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State Comptroller DiNapoli Releases State Audits
… People With Developmental Disabilities: The Association of Neurologi`cally Impaired Brain Injured Children, Inc. … and duplicate payments to a contractor. Department of Health (DOH): Facility Structure, Safety, and Health Code … four recommendations were all implemented. Department of Health: Medicaid Overpayments for Certain Medicare Part C …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-0Out-of-Service Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… If you are a vested member with at least ten years of credited service, have not retired, and you die more than one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested … benefit may also be payable if you die within one year of leaving covered service, but were gainfully employed …
https://www.osc.ny.gov/retirement/publications/1511/out-service-death-benefitOut-of-Service Death Benefit – Career Plan
… If you are a vested member with at least ten years of credited service, have not retired, and you die more than one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested … benefit may also be payable if you die within one year of leaving covered service, but were gainfully employed …
https://www.osc.ny.gov/retirement/publications/1642/out-service-death-benefitOut-of-Service Death Benefit – New Career Plan
… If you are a vested member with at least ten years of credited service, have not retired, and you die more than one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested … benefit may also be payable if you die within one year of leaving covered service, but were gainfully employed …
https://www.osc.ny.gov/retirement/publications/1515/out-service-death-benefitOut-of-Service Death Benefit – Police and Fire Plan
… If you are a vested member with at least ten years of credited service, have not retired, and you die more than one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested … benefit may also be payable if you die within one year of leaving covered service, but were gainfully employed …
https://www.osc.ny.gov/retirement/publications/1512/out-service-death-benefitOut-of-Service Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… If you are a vested member with at least ten years of credited service, have not retired, and you die more than one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested … benefit may also be payable if you die within one year of leaving covered service, but were gainfully employed …
https://www.osc.ny.gov/retirement/publications/1513/out-service-death-benefitSchenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… Purpose of Audit The purpose of our audit was to examine whether internal controls over … College is located in Schenectady County, within the City of Schenectady and has approximately 2,700 full-time …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedEldred Central School District - Financial Condition (2018M-138)
… fund balance to fund recurring expenditures. As of June 30, 2017, the District’s unrestricted fund balance was less than 0.5 percent of 2018 appropriations. The District’s unrestricted fund balance had been completely exhausted as of June 30, 2018. The school lunch fund relies heavily on …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… Determine whether the Board provided adequate oversight of the Association’s financial operations. Key Findings The … or procedures. Conduct or contract for an annual audit of the books and records of the Treasurer and Financial Secretary. Audit claims prior …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Limitations – Special 20- and 25-Year Plans
… not be included in your pension calculation. For examples of how the limit is calculated, visit our Final Average … in any 12-month period in your FAE exceed the average of the previous two years by more than 20 percent, the amount … in any 12-month period in your FAE exceed the average of the previous two years by more than 10 percent, the amount …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitationsContract Advisory No. 32
… and immigration status in accordance with Article 15 of Executive Law. Section 20 – Omnibus Procurement Act of 1992 – revised to update the contact information for the NYS Department of Economic Development. Section 26 – Iran Divestment Act – …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendixBeacon City School District – Budget Review (B6-14-10)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2005. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Chenango Valley Central School District – Budget Review (B4-15-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … in the District’s general fund and food service fund as of June 30, 2008. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Mottville 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-26Beacon City School District – Budget Review (B6-13-10)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2005. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Suffern Central School District - Financial Condition (2019M-145)
Determine whether the Board and District officials effectively managed the Districts general fund financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Mount Markham Central School District – Financial Management (2020M-39)
… Findings District officials could improve their management of the District’s fund balance and reserves. Officials overestimated appropriations by an average of $1.4 million (5.6 percent) from 2016-17 through 2018-19. … operating surpluses totaling $2.3 million instead of the $2.6 million in deficits planned in the budgets. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Maine-Endwell Central School District - Leave Records (2019M-40)
… leave taken. Leave earned by employees was not always in accordance with collective bargaining agreements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Patchogue-Medford Union Free School District – Budget Review (B7-16-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Tuxedo Union Free School District – Financial Condition (2015M-360)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Tuxedo Union Free School District is located in the Town of Tuxedo in Orange County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360