital project (Project). Key Findings The Board did not transparently plan or sufficiently monitor the Project . As a result, total costs to complete the Project … audit village stamford pool capital project planning monitoring …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… property tax exemptions totaling $6.2 million, we reviewed 58 exemptions totaling $2.7 million and found that 32 exemptions (55 percent) totaling $1 . 4 million lacked one or more pieces …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over … and sewer operations such as billing, collecting, entry of payments and adjustments were inadequately segregated and … not review the water and sewer re-levy list and the list of unpaid customer accounts. Key Recommendations Adequately …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Town of Lloyd - Financial Condition (2019M-108)
… in an increase in fund balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund balance … $1.4 million of which only $340,000 (25 percent) was used to finance appropriations from 2014 through 2018. The Board … with appropriation of fund balance that will not be used to fund operations. Develop and adopt a fund balance policy …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… are necessary, reasonable and in compliance with statutes. To the extent they are not, transfers should be made to unrestricted fund balance as allowed by law, or to other reserves per statutes. Use money in the debt service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Vendor File Advisory No. 5
… forms have been updated and vendors are now required to use them. Please replace any old forms with the new ones … AC 3237-S: New York State Substitute Form W-9 AC 3262-S: Add, Update or Delete Vendor Contact AC 3263-S: Add, Update … is required to be used by vendors to update their legal business name on the vendor file: AC3274-S: Update Vendor …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/5-updated-vendor-formsTown of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… review or oversight. The Supervisor also compromised the security of the Town’s resources by granting unrestricted …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32About this Report – 2021 Financial Condition Report
… This report provides citizens with an overview of the financial condition of New York State. It presents selected financial, economic, … more detailed financial reports issued by the Office of the New York State Comptroller, and is meant to complement …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-report